About the Journal

PUBLICATION ETHICS

Jurnal Akun Nabelo (JAN) is a peer-reviewed journal. This statement clarifies the ethical behaviour of all parties involved in the act of publishing an article in this journal, including the author, the chief editor, the Editorial Board, the peer-reviewer and the publisher (Fakultas Ekonomi & Bisnis, Universitas Tadulako).

Ethical Guideline for Journal Publication

The publication of an article in a peer-reviewed Jurnal Akun Nabelo (JAN) is an essential building block in the development of a coherent and respected network of knowledge. It is a direct reflection of the quality of the work of the authors and the institutions that support them. Peer-reviewed articles support and embody the scientific method. It is, therefore, important to agree upon standards of expected ethical behaviour for all parties involved in the act of publishing: the author, the journal editor, the peer reviewer, the publisher and the society. 

Publisher and Editor

Fakultas Ekonomi & Bisnis, Universitas Tadulako as the publisher of Jurnal Akun Nabelo (JAN) takes its duties of guardianship over all stages of publishing extremely seriously and we recognize our ethical and other responsibilities. We are committed to ensuring that advertising, reprint or other commercial revenue has no impact or influence on editorial decisions. In addition, the Fakultas Ekonomi & Bisnis, Universitas Tadulako and Editorial Board will assist in communications with other journals and/or publishers where this is useful and necessary.

Publication decisions: The editor of the Jurnal Akun Nabelo (JAN) is responsible for deciding which of the articles submitted to the journal should be published. The validation of the work in question and its importance to researchers and readers must always drive such decisions. The editors may be guided by the policies of the journal's editorial board and constrained by such legal requirements as shall then be in force regarding libel, copyright infringement and plagiarism. The editors may confer with other editors or reviewers in making this decision.

Fair play: An editor at any time evaluates manuscripts for their intellectual content without regard to race, gender, sexual orientation, religious belief, ethnic origin, citizenship, or political philosophy of the authors.

Confidentiality: The editor and any editorial staff must not disclose any information about a submitted manuscript to anyone other than the corresponding author, reviewers, potential reviewers, other editorial advisers, and the publisher, as appropriate.

Disclosure and conflicts of interest: Unpublished materials disclosed in a submitted manuscript must not be used in an editor's own research without the express written consent of the author.

Reviewers

Contribution to Editorial Decisions:  Peer review assists the editor in making editorial decisions and through the editorial communications with the author may also assist the author in improving the paper.

Promptness: Any selected referee who feels unqualified to review the research reported in a manuscript or knows that its prompt review will be impossible should notify the editor and excuse himself from the review process. 

Confidentiality: Any manuscripts received for review must be treated as confidential documents. They must not be shown to or discussed with others except as authorized by the editor.

Standards of Objectivity: Reviews should be conducted objectively. Personal criticism of the author is inappropriate. Referees should express their views clearly with supporting arguments.

Acknowledgement of Sources: Reviewers should identify relevant published work that has not been cited by the authors. Any statement that an observation, derivation, or argument had been previously reported should be accompanied by the relevant citation. A reviewer should also call to the editor's attention any substantial similarity or overlap between the manuscript under consideration and any other published paper of which they have personal knowledge.

Disclosure and Conflict of Interest: Privileged information or ideas obtained through peer review must be kept confidential and not used for personal advantage. Reviewers should not consider manuscripts in which they have conflicts of interest resulting from competitive, collaborative, or other relationships or connections with any of the authors, companies, or institutions connected to the papers.

Authors

Reporting standards: Authors of reports of original research should present an accurate account of the work performed as well as an objective discussion of its significance. Underlying data should be represented accurately in the paper. A paper should contain sufficient detail and references to permit others to replicate the work. Fraudulent or knowingly inaccurate statements constitute unethical behaviour and are unacceptable.

Originality and Plagiarism: The authors should ensure that they have written entirely original works, and if the authors have used the work and/or words of others that this has been appropriately cited or quoted.

Multiple, Redundant or Concurrent Publication: An author should not, in general, publish manuscripts describing essentially the same research in more than one journal or primary publication. Submitting the same manuscript to more than one journal concurrently constitutes unethical publishing behaviour and is unacceptable.

Acknowledgement of Sources: Proper acknowledgement of the work of others must always be given. Authors should cite publications that have been influential in determining the nature of the reported work.

Authorship of the Paper: Authorship should be limited to those who have made a significant contribution to the conception, design, execution, or interpretation of the reported study. All those who have made significant contributions should be listed as co-authors. Where there are others who have participated in certain substantive aspects of the research project, they should be acknowledged or listed as contributors. The corresponding author should ensure that all appropriate co-authors and no inappropriate co-authors are included on the paper and that all co-authors have seen and approved the final version of the paper and have agreed to its submission for publication. 

Disclosure and Conflicts of Interest: All authors should disclose in their manuscript any financial or other substantive conflicts of interest that might be construed to influence the results or interpretation of their manuscript. All sources of financial support for the project should be disclosed.

Fundamental errors in published works: When an author discovers a significant error or inaccuracy in his/her own published work, it is the author’s obligation to promptly notify the journal editor or publisher and cooperate with the editor to retract or correct the paper.

OPEN ACCESS POLICY

This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.

Benefits of open access for the author, include:

  1. Free access for all users worldwide
  2. Authors retain copyright to their work
  3. Increased visibility and readership
  4. Rapid publication
  5. No spatial constraints

However, works/articles in this journal are bound to Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

PEER REVIEW POLICY

Publication of articles in Jurnal Akun Nabelo  (JAN) is dependent solely on scientific validity and coherence as judged by our editors and/or peer reviewers, who will also assess whether the writing is comprehensible and whether the work represents a useful contribution to the field. Jurnal Akun Nabelo (JAN) acknowledged the effort and suggestions made by its reviewers.

