Focus and Scope

Jurnal ini memuat hasil penelitian yang berkenaan dengan:

1. Akuntansi Keuangan,

2.Pemeriksaan Akuntansi,

3. Akuntansi Perpajakan,

4. Akuntansi Keperilakuan,

5. Akuntansi Sektor Publik,

6. Akuntansi Syariah,

7. Akuntansi Lingkungan,

8. Akuntansi Manajemen, dan

9. sistem informasi akuntansi

Section Policies

Articles

Open Submissions

Indexed

Peer Reviewed

Volume 8 No.1 2014

Open Submissions

Indexed

Peer Reviewed

Volume 8 No.2 2014

Open Submissions

Indexed

Peer Reviewed

Voume 9 No.1 2015

Open Submissions

Indexed

Peer Reviewed

Volume 9 No.2 2015

Open Submissions

Indexed

Peer Reviewed

Volume 10 No.1 2016

Open Submissions

Indexed

Peer Reviewed

Volume 10 No. 2 2016

Open Submissions

Indexed

Peer Reviewed

Volume 11 No. 1 2017

Open Submissions

Indexed

Peer Reviewed

Volume 11 No. 2 2017

Open Submissions

Indexed

Peer Reviewed

Akuntansi Keuangan

Open Submissions

Indexed

Peer Reviewed

Perpajakan

Open Submissions

Indexed

Peer Reviewed

Volume 12 No. 1 2018

Open Submissions

Indexed

Peer Reviewed

Volume 12 No.2 2018

Open Submissions

Indexed

Peer Reviewed

Akuntansi Manajemen

Open Submissions

Indexed

Peer Reviewed

Akuntansi Sektor Publik

Open Submissions

Indexed

Peer Reviewed

Akuntansi Lingkungan

Open Submissions

Indexed

Peer Reviewed

Pemeriksaan Akuntansi

Open Submissions

Indexed

Peer Reviewed

Peer Review Process

Blind Riviewer

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.

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...

Copyright Licensing

MEASUREMENT menggunakan perjanjian lisensi eksklusif. Penulis akan mempertahankan hak cipta bersama hak penggunaan ilmiah dan Fakultas Ekonomi Universitas Riau Kepulauan akan diberikan hak penerbitan dan distribusi.

Akses penulis terbuka mempertahankan hak cipta dari makalah mereka, dan semua artikel terbuka didistribusikan di bawah syarat-syarat Lisensi Pengaitan Creative Commons (CC BY-SA), yang memungkinkan orang lain mendistribusikan dan menyalin artikel asalkan karya asli dikutip dengan benar.

Pengguna tidak dapat mewakili penulis sebagai dukungan adaptasi artikel mereka, dan tidak mengubah artikel sedemikian rupa untuk merusak kehormatan atau reputasi penulis.

 

MEASUREMENT uses an exclusive license agreement. The author will defend the copyright along with the scientific use rights and the Economic Faculty of Riau Islands University will be given the rights to issue and distribute.

Open author access retains the copyright of their paper, and all open articles are distributed under the terms of the Creative Commons Attribution License (CC BY-SA), which allows others to distribute and copy articles provided the original work is properly quoted.

Users cannot represent authors as support for the adaptation of their articles and do not change articles in such a way as to damage the honor or reputation of the author.

Publication Ethic

Pernyataan etika dan publikasi malpraktik publikasi kami terutama didasarkan pada Kode Etik dan Pedoman Praktik-Terbaik untuk Editor Jurnal (Komite Etika Publikasi, 2011).

Tanggung Jawab Prinsip Editor

Keputusan editor

Editor bertanggung jawab untuk memutuskan makalah yang diserahkan ke jurnal yang akan diterbitkan. Editor akan mengevaluasi manuskrip tanpa memperhatikan ras, gender, orientasi seksual, keyakinan agama, asal etnis, kewarganegaraan, atau filsafat politik penulis. Keputusan akan didasarkan pada kepentingan, orisinalitas dan kejelasan makalah, dan validitas studi dan relevansinya dengan ruang lingkup jurnal. Persyaratan hukum terkini terkait pencemaran nama baik, pelanggaran hak cipta, dan plagiarisme juga harus dipertimbangkan.

Kerahasiaan

Editor dan staf editorial apa pun tidak boleh mengungkapkan informasi apa pun tentang pengiriman naskah kepada siapa pun selain dari penulis yang bersangkutan, peninjau, peninjau potensial, penasihat editorial lainnya, dan penerbit, sebagaimana mestinya.

