Tentang Jurnal Ini

Aksaradinar: Journal of Research in Accounting and Governance is a well-regarded, biannual, double-blind peer-reviewed journal published by the Department of Sharia Accounting at the Faculty of Islamic Economics and Business, Institut Agama Islam Negeri Ponorogo, in June and December. Aksaradinar focuses on disseminating articles that significantly contribute to the development of accounting and governance practices and the accounting profession, both within Indonesia and globally.

Managed by an esteemed editorial board, Aksaradinar upholds a stringent peer-review process to ensure the quality and integrity of its published research. We encourage submissions from academics, practitioners, researchers, regulators, students, and other stakeholders who are interested in advancing the field of accounting. The journal accepts a wide range of topics within accounting and finance, including sharia accounting financial accounting, managerial accounting, auditing, taxation, corporate finance and governance. Submissions are welcome in English, making the journal accessible to a global audience.

Peer Review Process

The decision to publish articles in Aksradinar (Journal of Research in Accounting and Governance) follows a double-blind peer review process, focusing on two key criteria: the relevance of the topic to development economics and its contribution to addressing systemic issues in developing countries. Throughout the evaluation, editors and reviewers offer constructive feedback to the author(s). The final decision on publication rests with the Editor-in-Chief. The detailed stages of the review process are as follows:

1. Manuscript Submission
   Authors must submit manuscripts exclusively through the Aksaradinar online system (OJS).

2. Initial Screening (Desk Evaluation)
   The Editor-in-Chief conducts an initial assessment to verify whether the manuscript aligns with the journal's aims and scope and adheres to the prescribed formatting and submission guidelines. Manuscripts failing to meet these criteria are rejected at this stage, allowing authors to consider submission elsewhere.

3. Plagiarism Check
   Submitted manuscripts are screened using Turnitin for similarity. If the similarity index exceeds 15%, the manuscript is immediately rejected without further review.

4. Preliminary Evaluation by Section Editor
   Manuscripts passing the initial checks are reviewed by a section editor to determine their contribution to scholarly discourse in development economics and related multidisciplinary fields. Manuscripts lacking sufficient novelty or significance are rejected. Those deemed suitable proceed to the substantive review stage involving both the section editor and a peer reviewer.

5. Substantive Review and Editorial Decision
   After completing the review, the Editor-in-Chief makes a final decision based on the recommendations of the section editor and peer reviewer. Possible outcomes include:

   • Rejected: The manuscript does not meet publication standards due to inadequate novelty, poor structure, or duplication of existing research.

   • Accepted with Major Revision: Substantial improvements are required, possibly in terms of novelty, methodology, or contribution. Authors are given 4–12 weeks for revision.

   • Accepted with Minor Revision: Only minor adjustments are necessary, generally related to formatting or guidelines. Authors have 1–4 weeks for revision.

   • Accepted without Revision: The manuscript is accepted as is, although proofreading will still be performed prior to publication.

6. Revision Stage
   For manuscripts requiring revisions, the authors will receive feedback from both the section editor and reviewer. Authors must submit the revised manuscript within the given timeframe, depending on whether revisions are minor or major. Requests for extensions must be sent to the Editor-in-Chief via email (muhtadinamri@iainponorogo.ac.id). Failure to submit revisions on time without prior notice will be interpreted as withdrawal from the submission process. All revision submissions must include a completed Author Response Form.

7. Final Acceptance and Scheduling for Publication
   Manuscripts that have been revised and accepted will be published in an issue determined by the Editor-in-Chief. Authors may request a specific issue for publication by sending an email request to the Editor-in-Chief (muhtadinamri@iainponorogo.ac.id).

Additional Notes:

• The desk evaluation process (steps 2 and 3) takes a maximum of four weeks. Manuscripts advancing past this stage will have their status updated in the OJS from “Awaiting Assignment” to “In Review.”

• The substantive review process (step 4) generally requires 4–8 weeks, depending on the availability and responsiveness of the reviewers and editors.

• For inquiries or delays, authors may contact the editorial team via email at muhtadinamri@iainponorogo.ac.id or rahmawati@iainponorogo.ac.id.

Publication Ethics

Ethical Statement

Aksaradinar is an open-access, peer-reviewed journal published by Institut Agama Islam Negeri Ponorogo. The journal is committed to upholding the highest standards of publication ethics and actively preventing any form of unethical publishing conduct. This ethical statement outlines the expected conduct of all individuals involved in the publication process—authors, the editor-in-chief, editorial members, reviewers, and the publisher. It adheres to the COPE Best Practice Guidelines for Journal Editors. Aksaradinar is dedicated to publishing original and valuable scholarly work in a form that meets the highest quality standards and expects all contributors to uphold these principles. Integrity, originality, and fairness from authors, along with impartiality, confidentiality, and ethical responsibility from editors and reviewers, are core principles in realizing this commitment. Aksaradinar follows best practices in handling ethical concerns, retractions, and legal issues when necessary.

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Editorial Responsibilities

Publication Decision

All manuscripts submitted to Aksardinar are subjected to a double-blind peer review involving at least two independent experts in the relevant field. The final decision to publish lies with the Editor-in-Chief, who considers the manuscript’s quality, relevance, originality, peer review feedback, and compliance with legal and ethical standards, including issues of defamation, copyright, and plagiarism. The Editor-in-Chief may consult with other editorial board members or reviewers before reaching a decision.

Impartial Assessment

Editorial decisions are made based solely on the academic merit of the manuscript—its significance, originality, clarity, and relevance to the journal's scope. Discriminatory factors such as race, gender, religious beliefs, political affiliations, or institutional background of the authors are not considered. The editorial process is entirely independent and unaffected by external governmental or institutional policies.

