Studi Akuntansi dan Keuangan Indonesia (SAKI) is a peer-reviewed journal published by Universitas Prasetiya Mulya, twice a year (January and July). It is accredited by The Ministry of Research and Technology/National Research and Innovation Agency based on SK Kemenristek/BRIN No. 148/KPT/2020 (for the period of 2020-2024). SAKI aims to publish articles in the field of accounting and finance that provide a significant contribution to the development of accounting practices and the accounting profession in Indonesia and Asian region. SAKI provides insights in the field of accounting and finance for academics, practitioners, researchers, regulators, students, and other parties interested in the development of accounting practices and accounting professions. SAKI accepts manuscripts of either quantitative or qualitative research, written in either Indonesian or English. SAKI accepts manuscripts from Indonesian authors and also authors from various parts of the Asian region. SAKI has been indexed by Google Scholar and Garba Rujukan Digital (GARUDA)

 https://doi.org/10.21632/saki

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Online ISSN: 2654-6221

  

Studi Akuntansi dan Keuangan also known as SAKI is a peer-reviewed journal published by Universitas Prasetiya Mulya, S1 Accounting and S1 Finance and Banking Study Programs. The journal disseminates studies in accounting to academic and professional communities, practitioners, students, and other interested parties. It publishes articles reporting the findings of accounting, finance, and banking research from a wide range of topics including, but not limited to: 

- Accounting education; 
- Accounting and information systems; 
- Auditing; 
- Behavioral issues in accounting; 
- Capital markets; 
- Corporate governance; 
- Earnings management; 
- Financial accounting and reporting; 
- International accounting; 
- Management accounting; 
- Social and environmental accounting;
- Islamic accounting; 
- Banking and finance; 

 

SECTION POLICIES

Articles

  • Indexed    
  • Open Submissions 
  • Peer-Reviewed

 

PEER REVIEW PROCESS

Every article that goes to the editorial staff will be selected through Initial Review processes by Editorial Board. Then, the articles will be sent to the Mitra Bebestari/peer reviewer and will go to the next selection by Blind Preview Process. In the next step, the articles will be returned to the authors to revise. These processes take a month for a maximum time. In the each manuscript, Mitra Bebestari/peer reviewer will be rated from the substantial and technical aspects. Mitra Bebestari/peer reviewers are the experts in the acounting, finance, and banking area and issues around it. They were experienced in the prestigious journal management and publication that was spread around the national and abroad.

 

PUBLICATION FREQUENCY

SAKI is published twice a year, in period January-June and July-December. 

 

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.

 

ARCHIVING

This journal utilizes the LOCKSS system to create a distributed archiving system among participating libraries and permits those libraries to create permanent archives of the journal for purposes of preservation and restoration.

 

AUTHORSHIP AND PLAGIARISM

Authorship of articles should be limited to those who have contributed sufficiently to take public responsibility for the contents. These contribution include (a) conception and design, analysis and interpretation of data, or both; (b) drafting the article or revising it critically for important intellectual content; (c) final approval of the version to be published; and (d) agreement to be accountable for all aspects of the work by ensuring that questions related to the accuracy or integrity of any part of the work are appropriately investigated and resolved. Submission paper to SAKI is interpreted by the journal to mean that all the listed authors have agreed with all of the contents of the articles. The corresponding (submitting) author is responsible for having ensured that this agreement has been reached, and for managing all communication between the journal and co-authors before and after publication.

Co-Authorship
All Co-Authors of papers should have made significant contributions to the work and share accountability for the results. Authorship and credit should be shared in proportion to the various parties' contributions. Authors should take responsibility and credit, including authorship credit, only for work they have actually performed or to which they have contributed. Other contributions should be cited in the manuscript's Acknowledgements or an endnote. Authors should normally list a student as the principal Co-Author on multiple-authored publications that substantially derive from the student's dissertation or thesis. Authors who analyze data from others should explicitly acknowledge the contribution of the initial researchers.