Pengungkapan dan Konflik Kepentingan

Materi yang tidak dipublikasikan yang diungkapkan dalam makalah yang dikirimkan tidak akan digunakan. Oleh editor atau anggota dewan editorial untuk tujuan penelitian mereka sendiri tanpa persetujuan tertulis eksplisit dari penulis.

Tanggung Jawab Prinsip Peninjau

Kontribusi Peer-Review

Proses peer-reviewing membantu editor dan dewan redaksi dalam membuat keputusan editorial dan mungkin juga melayani penulis dalam memperbaiki makalah.

Kerahasiaan

Manuskrip yang diterima untuk ditinjau harus diperlakukan sebagai dokumen rahasia. Mereka tidak boleh diungkapkan atau didiskusikan dengan orang lain kecuali sebagaimana diizinkan oleh editor.

Standar objektivitas

Tinjauan harus dilakukan secara obyektif. Kritik pribadi dari penulis tidak tepat. Wasit harus mengungkapkan pandangan mereka dengan jelas dengan argumen pendukung.

Pengungkapan dan Konflik Kepentingan

Informasi atau ide istimewa yang diperoleh melalui peer review harus dijaga kerahasiaannya dan tidak digunakan untuk keuntungan pribadi. Reviewer tidak boleh mempertimbangkan manuskrip di mana mereka memiliki konflik kepentingan yang dihasilkan dari persaingan, kolaboratif, atau hubungan atau hubungan lain dengan salah satu penulis, perusahaan, atau lembaga yang terkait dengan makalah.

Tanggung Jawab Prinsip Penulis

Standar Pelaporan

Penulis harus menyajikan laporan akurat tentang pekerjaan yang dilakukan serta diskusi obyektif tentang signifikansinya. Data yang mendasari harus diwakili secara akurat di koran. Sebuah makalah harus memuat detail dan referensi yang cukup untuk memungkinkan orang lain mereplikasi pekerjaan. Pernyataan yang curang atau dengan sengaja tidak akurat merupakan perilaku yang tidak etis dan tidak dapat diterima.

Plagiarisme dan Pengakuan Sumber

Penulis akan mengutip secara tepat atau mengutip karya dan / atau kata-kata orang lain. Publikasi yang telah berpengaruh dalam menentukan sifat pekerjaan yang dilaporkan juga harus dikutip.

Publikasi Ganda, Redundan atau Konkuren

Secara umum, makalah yang menggambarkan pada dasarnya penelitian yang sama tidak boleh dipublikasikan di lebih dari satu jurnal. Mengajukan kertas yang sama ke lebih dari satu jurnal penerbitan merupakan perilaku yang tidak etis dan tidak dapat diterima.

Manuskrip yang telah diterbitkan sebagai materi yang dilindungi hak cipta di tempat lain tidak dapat diserahkan. Selain itu, manuskrip yang ditinjau oleh jurnal tidak boleh dikirim ulang ke publikasi berhak cipta. Namun, dengan mengirimkan naskah, penulis (s) mempertahankan hak atas materi yang dipublikasikan. Dalam hal publikasi mereka mengizinkan penggunaan karya mereka di bawah lisensi Attribution-ShareAlike 4.0 International (CC BY-SA 4.0) https://creativecommons.org/licenses/by-sa/4.0/ yang memungkinkan orang lain untuk menyalin, mendistribusikan dan mengirimkan pekerjaan serta untuk beradaptasi pekerjaan dan memanfaatkannya secara komersial.

Karangan kepenulisan Karangan harus dibatasi bagi mereka yang telah memberikan kontribusi signifikan pada konsepsi, desain, pelaksanaan, atau interpretasi dari penelitian yang dilaporkan. Semua orang yang telah membuat kontribusi signifikan harus terdaftar sebagai rekan penulis. Penulis yang sesuai memastikan bahwa semua penulis bersama yang berkontribusi dan tidak ada orang yang tidak terlibat dimasukkan dalam daftar penulis. Penulis yang sesuai juga akan memverifikasi bahwa semua rekan penulis telah menyetujui versi akhir dari makalah tersebut dan telah menyetujui pengajuannya untuk publikasi.

