Editorial Policies

Focus and Scope

KRISNA: Kumpulan Riset Akuntansi is a journal research published by Accounting Department, Faculty of Economics, Warmadewa University.

 

This journal encompasses original research articles, review articles, and short communications, including:

  • Financial Accounting
  • Management Accounting
  • Behavioral Accounting
  • Audit
  • Tax
  • Accounting Information System
  • Social and Environment Accounting
  • Public Sector Accounting

 

Section Policies

Articles

Checked Open Submissions Checked Indexed Checked Peer Reviewed
 

Peer Review Process

KRISNA: Kumpulan Riset Akuntansi is an e-journal published by Accounting Department jointly with Warmedewa University. The research article submitted to this online journal will be peer-reviewed. The accepted research articles will be available online after reviewing and editing process. Language used in this journal is English and Indonesian.

 

Open Access Policy

This is an open access journal which means that all content freely available without charge to the user or his/her institution. Users are allowed to read, download, copy, distribute, print, search, or link to the full textes of the articles, or use them for any other lawful purpose, without asking prior permission from the publisher or the author. This is in accordance with BOAI definition of open access

• Creative Commons Attribution-ShareAlike (CC BY-SA)

 

Archiving

This journal utilizes the LOCKSS system to create a distributed archiving system among participating libraries and permits those libraries to create permanent archives of the journal for purposes of preservation and restoration. More...

 

Publication Ethics and Malpractice Statement

KRISNA (P-ISSN 2301-8879, E-ISSN 2599-1809) is a peer-reviewed journal published Accounting Department, Faculty of Economic, Warmadewa University. This statement clarifies ethical behavior of all parties involved in the act of publishing an article in this journal, including the author, the chief editor, the Editorial Board, the peer-reviewer and the publisher. This statement is based on COPE’s Best Practice Guidelines for Journal Editors.

Ethical Guideline for Journal Publication

The publication of an article in a peer-reviewed KRISNA journal is an essential building block in the development of a coherent and respected network of knowledge. It is a direct reflection of the quality of the work of the authors and the institutions that support them. Peer-reviewed articles support and embody the scientific method. 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.

Accounting Department, Faculty of Economic, Warmadewa Universityas publisher of KRISNA journal takes its duties of guardianship over all stages of publishing extremely seriously and we recognize our ethical and other responsibilities. We are committed to ensuring that advertising, reprint or other commercial revenue
has no impact or influence on editorial decisions. In addition, the Postgraduate Program, Warmadewa Universityas Editorial Board will assist in
communications with other journals and/or publishers where this is useful and
necessary.

Publication decisions

The editor of the KRISNA 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. 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. The editors may confer with other editors or reviewers in making this decision.

Fair play

An 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.

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

Duties of Reviewers

Contribution 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.

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.

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.

Acknowledgement of Sources

Reviewers should identify relevant published work that has not been cited by the authors. Any statement that an observation, derivation, or argument had 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 performed 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 behaviour and are unacceptable.

Data Access and Retention

Authors are asked to provide the raw data in connection with a paper for editorial review, and should be prepared to provide public access to such data (consistent with the ALPSP-STM Statement on Data and Databases), if practicable, and should in any event be prepared to retain such data for a reasonable time after publication.

Originality and Plagiarism

The authors should ensure that they have written entirely original works, and if the authors have used the work and/or words of others that this has been appropriately cited or quoted.

Multiple, Redundant or Concurrent Publication

An author should not in general 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 behaviour and is unacceptable.

Acknowledgement 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 reported study. All those who have made significant contributions should be listed as co-authors. Where there are others who have participated in certain substantive aspects of the research project, they 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 have agreed to its submission for publication.

Hazards and Human or Animal Subjects

If the work involves chemicals, procedures or equipment that have any unusual hazards inherent in their use, the author must clearly identify these in the manuscript.

Disclosure and Conflicts of Interest

All authors should disclose in their manuscript any financial or other substantive conflict 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

When an author discovers a significant error or inaccuracy in his/her own published work, it is the author’s obligation to promptly notify the journal editor or publisher and cooperate with the editor to retract or correct the paper.

 

Article Process Charge

The article was published in KRISNA: Kumpulan Riset Akuntansi was not charged in the editing process, color and number of pages. If wanted print version of the journal, the authors of articles are only charged for printing and postage cost.

 

Submmision Charges

The article which is submmited into KRISNA: Kumpulan Riset Akuntansi is free of charge

 

FREE ACCESS

All readers are not charged and are not required to create an account to read full-text content in journal KRISNA: Kumpulan Riset Akuntansi.

 

Plagiarism Policy

Krisna: Kumpulan Riset Akuntansi respects intellectual property and aims at protecting and promoting original work of its authors. Manuscripts containing plagiarized material are against the standards of quality, research and innovation. Hence, all authors submitting articles to Krisna: Kumpulan Riset Akuntansi are expected to abide ethical standards and abstain from plagiarism, in any form. All the papers submitted have to pass through an initial screening and will be checked through the Advanced Plagiarism Detection Software (Turnitin)