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.Ĭonfidentiality. Any manuscripts received for review must be treated as confidential documents. The editors may co nfer with other editors or reviewers in making this decision.įair play. The editor at any time evaluate manuscripts for their intellectual content without regard to race, gender, sexual orientation, religious belief, ethnic origin, citizenship, or political philosophy of the authors.Ĭonfidentiality. 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.ĭisclosure 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 Unpublished materials disclosed in a submitted manuscript must not be used in an editor's own research without the express written consent of the author.Ĭontribution to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. 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. Publication decisions. The editor of the Musamus Accounting Journal 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. In addition, the Faculty of Economic and Business Musamus University and Editorial Board will assist in communications with other journals and/or publishers where this is useful and necessary. We are committed to ensuring that advertising, reprint or other commercial revenue has no impact or influence on editorial decisions. It is therefore important to agree upon standards of expected ethical behavior for all parties involved in the act of publishing: the author, the journal editor, the peer reviewer, the publisher and the society.įaculty of Economic and Business as publisher of MAJ takes its duties of guardianship over all stages of publishing seriously and we recognize our ethical behavior and other responsibilities. Peer-reviewed articles support and embody the scientific method. It is a direct reflection of the quality of the work of the authors and the institutions that support them. This statement explains the ethical behavior of all parties involved in the act of publishing an article in this journal, including the author, the editor in chief, the editorial board, the peer-reviewers and the publisher.Įthical Guideline for Journal Publication. The publication of an article in a peer-reviewed journal of MAJ is an essential building block in the development of a coherent and respected network of knowledge. This journal is available in print and online and highly respects the publication ethic and avoids any type of plagiarism. Jln.Musamus Accounting Journal (MAJ) is a peer-reviewed journal published by Faculty of Economic and Business, Musamus University. 1, Faculty of Economics and Business UMI. ATESTASI covered various research approaches, namely: quantitative, qualitative and mixed methods.Įditorial Office : Journal Room, Lt. Therefore, ATESTASI accepts articles from Indonesia authors and other countries. ATESTASI focuses on the research related to accounting that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially and also in the world. ATESTASI receives rigorous research articles that have not been offered for publication elsewhere. ATESTASI : Jurnal Ilmiah Akuntansi was declared as an Accredited Scientific Journal with category “ SINTA 2”. ATESTASI : Jurnal Ilmiah Akuntansi (p-ISSN 2621-1963, e-ISSN 2621-1505) aims to serve as a medium of information and exchange of scientific articles between teaching staff, alumni, students, practitioners and observers of science in accounting and business. ATESTASI editor receives scientific articles of empirical research and theoretical studies related to accounting and business sciences that certainly have never been published. ATESTASI : Jurnal Ilmiah Akuntansi is published twice a year in March and September by Accounting Department-Universitas Muslim Indonesia. Based on the Decree of the General Director of Strengthening the Research and Development, Ministry of Research, Technology and Higher Education of the Republic of Indonesia.