Plagiarism and Self-Plagiarism
All work in the manuscript should be free of any plagiarism, falsification, fabrications, or omission of significant material. Every article submitted to SAKI will be checked by Turnitin software. Articles with a plagiarism result exceeding 30% will be rejected promptly. The author is able to resubmit the article after he/she revises his/her work significantly. The editors will only process the article reaching below the 30% similarity limit.

Authors are expected to explicitly cite others' work and ideas, even if the work or ideas are not quoted verbatim or paraphrased. This standard applies whether the previous work is published, unpublished, or electronically available. Failure to properly cite the work of others may constitute plagiarism. Plagiarism in all forms constitutes unethical publishing behavior and is unacceptable.

Redundancy (or "self-plagiarism") is an unacceptable publishing behavior. Redundancy can occur in at least two ways: (1) Authors recycle portions of their previous writings by using identical or nearly identical sentences or paragraphs from earlier writings in subsequent research papers, without quotation or acknowledgment; or (2) Authors create multiple papers that are slight variations on each other, which are submitted for publication in different journals but without acknowledgment of the other papers.

Authors can and often do develop different aspects of an argument in more than one manuscript. However, manuscripts that differ primarily in appearance, but are presented as separate and distinct research without acknowledging other related work, constitute attempts (whether unintentional or deliberate) to deceive reviewers and readers by overinflating the intellectual contribution of the manuscript. Since publication decisions are influenced by the novelty and innovativeness of manuscripts, such deception is inappropriate and unethical. If exact sentences or paragraphs that appear in another work by the Author are included in the manuscript, the material must be put in quotation marks and appropriately cited. AJEFB reserves the right to evaluate issues of plagiarism and redundancy on a case-by-case basis.

The corresponding author has a responsibility to ensure that:

  1. * The article is an original work and does not involve fraud, fabrication, or plagiarism.
  2. * The article has not been published previously and is not currently under consideration for publication elsewhere. If accepted by SAKI, the article will not be submitted for publication to any other journal.
  3. * The article contains no defamatory or unlawful statements and does not contain any materials that infringe upon individual privacy, proprietary rights, or any statutory copyright.
  4. * They have written permission from owners for any excerpts from copyrighted works that are included and have credited the sources from where they were obtained.
  5. * All authors have made significant contributions to the study including the conception and design of the article, the analysis of the data, and the writing of the manuscript.
  6. * All authors have reviewed the manuscript, take responsibility for its content, and prove its publication.
  7. * All authors are aware of and agree to the terms of this publishing agreement.
  8. * Authors should check their manuscripts for possible breaches of copyright law (e.g., where permissions are needed for quotations, artwork or tables taken from other publications) and secure the necessary permissions before submission (Copyright Law).

 

PUBLICATION ETHICS

SAKI follows the guidelines set out by the Committee on Publication Ethics (COPE) in all aspects of publication ethics, in particular, protocols of research and publication misconduct. SAKI adheres to the COPE guidelines that ensure a high quality standard of ethics for authors, editors, and reviewers:

Authors

  1. * Authors attest that the material has not been previously published and that they have not transferred any rights to the article to another party.
  2. * Authors should ensure the originality of their work and must properly cite others work in accordance with the format of the approved references.
  3. * Authors should not engage in plagiarism or self-plagiarism.
  4. * 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 behavior and is unacceptable.
  5. * Authors should make all data and details of their work available to the editors if there are suspicions of data falsification or fabrication.
  6. * Authors of the article should clarify any possible conflicts of interest such as their job role, research expenses, consultant expenses, and intellectual property.
  7. * 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.