Initial evaluation of manuscripts

The Editor will first evaluate all manuscripts submitted at a maximum of 2 weeks' time. Although rare, it is entirely feasible for an exceptional manuscript to be accepted at this stage. Those rejected at this stage are insufficiently original, have serious scientific flaws, or are outside the aims and scope of the Jurnal Akun Nabelo (JAN). Those that meet the minimum criteria are passed on to experts reviewers for review. It usually took up to 8 weeks.

Type of peer review

Submitted manuscripts will generally be reviewed by two to three experts who will be asked to evaluate whether the manuscript is scientifically sound and coherent, whether it duplicates the already published works, and whether or not the manuscript is sufficiently clear for publication. The method is double-blind peer review. Other rounds of review processes would be done should the first round is inadequate. 

Review reports

Reviewers are asked to evaluate whether the manuscript:

  1. Is original by stating the objectives and gap clearly
  2. Is methodologically sound
  3. Follows appropriate ethical guidelines
  4. Have results/findings which are clearly presented and support the conclusions
  5. Correctly references previous relevant work
  6. Reviewers are not expected to correct or copyedit manuscripts. Language correction is not part of the peer-review process.

Decision

Reviewers advise the editor, who is responsible for the final decision to accept or reject the article. The Editors will reach a decision based on these reports and, where necessary, they will consult with members of the Editorial Board. The editor’s decision is final.

Becoming a Reviewer

If you are not currently a reviewer for Jurnal Akun Nabelo (JAN) but would like to be added to the list of reviewers, please get in touch with us via email at jurnalakunnabelo@gmail.com to obtain the reviewer's form. This form should you entirely and then resend via email. The benefits of reviewing for Jurnal Akun Nabelo (JAN) include the opportunity to see and evaluate the latest work in the related research areas at an early stage, and to be acknowledged in our list of reviewers. You may also be able to cite your work for Jurnal Akun Nabelo (JAN) as part of your professional development requirements. Jurnal Akun Nabelo reviewers are volunteers who contribute their expertise to the science, thus no financial payments are made.

ARCHIVING

Jurnal Akun Nabelo (JAN) stores back issues and current articles following LOCKE's idea of keeping lots of copies of our items on several servers to keep them safe.

RIGHTS AND LICENCES

Please find the rights and licenses in Jurnal Akun Nabelo (JAN). By submitting the article/manuscript of the article, the author(s) accept this policy.

1. License

The non-commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Author’s Warranties

The author warrants that the article is original, written by the stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).

User Rights

Jurnal Akun Nabelo spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Jurnal Akun Nabelo (JAN) permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Jurnal Akun Nabelo (JAN) to distributing works in the journal.

Rights of Authors

Authors retain all their rights to the published works, such as (but not limited to) the following rights;

Copyright and other proprietary rights relating to the article, such as patent rights, The right to use the substance of the article in own future works, including lectures and books, The right to reproduce the article for its own purposes, The right to self-archive the article, The right to enter into separate, additional contractual arrangements for the non-exclusive distribution of the article's published version (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal (Jurnal Akun Nabelo/JAN).

Co-Authorship

If the article was jointly prepared by other authors, and the authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. Jurnal Akun Nabelo (JAN) will not be held liable for anything that may arise due to the author's (s) internal dispute. Jurnal Akun Nabelo (JAN) will only communicate with the corresponding author.

Royalties

This agreement entitles the author to no royalties or other fees. To such extent as legally permissible, the author waives his or her right to collect royalties relative to the article in respect of any use of the article by Jurnal Akun Nabelo (JAN).

Miscellaneous

Jurnal Akun Nabelo (JAN) will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. Jurnal Akun Nabelo editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.

PLAGIARISM

Jurnal Akuntansi’s Editorial board recognizes that plagiarism is not acceptable and therefore establishes the following policy stating specific actions (penalties) upon identification of plagiarism/similarities in articles submitted for publication in Jurnal Akun Nabelo (JAN). Jurnal Akun Nabelo (JAN) will use Turnitin's originality checking software as the tool in detecting similarities of texts in article manuscripts and the final version of articles ready for publication. A maximum of 25 per cent of similarities is allowed for the submitted papers. Should we find more than 25 per cent of the similarity index, the article will be returned to the author for correction and resubmission.

REPOSITORY POLICY

Please also read our Copyright and Licensing and the Archiving notice. Jurnal Akun Nabelo (JAN) is following Sherpa/Romeo's policy. The pre-print, post-print and publisher's version/PDF can be archived under the following conditions.

As soon as Jurnal Akun Nabelo has published an article, the version of the article that has been submitted, accepted for publication, and published version can be used for a variety of non-commercial scholarly purposes, subject to full attribution under the Attribution-NonCommercial-ShareAlike 4.0 International (CC BY-NC-SA 4.0).

PRIVACY STATEMENT

The name and the email address used in the Jurnal Akun Nabelo only for the sake of journals published by Fakultas Ekonomi & Bisnis Universitas Tadulako and should not be used by anyone.

FEES

No fees were incurred for article processing, submission, or reviewing the articles.Under the aforementioned condition, we are waiving the fee in full for any authors from any country to submit papers to Jurnal Akun Nabelo (JAN).

Since the journal only published articles in English, authors who submitted their manuscripts in Bahasa Indonesia will need to translate the manuscripts accordingly. We provide translation services upon request from the authors.