Editorial Policies

 
 

Focus and Scope

Focus - Review on Islamic Accounting is a scientific journal that focuses on Islamic economics. It publishes articles based on empirical studies using quantitative or qualitative approaches or a combination of the two.

Scope - Review on Islamic Accounting calls for scientific articles on Islamic economics. It covers issues at varying levels of analysis (personal, group, and societal research) and methods. Furthermore, it provides the opportunity for the publication of articles based on inter/multidisciplinary and trans-disciplinary research, and even prioritizes or reserves special space for these.

 

 

Peer Review Process

All manuscripts submitted to Review on Islamic Accounting must conform to the Focus and Scope and follow the Author Guidelines. This journal is committed to the novelty of the research and applied Islamic economic. Any submissions offering novel contributions to Islamic economic. 

Manuscripts should be formatted according to the writing pattern of scientific journals. The rules set out in the Publication Manual of the American Psychological Association (APA) 7th Edition should be followed. You may use Mendeley or Zotero reference management software, and select the setting for the American Psychological Association (APA) 7th Edition.

Manuscripts submitted to this journal are allowed to be written both in English or Indonesian. English or Indonesian manuscripts are preferred to follow a good standard of grammatical rules. If an Indonesian manuscript is declared to be accepted, it will need translation to English and proofreading correction. Our proofreading system is handled by Britannia Proofreading Service.

Authors need to confirm that the work has not been published or submitted previously for publication elsewhere. To verify originality, all manuscripts will be checked by plagiarism detection software. Authors are suggested to use the online service from TurnitinTM or iThenticateTM to check the similarity. These journal editors will also check the similarity using the same online service (with the threshold of 15% maximum similarity, in accordance to TurnitinTM result output).

All manuscripts submitted to this journal will be reviewed in a closed (double-blind peer review), which means the identities of the authors are concealed from the reviewers, and vice versa. All manuscripts will be initially assessed by the Editor in Chief regarding their suitability for the journal. Papers considered suitable by the Editors are then typically sent to a minimum of two independent expert reviewers to assess the scientific quality of the paper. If required, the third reviewer is needed for critical recommendations for the article. The Editor is responsible for the final decision regarding the acceptance or rejection of articles. The Editor's decision is final.

The final decision of manuscript acceptance is solely made by the Editor in Chief and/or Handling Editor (together with Editorial Board, if required) according to reviewers' critical comments (but not solely by the Reviewer).

Publication of accepted articles including assigning the article to the published issues will be made by the Editor in Chief by considering the sequence of accepted dates and geographical distribution of authors as well as a thematic issue.

 

 

Publishing Frequency

Review on Islamic Accounting is published twice a year (June and December).

 

 

Open Access Policy

RIA (Review on Islamic Accounting) 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. This journal is open access journal which means that all content is freely available without charge to users or / institution. Users are allowed to read, download, copy, distribute, print, search, or link to full text articles in this journal without asking prior permission from the publisher or author. This is in accordance with Budapest Open Access Initiative.

 

Publication Ethics

Review on Islamic Accounting is a peer-reviewed journal, published biannually by SMART Indonesia. It is available online as an open-access source as well as in print. The following section clarifies the ethical behavior of all the parties involved in the act of publishing an article in the journal, including the author, editor-in-chief, the editorial board, the reviewers, and the publisher. This statement is based on Elsevier's Publishing Ethics and COPE’s Best Practice Guidelines for Journal Editors.

 

ETHICAL GUIDELINES FOR JOURNAL PUBLICATION

The publication of an article in Review on Islamic Accounting is an essential building block in the development of a coherent and respected network of knowledge. It is a clear reflection of the quality of the work of the authors and the institutions that support them. Peer-reviewed articles support and embody scientific methods. It is therefore important to agree upon the standards of expected ethical behavior for all the parties involved in the act of publishing: the author, editor, reviewers, publisher, and society. The publisher of Review on Islamic Accounting is obliged to take all the stages of the publishing process seriously and to recognize its ethical standards and other responsibilities. SMART Indonesia, Indonesia is committed to ensuring that advertising, reprinting, or other commercial revenue has no impact or influence on editorial decisions.

 

DUTIES OF EDITORS

Publication Decisions

The editor of Review on Islamic Accounting is responsible for deciding the best eligible articles for publication. The validation of the work in question and its importance for researchers and readers must always drive such decisions. The editors are guided by the policies of the journal's editorial board and are constrained by the legal requirements in force regarding libel, copyright infringement, and plagiarism. The editors may confer with other editors or reviewers in making their decisions.

Fairness

Editors will always evaluate manuscripts in terms of their intellectual content without regard to race, gender, sexual orientation, religious belief, ethnic origin, citizenship, or the political philosophy of the authors.

Confidentiality

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.

Disclosure and conflicts of interest

Unpublished material disclosed in a submitted manuscript must not be used in an editor's research without the express written consent of the author.

 

DUTIES OF REVIEWERS

Contribution to Editorial Decisions

Peer reviews assist the editor in making editorial decisions, and through the editorial communications with authors may also assist them in improving the paper.

Promptness

Any selected referees who feel unqualified to review the research reported in a manuscript, or know that a prompt review will be impossible, should notify the editor and excuse themselves from the review process.

Confidentiality

Any manuscripts received for review must be treated as confidential documents. They must not be shown to or discussed with others, except as authorized by the editor.

Standards of Objectivity

Reviews should be conducted objectively. Personal criticism of the author is inappropriate. Referees should express their views clearly with supporting arguments.

Acknowledgment of Sources

Reviewers should identify relevant published work that has not been cited by the authors. Any observation, derivation, or argument that has been previously reported should be accompanied by the relevant citation. A reviewer should also 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.