Editors

  1. * Editors are responsible for every article published in SAKI.
  2. * Editors should assist authors, where possible, to ensure their articles adhere to SAKI guidelines.
  3. * Editors may confer with other editors or reviewers when making final decisions regarding publication.
  4. * An editor must evaluate manuscripts objectively for publication; judging each on its merit without bias towards nationality, ethnicity, political beliefs, race, religion, gender, seniority, or institutional affiliation of the authors.
  5. * Editors should decline articles if there is a potential conflict of interest. 
  6. * Editors must ensure that documents sent to reviewers do not contain private information of the authors and vice versa. 
  7. * The editor's final decision should be relayed to authors in a timely fashion and will be accompanied by the reviewer's comments, unless they contain offensive or libelous remarks. 
  8. * If authors have a well-reasoned objection to a certain individual reviewing their work, editors should respect this request. 
  9. * Editors and all staff should guarantee the confidentiality of the submitted manuscript.
  10. * Editors will be guided by the COPE guidelines if there is a suspected misconduct or disputed authorship.

 Reviewers

  1. * Reviewers are required to comment on possible research, ethical, and publication misconduct if they are suspected. 
  2. * Reviews should be conducted objectively. Personal criticism of the author is inappropriate. Referees should express their views clearly with supporting arguments.
  3. * Reviewers must complete the work in a timely manner and should notify the editor immediately if they cannot complete the work.
  4. * Reviewers are to respect the confidentiality of the manuscript. 
  5. * Reviewers should not accept manuscripts for assessment if they believe there is a potential conflict of interest between them and any of the authors.
  6. * A reviewer should 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.
  7. * 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.

 

CONFLICT OF INTEREST

General policy and sources of funding 

Authors are required to disclose all sources of institutional, private, and corporate financial support for their study. Authors are also required to disclose any potential conflicts of interest. An author's conflict of interest or information specifying the absence of conflicts of interest and the sources of funding for the research will be published under a separate heading entitled "Conflict of Interest". 

Submission by an editor or by author whose relationship with editor might create the perception of bias
If a submitting author and editor of SAKI have a relationship that may create a perception of bias, an alternative editor from another institute will be elected to oversee the manuscript. This editor will select the reviewers and have the final decision regarding the paper. The submitting editor will not have access to any information or correspondence relating to the submission that is not meant for the authors.

Potential conflict of interest for reviewers 
The invitation letter to reviewers will include the following paragraph: ‘If you know or think you know, the identity of the author, or if you feel there is any potential conflict of interest in your reviewing this paper (e.g. friendship or conflict/rivalry) please declare it immediately. By accepting this invitation, it is assumed there is no potential conflict of interest.' If a conflict of interest has been declared, standard policy declares that an alternate reviewer must be used however this is at the editors' discretion.

 

CONFIDENTIALITY

Editors of SAKI treat all submitted manuscripts and communication with authors and reviewers as confidential. It is expected that authors will also treat communication with the journal as confidential. Correspondence with the journal, reviewers' reports, and other confidential material must not be posted on any website or otherwise publicized without prior permission from the editors, regardless whether the submission is published or not.

 

DISCLAMER

Opinions expressed in articles and creative pieces published in SAKI are those of the authors and do not necessarily reflect the views of the editorial board or the publisher.

 

PUBLICATION CHARGES

SAKI is an open-access journal; it does not charge readers or institutes for access. There are no charges for submission of a manuscript, article processing, publication of manuscripts or color reproduction of photographs.

 

COPYRIGHT

The journal and respective authors hold exclusive copyrights of all materials published in SAKI. Any reproduction of material from the journal, without proper acknowledgment or prior permission, will result in an infringement of intellectual property laws. Written acceptance of the Journal Publishing Agreement (JPA) is required before the article can be published.

 

COMPLAINTS

Any authors who may have grievances about any aspect of their interaction with SAKI should e-mail the Editor-in-Chief at saki@pmbs.ac.id or penerbitan@pmbs.ac.id. Every effort will be made to acknowledge the complaint within 7 days of receiving it. If required, the Editor-in-Chief will consult with other editors regarding the complaint. The Editor-in-Chief will liaise directly with the complainant and thoroughly explain the steps they have taken to resolve the matter.