Editorial Policies

Focus and Scope

WAHANA: Jurnal Ekonomi, Manajemen dan Akuntansi is an Economic, Management and Accounting Journal published by the Akademi Akuntansi Yayasan Keluarga Pahlawan Negara as a medium to study various phenomena or problems as well as the results of research related to Economics, Management and Accounting in a broad sense. WAHANA Journal is published twice a year, every February and August. Editors receive articles from anyone whether written in Indonesian or English. Wahana focuses related on various themes, topics and aspects of accounting, including (but not limited) to the following topics:

  • Financial Accounting
  • Managerial Accounting
  • Public Sector Accounting
  • Public Investment
  • Public Procurement
  • Sharia/Islamic Accounting
  • Islamic Investment
  • Accounting for Masjid, Zakat and Waqf Institution
  • Auditing and Forensic Accounting
  • Behavioral Accounting (Including Ethics and Professionalism)
  • Behavioral Investment
  • Accounting Education
  • Tax Accounting (Not Taxation)
  • Capital Markets and Investments
  • Accounting for Banking and Insurance
  • Accounting for SMEs
  • Accounting Information Systems
  • Information Technology Investment and Governance
  • Environmental Accounting

Some of the research questions that are of particular interest of WAHANA are as the following:

  • To what extent are Western theories applicable in the Shouteast Asia and emerging economies context?
  • What adaptations would be required when applying the existing accounitng theories in Shouteast Asia countries and emerging economies?
  • Are there variations in accounting and investment policies and practices among Shouteast Asia countries and emerging economies?
  • Are accounting and investment challenges in Shouteast Asia and emerging economies similar to those in the developed economies?
  • Are there any typical or unique “Shouteast Asia values” that influence the accounting practices and successes in Asia and emerging economies?
  • Are the Shouteast Asia investment (financial) markets integrated or segmented?
  • How does IFRS adoption influence accounting and investment analysis particularly about information quality and use?
  • Is it beneficial for investors in developed markets to diversify across the Shouteast Asia markets?
  • How do Shouteast Asia countries and emerging economies formulate their governmental accounting policies?
  • How do Shouteast Asia countries and emerging economies establish their socioenterprise (investment) model?



 

Section Policies

Articles

Checked Open Submissions Checked Indexed Checked Peer Reviewed
 

Peer Review Process

Determination of the article that will be published in WAHANA carried out through double blind peer review by considering two main aspects, namely: relevance and contribution of articles on the accounting theory and practical development. Editors and reviewers provide constructive feedback on the evaluation results to the author.

Article review process usually takes 2 to 4 weeks. This review period depends on the editors and reviewers duration in reviewing the manuscript. If the author does not get confirmation from WAHANA for long time, author can confirm by email in p3m@aaykpn.ac.id. The stages of the review process applied at WAHANA are as the following:

  1. Submission of manuscripts is only processed via online i.e OJS of WAHANA, website: http://jurnalwahana.aaykpn.ac.id/
  2. The incoming manuscripts will be checked whether it complies WAHANA author guidelines and template forsubmission, also whether the manuscript matches the focus and scope of WAHANA. If appropriate, the next process will be carried out, and if not, we will recommend the manuscript to be submitted to another journal. Editor of WAHANA will notify immediately via email.
  3. Furthermore, the manuscripts will be checked with Turnitin (similarity check). If more than 20% level of similarity, the manuscripts will be asked to be repaired or rejected by WAHANA editor in chief. This decision is entirely the prerogative right of the editor in chief and cannot be contested.
  4. Then, the manuscripts will be reviewed at the editorial level to find out whether it contributes sufficiently to the development of science and practice in the field of accounting and investment. The editor will inform the authors of the results of the review. Manuscripts that qualify at this stage will proceed to the review stage by two peer reviewers.
  5. For manuscript that is accepted with revisions (minor or major), it would contain comments from peer reviewers and would be returned to the author for revision. Referring to the WAHANA policy, reviewers only give suggestions on whether the manuscript is accepted or rejected. Meanwhile, the final decision regarding the acceptance or rejection of the manuscript is in the hand of the editor and editor in chief.
  6. The author is given the time to revise the manuscript no later than one month. Extra time to revise should be asked to the editor via email (p3m@aaykpn.ac.id). If there is no notification after the specified period, then the Author is deemed to resign.
  7. Manuscripts that have gone through final revisions and accepted by the editor will be published in WAHANA in the edition determined by the editor in chief. The author may ask the editor in chief if he/she preferes to publish his/her article in specific editions (volumes and numbers). For this purpose, the author must submit the request to WAHANA editor in chief via email (p3m@aaykpn.ac.id).


 

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.

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

Budapest Open Access Initiative

An old tradition and a new technology have converged to make possible an unprecedented public good. The old tradition is the willingness of scientists and scholars to publish the fruits of their research in scholarly journals without payment, for the sake of inquiry and knowledge. The new technology is the internet. The public good they make possible is the world-wide electronic distribution of the peer-reviewed journal literature and completely free and unrestricted access to it by all scientists, scholars, teachers, students, and other curious minds. Removing access barriers to this literature will accelerate research, enrich education, share the learning of the rich with the poor and the poor with the rich, make this literature as useful as it can be, and lay the foundation for uniting humanity in a common intellectual conversation and quest for knowledge.

For various reasons, this kind of free and unrestricted online availability, which we will call open access, has so far been limited to small portions of the journal literature. But even in these limited collections, many different initiatives have shown that open access is economically feasible, that it gives readers extraordinary power to find and make use of relevant literature, and that it gives authors and their works vast and measurable new visibility, readership, and impact. To secure these benefits for all, we call on all interested institutions and individuals to help open up access to the rest of this literature and remove the barriers, especially the price barriers, that stand in the way. The more who join the effort to advance this cause, the sooner we will all enjoy the benefits of open access.