Disclosure and Conflict of Interest

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.

 

DUTIES OF AUTHORS

Reporting Standards

Authors of reports of original research should present an accurate account of the work undertaken, as well as an objective discussion of its significance. Underlying data should be represented accurately in the paper. A paper should contain sufficient detail and references to permit others to replicate the work. Fraudulent or knowingly inaccurate statements constitute unethical behavior and are unacceptable.

Originality and Plagiarism

Authors should ensure that their work is entirely original, and if they have used the work and/or words of others, that this has been appropriately cited or quoted.

Multiple, Redundant, or Concurrent Publication

In general, authors should not 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.

Acknowledgment of Sources

Proper acknowledgment of the work of others must always be given. Authors should cite publications that have been influential in determining the nature of the reported work.

Authorship of the Paper

Authorship should be limited to those who have made a significant contribution to the conception, design, execution, or interpretation of the study. All those who have made significant contributions should be listed as co-authors, while others who have participated in certain substantive aspects of the research project should be acknowledged or listed as contributors. The corresponding author should ensure that all appropriate co-authors and no inappropriate co-authors are included on the paper, and that all co-authors have seen and approved the final version of the paper and agreed to its submission for publication.

Disclosure and Conflicts of Interest

All authors should disclose in their manuscript any financial or other substantive conflicts of interest that might be construed to influence the results or interpretation of their manuscript. All sources of financial support for the project should be disclosed.

Fundamental Errors in Published Works

If authors discover a significant error or inaccuracy in their published work, they should promptly notify the journal editor or publisher and cooperate with them to retract or correct the paper.

 

 

Publication Malpractice

Research misconduct refers to fabrication, falsification, citation manipulation, or plagiarism in producing, performing, or reviewing research and in writing it up, or in the reporting of research results. When authors are found to have been involved in research misconduct or other serious irregularities involving articles that have been published in scientific journals, the editors have the responsibility to ensure the accuracy and integrity of the scientific records.

In cases of suspected misconduct, the editors and editorial board will use the best practices of COPE and Allegations of research errors, falsification, and fabrication by Elsevier to assist them in resolving any complaint and addressing the misconduct fairly. This will include an investigation of the allegation by the editors. A submitted manuscript that is found to contain such misconduct will be rejected. In cases where a published paper is found to involve such misconduct, a retraction will be published and linked to the original article.

The first step in such a process involves determining the validity of the allegation and assessing whether it is consistent with the definition of research misconduct. This also involves determining whether the individuals alleging misconduct have relevant conflicts of interest. 

If scientific misconduct or the presence of other substantial research irregularities is a possibility, the allegations will be shared with the corresponding author, who, on behalf of all of the co-authors, will be requested to provide a detailed response. After the response is received and evaluated, additional reviews and involvement of experts (such as statistical reviewers) may be needed. For cases in which it is unlikely that misconduct has occurred, clarifications, additional analyses, or both, published as letters to the editor, and often including a correction notice and correction to the published article, are sufficient. 

Institutions are expected to conduct an appropriate and thorough investigation of allegations of scientific misconduct. Ultimately, authors, journals, and institutions have an important obligation to ensure the accuracy of scientific records. By responding appropriately to concerns about scientific misconduct, and taking necessary actions based on the evaluation of such concerns, such as corrections, retractions with replacement, or retractions, Review on Islamic Accounting will continue to fulfill its responsibilities of ensuring the validity and integrity of the scientific record.

The explanation of Allegation of Research Misconducts follows the Committee on Publication Ethics (COPE), and Allegations of research errors, falsification, and fabrication by Elsevier, which can be accessed here.

Retraction

Papers published in Review on Islamic Accounting will be considered for retraction if:

  1. there is clear evidence that the findings are unreliable, either as a result of misconduct (e.g., data fabrication) or honest error (e.g., miscalculation or experimental error)
  2. the findings have previously been published elsewhere without proper cross-referencing, permission, or justification (i.e., cases of redundant publication)
  3. they constitute plagiarism
  4. they involve unethical research

The mechanism of retraction follows the Retraction Guidelines of the Committee on Publication Ethics (COPE).

 

 

Copyright and Licensing

The copyright of the received article shall be assigned to the publisher of the journal. The intended copyright includes the right to publish the article in various forms (including reprints). The journal maintains the publishing rights to published articles. Therefore, the author must submit a statement of the Copyright Transfer Agreement.*)

In line with the license, authors and any users (readers and other researchers) are allowed to share and adapt the material only for non-commercial purposes. In addition, the material must be given appropriate credit, provided with a link to the license, and indicated if changes were made. If authors remix, transform or build upon the material, authors must distribute their contributions under the same license as the original.

For long-term preservation service(s), this journal is currently archieved on PKP PN


*) Authors whose articles are accepted for publication will receive confirmation via email to send a Copyright Transfer Agreement.

Review on Islamic Accounting is licensed under Attribution-NonCommercial 4.0 International

 

 

Publication Fees

This journal charges the following author fees.

Article Publication Charge (APC): USD 50 for accepted article.

 

 

CrossMark Applying on Review on Islamic Accounting

CrossMark

Applying the CrossMark icon is a commitment by Review on Islamic Accounting to maintain the content published and alert readers to changes if and when they occur.

What is CrossMark?

CrossMark, a multi-publisher initiative from CrossRef, provides a standard way for readers to locate the authoritative version of a document. Review on Islamic Accounting recognizes the importance of the integrity and completeness of the scholarly record to researches and librarians and attaches the highest importance to maintaining trust in the authority of its electronic archive. Clicking on the CrossMark icon will inform the reader of the current status of a document and may also provide additional publication record information about the document.


DOI: https://doi.org/10.58968/crossmark-ria