EDITORIAL POLICIES

Jurnal Akuntansi: Transparansi dan Akuntabilitas (JAkTA)

1. Journal Scope and Focus

Jurnal Akuntansi: Transparansi dan Akuntabilitas (JAkTA) is a scholarly journal that publishes research findings and conceptual studies in the field of accounting. JAkTA accepts manuscripts that demonstrate scientific relevance, make a clear contribution to the advancement of knowledge, and offer implications for accounting practice and policy.

The scope of JAkTA includes, but is not limited to, the following areas:

• Financial accounting
• Management accounting
• Public sector accounting
• Auditing
• Taxation
• Accounting information systems
• Accountant ethics and professionalism
• Behavioral accounting

2. Manuscript Review Policy (Peer Review)

Every submitted manuscript undergoes an editorial evaluation and peer review process to assess its scientific merit, relevance to the journal's focus and scope, and adherence to academic writing standards. In the initial stage, editors screen the manuscript for topical suitability, originality, substantive quality, and completeness. Editors may reject a manuscript at this stage if it falls outside the journal's scope or fails to meet established scientific and writing standards.

Manuscripts that pass the initial screening are forwarded to at least two independent reviewers. JAkTA employs a double-blind review mechanism, meaning the author's identity is not disclosed to the reviewers, and the reviewers' identities are not disclosed to the author. Editorial team members responsible for managing a manuscript do not act as reviewers for that same manuscript.

The entire editorial process and correspondence are conducted via the journal management system or email. The use of electronic communication methods does not compromise the standards of rigor, independence, and integrity within the review process. 3. Evaluation Criteria

Reviewers are asked to evaluate the manuscript objectively based on the following aspects:

• Originality and contribution to the advancement of knowledge.
• Clarity of the problem statement, objectives, and flow of argumentation.
• Appropriateness of the research design and methodology, including data analysis or the strength of conceptual arguments.
• Sufficiency and relevance of empirical evidence and the appropriate use of references.
• Quality of presentation, manuscript structure, and use of academic language.
• Adherence to publication ethics principles and the use of inclusive, non-discriminatory language.

Manuscripts must employ language that respects diversity and avoids sexist, racist, or other discriminatory expressions. Serious violations of this principle may constitute grounds for editorial rejection. Relevant reviewer feedback will be conveyed to the author to serve as a basis for manuscript revision.

 

4. Reviewer Recommendations and Editorial Decisions

Reviewers may provide one of the following recommendations:

• Accepted without revision: the manuscript is deemed to meet publication requirements.
• Accepted with minor revisions: the manuscript requires limited improvements before acceptance.
• Major revisions and re-review: the manuscript requires substantial improvements and may be resubmitted for evaluation.
• Rejected: the manuscript does not meet scientific standards or JAkTA’s publication requirements.

Reviewer recommendations serve as a basis for the editor's consideration. The final decision regarding acceptance, requests for revision, or rejection is made by the responsible editor, taking into account the review results and journal policies.

Requests for revision may aim to clarify arguments, strengthen analysis based on available data, indicate a need for additional data, or improve the manuscript's structure and language. Authors are allowed a maximum of one month to submit the revised manuscript, unless otherwise specified by the editor. If this deadline is exceeded, the revised manuscript may be treated as a new submission.

Review reports and editorial correspondence are stored by the publisher via the journal management platform. Such documentation may be used for legitimate audit or inspection purposes while maintaining information confidentiality.

5. Publication Frequency

JAkTA is published twice a year, in March and October. The journal aims to publish at least 16 new articles annually. In addition to regular issues, JAkTA may publish special issues based on academic needs and editorial policy.

6. Open Access Policy

JAkTA implements an immediate open access policy to support the dissemination of research findings, knowledge exchange, and the broader utilization of knowledge. All journal content is available free of charge to readers and institutions. Users may read, download, copy, distribute, print, search, and link to full-text articles without prior permission from the publisher or author, provided that such use complies with applicable open access terms and includes proper attribution. This policy adheres to the principles of the Budapest Open Access Initiative.

7. Originality and Plagiarism Check

Every manuscript submitted to JAkTA undergoes screening to identify indications of plagiarism or undue textual similarity using available similarity-checking software. Editors carefully review the results, taking into account the context, detected sources, and the extent and nature of the similarity.

Based on the evaluation, editors may request that the author revise the manuscript, seek clarification or explanation, or reject the manuscript if a serious breach of academic integrity is found. Decisions are made proportionately and in accordance with the journal's publication ethics policy.

8. Archiving and Digital Preservation

JAkTA utilizes the LOCKSS (Lots of Copies Keep Stuff Safe) and CLOCKSS (Controlled Lots of Copies Keep Stuff Safe) systems to support distributed archiving via participating libraries. These systems help ensure the availability, continuity of access, and long-term preservation of the journal's archives.

9. Manuscript Submission Fee

JAkTA does not charge a manuscript submission fee. Authors incur no costs when submitting a manuscript for editorial consideration. However, a publication fee of IDR 500,000.00 is charged once the manuscript has been accepted.