Jurnal Fairness published by the Department of Accounting, Faculty of Economics, University of Bengkulu. The accounting journal is integrated ISSN online (--------) and ISSN Print (2303-0348). This journal contains accounting studies which include Financial Accounting, Public Sector Accounting, Management Accounting, Economic, Islamic Financial Accounting and Management, Auditing, Corporate Governance, Ethics and Professionalism, Corporate Finance, Accounting Education, Taxation, Capital Markets, Banking, and other contemporary accounting issues.
Peer Review Process
Jurnal Fairness applies a double-blind peer-review process. Each submission of the manuscript will be reviewed by at least two independent reviewers, followed by editorial comments. Editor-in-Chief or editor in accordance with the field of research will provide a decision of acceptance/rejection.
A. Pre-check manuscript
After submission, this examination was initially to assess: Suitability of the text with the scope of the journal template and plagiarism, if the text does not match the template and the similarity number exceeds 15% then the text will be returned to be repaired first.
B. Review by peer colleagues
The process is double-blind peer-reviewed, meaning that the author does not know the identity of the reviewers, and the reviewers do not know the identity of the author. To assist editors, Jurnal Akuntansi staff handles all communication with authors, reviewers, and external editors. The editor will check the script status and the identity of the reviewer at any time. Reviewers were given two weeks to write their review.
C. Editor Decision
The decision to accept the text, after the peer review, was made by the editor. Editors can choose from: accept, reject, ask the revised author, request an additional reviewer.
Publication Frequency
April, Agustus, Desember
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.
As part of the submission process, authors are required to check off their submission's compliance with all of the following items, and submissions may be returned to authors that do not adhere to these guidelines.
The submission has not been previously published, nor is it before another journal for consideration (or an explanation has been provided in Comments to the Editor).
The submission file is in OpenOffice, Microsoft Word, RTF, or WordPerfect document file format.
Where available, URLs for the references have been provided.
The text is single-spaced; uses a 12-point font; employs italics, rather than underlining (except with URL addresses); and all illustrations, figures, and tables are placed within the text at the appropriate points, rather than at the end.
The text adheres to the stylistic and bibliographic requirements outlined in the Author Guidelines, which is found in About the Journal.
If submitting to a peer-reviewed section of the journal, the instructions in Ensuring a Blind Review have been followed.
Author Guidelines
Format
The systematics of writing includes at least the Introduction, Review of Literature and Hypothesis Development (for qualitative research, only literature review), Research Methods, Research Results and Discussion, Conclusions, and Bibliography. Special Thanks/appreciation (if any) placed after the Conclusion and before the Bibliography.
Articles are typed with font size ‘12’ with a row distance of two on A4 paper, except for direct quotations that are typed in one-row (1 space) distance and with indented style. The upper, lower, left and right sides margin are at least 2.5 cm.
Articles are written as efficiently as possible according to needs, with lengths of articles ranging from 8-25 pages.
All pages, including references and attachments, must have page numbers.
The author is advised to use the Mendeley application in citation writing and bibliography.
The manuscript must follow the Jurnal Akuntansi writing template. Templates for authors can be downloaded here.
Systematics of Article Writing
The title, written in Indonesian and in English. The title in Indonesian consists of a maximum of 16 words, while the title in English consists of a maximum of 13 words.
The abstract, the research paper should contain background research, the purpose, methodology, and findings conclusions of the study. The abstract must be written in English with short and solid, using 10 size-Italic with Times New Roman font, single-spaced. Insert an abstract of 200-300 words, giving a brief account of the most relevant aspects of the paper.
Introduction, In this section, Present the State of the art (review of literature or previous research briefly, regarding articles no later than the last 10 years. Explain the gap analysis/contribution of novelty clearly and explicitly by comparing previous researches and what the importance of this research is done. Explain the purpose of the research in the article in a straightforward way. The paragraphs should be single-spacing. The spacing, before or after, is 0 pt.
Research Method, describes in detail how the study was conducted. A complete description of the methods used enables the reader to evaluate the appropriateness of the research methodology.
Results and Discussions, Contains research results in the form of reviews, tables, or graphs. The discussion contains a discussion of the research results referred to with relevant library materials, but not dominated by tables. Relate the results of the study with the basic concepts/theories used and hypotheses (if any). whether there is conformity or opposition to the results of other research (12pt, single-spaced).
Conclusions and Suggestion, Make conclusions on the results of the research must answer the research questions with short and solid words, limitations, suggestions, and implications (if any). Make conclusions on the results of the research must answer the research questions with short and solid words, limitations, suggestions, and implications (if any). (12pt, single-spaced)
References, contains the sources referenced in article writing. The number of references list is at least 15 reference libraries. The years of the references should be the last 10 years. Minimum 80% use scientific journals. Use “Mendeley” reference manager application with APA Style fifth edition format. Compiled with names in alphabetical order, year, title, publisher, place of issue, page without sequence number. (Times New Roman 12pt-Single Spacing)
Tables and Pictures
Tables and pictures are presented as efficiently as possible (only those that present the results) and included in the manuscript. The tables and images presented in the appendix are those that show the data processing.
Tables and pictures are numbered and given full titles that indicate the contents of a table or image.
References to tables or drawings must be given in the manuscript.
The author mentions the parts in the manuscript, where the tables or pictures are placed.
Tables or pictures should be interpreted without having to refer to the manuscript.
Brainerd, C. J., Reyna, V. F., Wright, R., & Mojardin, A. H. (2003). Recollection rejection: False-memory editing in children and adults. Psychological Review, 110(4), 762-784.
References from artikel journal online format :
Senior, B., & Swailes, S. (2007). Inside management teams: Developing a teamwork survey instrument. British Journal of Management, 18(2), 138-153. doi:10.1111 /j.1467-8551.2006.00507.x
Ahmad, Kurzkin. (2020). Treat or threat: developing local homestay through sharing economy in ubud bali. Proceedings of the World Conference on Business and Management (WCBM). 101-119.
References from regulation:
International Accounting Standard No. 32 (2004) Financial Instruments: Disclosures and Presentation. International Accounting Standard Board. United Kingdom. London.
References from Teses/Disertation:
Hardianti. (2017). Peran Green Accounting dalam Upaya Mencegah Pencemaran Lingkungan untuk Menunjang Keberlangsungan Usaha (Studi pada PTPN Persero Pabrik Gula Takalar). Skripsi, Universitas Islam Negeri Alauddin, Makassar.