The literature that should be freely accessible online is that which scholars give to the world without expectation of payment. Primarily, this category encompasses their peer-reviewed journal articles, but it also includes any unreviewed preprints that they might wish to put online for comment or to alert colleagues to important research findings. There are many degrees and kinds of wider and easier access to this literature. By "open access" to this literature, we mean its free availability on the public internet, permitting any users to read, download, copy, distribute, print, search, or link to the full texts of these articles, crawl them for indexing, pass them as data to software, or use them for any other lawful purpose, without financial, legal, or technical barriers other than those inseparable from gaining access to the internet itself. The only constraint on reproduction and distribution, and the only role for copyright in this domain, should be to give authors control over the integrity of their work and the right to be properly acknowledged and cited.

While the peer-reviewed journal literature should be accessible online without cost to readers, it is not costless to produce. However, experiments show that the overall costs of providing open access to this literature are far lower than the costs of traditional forms of dissemination. With such an opportunity to save money and expand the scope of dissemination at the same time, there is today a strong incentive for professional associations, universities, libraries, foundations, and others to embrace open access as a means of advancing their missions. Achieving open access will require new cost recovery models and financing mechanisms, but the significantly lower overall cost of dissemination is a reason to be confident that the goal is attainable and not merely preferable or utopian.

To achieve open access to scholarly journal literature, we recommend two complementary strategies.

I. Self-Archiving: First, scholars need the tools and assistance to deposit their refereed journal articles in open electronic archives, a practice commonly called, self-archiving. When these archives conform to standards created by the Open Archives Initiative, then search engines and other tools can treat the separate archives as one. Users then need not know which archives exist or where they are located in order to find and make use of their contents.

II. Open-access Journals: Second, scholars need the means to launch a new generation of journals committed to open access, and to help existing journals that elect to make the transition to open access. Because journal articles should be disseminated as widely as possible, these new journals will no longer invoke copyright to restrict access to and use of the material they publish. Instead they will use copyright and other tools to ensure permanent open access to all the articles they publish. Because price is a barrier to access, these new journals will not charge subscription or access fees, and will turn to other methods for covering their expenses. There are many alternative sources of funds for this purpose, including the foundations and governments that fund research, the universities and laboratories that employ researchers, endowments set up by discipline or institution, friends of the cause of open access, profits from the sale of add-ons to the basic texts, funds freed up by the demise or cancellation of journals charging traditional subscription or access fees, or even contributions from the researchers themselves. There is no need to favor one of these solutions over the others for all disciplines or nations, and no need to stop looking for other, creative alternatives.

Open access to peer-reviewed journal literature is the goal. Self-archiving (I.) and a new generation of open-access journals (II.) are the ways to attain this goal. They are not only direct and effective means to this end, they are within the reach of scholars themselves, immediately, and need not wait on changes brought about by markets or legislation. While we endorse the two strategies just outlined, we also encourage experimentation with further ways to make the transition from the present methods of dissemination to open access. Flexibility, experimentation, and adaptation to local circumstances are the best ways to assure that progress in diverse settings will be rapid, secure, and long-lived.

The Open Society Institute, the foundation network founded by philanthropist George Soros, is committed to providing initial help and funding to realize this goal. It will use its resources and influence to extend and promote institutional self-archiving, to launch new open-access journals, and to help an open-access journal system become economically self-sustaining. While the Open Society Institute's commitment and resources are substantial, this initiative is very much in need of other organizations to lend their effort and resources.

We invite governments, universities, libraries, journal editors, publishers, foundations, learned societies, professional associations, and individual scholars who share our vision to join us in the task of removing the barriers to open access and building a future in which research and education in every part of the world are that much more free to flourish.

February 14, 2002
Budapest, Hungary

Leslie Chan: Bioline International
Darius Cuplinskas: Director, Information Program, Open Society Institute
Michael Eisen: Public Library of Science
Fred Friend: Director Scholarly Communication, University College London
Yana Genova: Next Page Foundation
Jean-Claude Guédon: University of Montreal
Melissa Hagemann: Program Officer, Information Program, Open Society Institute
Stevan Harnad: Professor of Cognitive Science, University of Southampton, Universite du Quebec a Montreal
Rick Johnson: Director, Scholarly Publishing and Academic Resources Coalition (SPARC)
Rima Kupryte: Open Society Institute
Manfredi La Manna: Electronic Society for Social Scientists
István Rév: Open Society Institute, Open Society Archives
Monika Segbert: eIFL Project consultant
Sidnei de Souza: Informatics Director at CRIA, Bioline International
Peter Suber: Professor of Philosophy, Earlham College & The Free Online Scholarship Newsletter
Jan Velterop: Publisher, BioMed Central

 

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...

 

Author Fees

WAHANA: Jurnal Ekonomi, Manajemen, dan Akuntansi is a journal publications that are not oriented to profit. Therefore, for the publication process, WAHANA regarding certain costs, namely:

  1. The cost of article submission IDR 0,- (USD 0.-)
  2. Processing Fees for the publication of articles accepted IDR 0,- (USD 0.-) (author[s] will get 3 (three) hard copies of WAHANA with free of shipping cost)

For article written in Bahasa Indonesia, the cost of manuscript translating and proofreading is borne entirely to the author.

 

Plagiarism Policy

Every manuscript that submitted into WAHANA: Jurnal Ekonomi, Manajemen, dan Akuntansi is going to be scanned using turnitin (similarity check).