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FOCUS AND SCOPE

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 the Editorial Board. Then, the articles will be sent to the Mitra Bebestari/peer reviewer and will go to the next selection by the Blind Preview Process. In the next step, the articles will be returned to the authors for revision. These processes take a month for a maximum time.

In each manuscript, Mitra Bebestari (Peer Reviewer) will be rated from the substantial and technical aspects. Mitra Bebestari (Peer Reviewers) are the experts in the accounting, finance, and banking research area and issues around it. They were experienced in the prestigious journal management and publication that was spread around the nation and abroad.

PUBLICATION FREQUENCY

SAKI is published twice a year, in the period January-June and in 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 contributions 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).

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 of whether the submission is published or not.

DISCLAIMER

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. 

Starting from the 2024 edition, every article that has been reviewed and accepted to publish in this journal will be subject to an Article Processing Charge (APC). The Article Processing Charge (APC) covers the costs of peer review administration, DOI number, professional production of articles in PDF, as well as dissemination of published papers.

The article processing charge is Rp 500.000, and the author will receive a complimentary soft copy of our journal. The payment information is as follow:

Bank Name: Bank Central Asia
Account Name: Yayasan Prasetiya Mulya
Account No: 006-312-2022
Please email your wire transfer receipt to rahmat@pmbs.ac.id

There are no charges for submission and rejected articles. The APC will not be charged to the first author from outside Indonesia (international author) and Universitas Prasetiya Mulya lecturers. APC will not be returned for retracted articles due to misconduct.

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.