Editorial Policies

Focus and Scope

The manuscript was written for Jurnal Riset Akuntansi Multiparadigma (JRAM) should be an original research paper either theoretically or empirically which sufficiently contributes novelty to accounting and auditing literature. 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. JRAM is published Universitas Islam Sumatera Utara. The scope of the journal are the following topics:

  • Management Accounting
  • Financial Accounting
  • Public Sector Accounting
  • Sharia Accounting
  • Accounting Information Technology
  • Auditing
  • Professional Ethics
  • Accounting Education

 

Section Policies

Articles

Checked Open Submissions Checked Indexed Checked Peer Reviewed

Acounting

Checked Open Submissions Checked Indexed Checked Peer Reviewed
 

Peer Review Process

JRAM (Jurnal Riset Akuntansi Multiparadigma) applies double-blind peer review process for each manuscript which involves editors and 2 (two) reviewers. Decision of article to be published in the journal considers several factors such as relevance of the article and its contribution to the development of accounting practices and accounting profession as well as compliance to the requirement of a published article. Editors and reviewers provide evaluation and constructive suggestions for the author.

Review process in JRAM (Jurnal Riset Akuntansi Multiparadigma) consists of following stages, in which editor will provide decision on each stage.

1. Detection of plagiarism using Turnitin software
2. Initial review by editor
3. Double-blind peer review process by 2 (two) reviewers
4. Final review by editor

JRAM (Jurnal Riset Akuntansi Multiparadigma) does not allow any plagiarism actions. All submitted articles will be screened using Turnitin software, to detect whether manuscripts contain plagiarism.

 

 

 

Publication Frequency

JRAM (Jurnal Riset Akuntansi Multiparadigma) published twice a year in July and 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.


 

 

Publication Ethics

JRAM adheres to the Committee on Publication Ethics (COPE) guidelines that ensures a high-quality standard of ethics for authors, editors, and reviewers:

Authors

  1. Authors attest that the material has not been previously published and that they have not transferred any rights to the article to another party.
  2. Authors should ensure the originality of their work and must properly cite others work in accordance with the approved references format.
  3. Authors should not engage in plagiarism or self-plagiarism.
  4. Authors should make all data and details of their work available to the editors if there are suspicions of data falsification or fabrication.
  5. Authors of the article should declare any possible conflicts of interest such as their job role, research expenses, consultant expenses, and intellectual property.

Editors

  1. Editors are responsible for every article published in JRAM.
  2. Editors may confer with other editors or reviewers when making final decisions regarding publication.
  3. An editor must evaluate manuscripts objectively for publication; judging each on its merit without bias towards nationality, ethnicity, political beliefs, race, religion, gender, seniority, or institutional affiliation of the authors. Editors should decline articles if there is a potential conflict of interest.
  4. Editors must ensure that documents sent to reviewers do not contain private information of the authors and vice versa.
  5. The editor's final decision should be relayed to authors in a timely fashion and will be accompanied by the reviewer's comments, unless they contain offensive or libelous remarks.
  6. If authors have a well-reasoned objection to a certain individual reviewing their work, editors should respect this request.
  7. Editors and all staff should guarantee the confidentiality of the submitted manuscript.
  8. Editors will be guided by the COPE guidelines if there is a suspected misconduct or disputed authorship.

Reviewers

  1. Reviewers are required to comment on possible research, ethical, and publication misconduct if they are suspected.
  2. Reviewers must complete the work in a timely manner and should notify the editor immediately if they cannot complete the work.
  3. Reviewers are to respect the confidentiality of the manuscript.

Reviewers should not accept manuscripts for assessment if they believe there is a potential conflict of interest between them and any of the authors.

 

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 to the JRAM is interpreted by the journal to mean that all the listed authors have agreed with all of the articles content. 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. Any requests for changes to the author list after submission, such as a change in the order of the authors, or the deletion or addition of authors needs to be accompanied by a letter signed by all original authors. The letter should be scanned and e-mailed to admin.jram@fe.uisu.ac.id by the submitting author. The JRAM editors assume that on multi-group collaborations, one member of each collaboration, usually the most senior member of each submitting group has accepted responsibility for the contributions to the manuscript from their team.

It is the responsibility of the corresponding author 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 the JRAM, 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 approve its publication.
  7. All authors are aware of and agree to the terms of this publishing agreement.

Every article submitted to the JRAM is screened by web tools plagiarism Turnitin. JRAM’s policy allows plagiarism <25%, with a maximum of 1% per source.

 

Publication Charge

The publication processing fee for a research paper is 500.000,- IDR. The publication fee is charged only for accepted paper. The author/corresponding author has to pay the publication fee after the paper is declared accepted. The publication process fee can be made to the following account:

Bank Name : Bank Mandiri

Account Number : 900-000-252-561-7

Account Name : Sri Elviani

After the publication process fee has been made, kindly send us the payment proof (copy of the payment receipt): to: admin.jram@fe.uisu.ac.id with the subject: Payment Proof of the Publication Process.