Editorial Policies

Focus and Scope

Topik artikel Kajian AKUNTANSI berkaitan dengan aspek apapun dari akuntansi, termasuk pada topik berikut: Akuntansi Keuangan dan Sosial, Perpajakan, Akuntansi Manajemen dan Biaya, Sistem Pengendalian Manajemen, Manajemen Strategis (kaitannya dengan Kinerja Manajerial dan Bisnis), Audit (termasuk Jasa Atestasi, Audit Review, dan Peranan Akuntan dalam Jasa Konsultan), Audit Internal, Etika Bisnis dan Profesi (kaitanya dengan praktik akuntansi), Akuntansi Sektor Publik (termasuk Anggaran Pemerintah Pusat dan Daerah), Pasar Modal dan Investasi, Manajemen Keuangan Bisnis, Disain dan Sistem Informasi Akuntansi, Akuntansi dan Akuntansi Manajemen Perbankan dan Metode Pembelajaran Ilmu Ekonomi dan Akuntansi


Section Policies


Checked Open Submissions Checked Indexed Checked Peer Reviewed

Peer Review Process

Penentuan artikel yang dimuat dalam Kajian AKUNTANSI melalui proses 

blind review  oleh Dewan Penyunting dan Mitra Bestari Kajian AKUNTANSI dengan 

mempertimbangkan antara lain: relevansi artikel terhadap pengembangan profesi dan praktik akuntansi serta terpenuhinya

 persyaratan baku publikasi jurnal. Dewan Penyunting dan Mitra Bestari bertanggung jawab untuk memberikan

 masukan yang konstruktif dan hasil evaluasi terhadap penulis artikel.


Publication Frequency

Jurnal Ilmiah Kajian Akuntansi ini terbit 2 (dua) kali dalam setahun. Kajian Akuntansi terbit pada tahun 2007.


Open Access Policy

Jurnal ini memberikan akses secara terbuka untuk mengunduh dan membaca isi dari jurnal secara gratis kepada para pembaca. Jurnal ini mendukung penuh komitmen pertukaran informasi dan pengetahuan kepada publik.

Semua artikel bersifat open accsess dan siapapun boleh membaca dan mengunduh. Namun demikian pembaca tidak diperbolehkan mengubah isi dari artikel tanpa seijin penerbit.


Publication Ethics

Bulletin of Chemical Reaction Engineering & Catalysis (Bull. Chem. React. Eng. Catal. - BCREC) is a peer-reviewed electronic international journal. This statement clarifies ethical behaviour 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 (UPN "Veteran" University). 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 BCREC 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.  

UPN "Veteran" University as publisher of Bulletin of Chemical Reaction Engineering & Catalysis 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 Department of Chemical Engineering of UPN "Veteran" University and Editorial Board will assist in
communications with other journals and/or publishers where this is useful and

Publication decisions

The editor of the Bulletin of Chemical Reaction Engineering & Catalysis 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.


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.


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.


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.