Confidentiality

Editorial staff must treat all manuscript-related information as confidential and disclose it only to the corresponding author, reviewers, potential reviewers, or the publisher as required.

Disclosure and Conflicts of Interest

Editors must not use unpublished material disclosed in a submitted manuscript for personal research without the author’s written consent. Any confidential information or ideas obtained must be protected and not exploited. Editors with a conflict of interest (due to professional or personal relationships) must recuse themselves and delegate the review to another editor.

Handling Unethical Behavior

The editorial team, along with the publisher, is responsible for investigating all allegations of unethical behavior, even post-publication. Appropriate corrective actions, including retractions or errata, will be taken based on the findings.

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Author Responsibilities

Accurate Reporting

Authors must provide a truthful, detailed, and objective account of their research and findings. Manuscripts should include adequate details and references to enable replication. Review papers must be comprehensive and balanced, while opinion pieces must be clearly labeled. Misrepresentation or fabrication of data is considered unethical.

Data Availability

Authors may be required to submit raw data for editorial review and should be willing to provide public access or retain it for a reasonable time post-publication.

Originality and Avoidance of Plagiarism

Authors must ensure their work is original. Any use of others’ ideas, text, or findings must be properly cited. All forms of plagiarism—including verbatim copying or substantial paraphrasing without acknowledgment—are unethical and strictly prohibited. All submissions are screened using Turnitin, and authors must also submit a plagiarism-free declaration.

Prohibition of Multiple Submissions

Manuscripts that essentially report the same findings must not be submitted to or published in more than one journal. Concurrent submissions to multiple journals are considered unethical.

Proper Citation of Sources

Authors must accurately reference all sources that significantly influenced their work. Privately obtained information must not be disclosed without written permission. Confidential data gained from peer review or grant applications must not be used without explicit consent from the source.

Authorship Criteria

Only those who have significantly contributed to the research should be listed as authors. Others who have contributed to specific aspects should be acknowledged. The corresponding author is responsible for ensuring all listed authors approve the final manuscript and agree to its submission.

Correction of Errors

If a significant error is found in a published work, the author must notify the journal promptly and cooperate in issuing a correction or retraction. If an error is reported by a third party, the author must respond to the editor’s inquiries with supporting evidence.

Disclosure of Competing Interests

Authors must declare any financial or personal conflicts of interest that may influence the results or interpretation of their manuscript. All funding sources and their role in the research process must be disclosed. If no such involvement exists, this must also be stated clearly.

Image Accuracy

Images should not be manipulated to misrepresent findings. Basic adjustments (e.g., contrast, brightness) are acceptable if they do not alter the original meaning. Any enhancements must be clearly reported, and original images may be required for verification.

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Reviewer Responsibilities

Contribution to Editorial Decision

Peer reviewers play a critical role in the editorial process by offering objective evaluations that assist editors in making publication decisions and help authors improve the manuscript.

Timeliness

Reviewers should inform the editor if they are unable to review a manuscript or if a delay is expected, so the editorial team can assign an alternative reviewer.

Confidentiality

All manuscripts under review must be treated as confidential. Reviewers should not share or discuss the manuscript with others unless authorized by the editor.

Objectivity and Constructive Criticism

Reviews must be conducted impartially. Personal criticism of authors is inappropriate. Feedback should be clearly presented and supported by reasoned arguments.

Acknowledgment of Sources

Reviewers should identify relevant literature not cited by the authors and notify editors of any overlap between the manuscript and previously published work.

Conflicts of Interest

Reviewers must not use any information obtained during the review process for personal advantage and should decline to review manuscripts in cases of actual or potential conflict of interest.

Open Access Policy

Aksaradinar adheres to an immediate open access model, grounded in the belief that unrestricted access to research promotes a wider and more effective dissemination of knowledge globally.

As an open-access journal, all published content is freely accessible without charge to users or institutions. Readers are permitted to read, download, copy, distribute, print, search, or link to the full texts of the articles without seeking prior approval from the publisher or authors. This policy aligns with the principles outlined in the Budapest Open Access Initiative, supporting the free exchange of scholarly information.

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Plagiarism Policy

Aksaradinar maintains a strict zero-tolerance policy against plagiarism and outlines the following procedures and penalties when instances of plagiarism are detected in submitted manuscripts.

Definition

Plagiarism is defined as the act of using or closely imitating another author's language, ideas, or expressions and presenting them as one's own original work without proper acknowledgment.

Policy Guidelines

All manuscripts must be original, unpublished, and not under consideration by other journals. Any verbatim content from other sources must be distinctly marked—using indentation, quotation marks, and complete source attribution.

Reproduction of any substantial textual content (beyond fair use limits, i.e., more than two or three sentences) or graphical material from other sources requires prior permission from the copyright holder and acknowledgment of the original authorship and publication source.

All submitted manuscripts are subject to a similarity check using Turnitin to ensure originality. The editorial team will take actions based on the similarity index as follows:

• Similarity above 40%
  The manuscript is rejected outright due to extensive plagiarism or poor citation practices. Resubmission is not allowed.

• Similarity between 15–40%
  The manuscript is returned to the author for revision, with instructions to improve citations and paraphrasing. Proper referencing must be added to all sections with detected similarity.

• Similarity of 15% or less
  The manuscript is accepted, though minor citation corrections may be requested to ensure all external sources are properly acknowledged.

In cases where revision is required (similarity ≤ 40%), authors must revise the manuscript thoroughly, ensure proper citation and paraphrasing, and resubmit it along with an updated Turnitin report showing similarity below 10%.

Every manuscript submitted to Aksaradinar undergoes mandatory screening using Turnitin to detect and prevent plagiarism.