Pengungkapan dan Konflik Kepentingan

Semua penulis harus memasukkan pernyataan yang mengungkapkan setiap konflik keuangan atau konflik substantif lainnya yang mungkin ditafsirkan untuk mempengaruhi hasil atau interpretasi naskah mereka. Semua sumber dukungan keuangan untuk proyek harus diungkapkan.

Kesalahan Mendasar dalam Karya yang Diterbitkan

Ketika seorang penulis menemukan kesalahan atau ketidaktepatan yang signifikan dalam karyanya yang diterbitkan, adalah kewajiban penulis untuk segera memberi tahu editor jurnal atau penerbit dan untuk bekerja sama dengan editor untuk menarik kembali atau memperbaiki kertas dalam bentuk erratum.

Authorship Criteria

Authorship Criteria

Measurement: Journal of Accounting

Authorship is granted to individuals who have made substantial contributions to the research, participated in drafting or critically revising the manuscript, approved the final version, and agreed to be accountable for the integrity of the work.

The corresponding author is responsible for ensuring that all authors have approved the manuscript and agreed to its submission. The order of authors should be determined collectively based on their contributions.

Individuals who do not meet the authorship criteria may be acknowledged as contributors. Honorary, guest, and ghost authorship are not permitted. Any changes to authorship must be approved by all affected authors.

Plagiarism Policy: All manuscripts must be original and will be screened for plagiarism. The similarity index must not exceed 20%, excluding references, quotations, and commonly used phrases where applicable. Manuscripts exceeding this threshold may be returned for revision or rejected, subject to editorial assessment.

Artificial Intelligence (AI) Policy: AI tools cannot be listed as authors. Authors remain responsible for the accuracy, originality, and integrity of all manuscript content, including content prepared with AI assistance. The AI-generated content percentage should not exceed 20%, where reliable detection tools are available. Authors must disclose the use of AI tools in manuscript preparation. AI detection results will be considered alongside editorial judgment and will not be the sole basis for rejection.

Manuscript Type

Manuscript Types

Measurement: Journal of Accounting accepts the following types of manuscripts:

Research Articles: Original empirical or analytical studies in accounting, finance, taxation, auditing, Islamic accounting, government accounting, and related economic fields.

Review Articles: Critical reviews of existing literature that provide comprehensive insights, identify research gaps, and suggest directions for future research in accounting and related fields.

All manuscripts must be original, relevant to the journal's scope, and prepared in accordance with the journal's author guidelines. Manuscripts may be submitted in Indonesian or English.

Publication Schedule

Publication Schedule

Measurement: Journal of Accounting is published biannually, with two issues per year:

Issue 1: June

Issue 2: December

The journal publishes peer-reviewed research articles and review articles in accounting and related fields. Manuscripts are accepted through the online submission system throughout the year, subject to the journal's editorial policies and publication schedule.

All submitted manuscripts undergo an editorial screening and a double-blind peer-review process before publication. The publication of each article is subject to the editorial decision and completion of the review and revision process.

Electronic Filing

Electronic Filing

Measurement: Journal of Accounting uses an online submission system to manage manuscript submissions and the editorial review process.

Authors are required to register and log in to the journal's Open Journal Systems (OJS) platform to submit their manuscripts and track the status of their submissions.

All manuscripts must comply with the journal's author guidelines and submission requirements. Authors are responsible for ensuring that their submissions are complete, original, and properly formatted.

Online Submission Portal: https://www.journal.unrika.ac.id/index.php/measurement/user

License

License

Measurement: Journal of Accounting is an open-access journal. Authors retain the copyright of their published articles and grant the journal the right of first publication.

Articles are licensed under the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits others to share, copy, redistribute, adapt, and distribute the published work for any purpose, including commercial purposes, provided that appropriate credit is given to the original author(s), the source of publication, and the license.

Authors are responsible for ensuring that their manuscripts are original and that any third-party materials used in their work have been properly acknowledged and authorized where necessary.

Allegation of research misconduct

Allegation of Research Misconduct

Measurement: Journal of Accounting takes all allegations of research and publication misconduct seriously, both before and after publication. The journal is committed to maintaining research integrity, transparency, and ethical publishing practices.

Research misconduct includes, but is not limited to, plagiarism, data fabrication or falsification, duplicate publication, inappropriate authorship, citation manipulation, and manipulation of the peer-review process.

All allegations will be assessed fairly, objectively, and confidentially. The Editor-in-Chief will conduct an initial assessment and may request explanations, supporting documents, or original research data from the authors. The individuals concerned will be given an appropriate opportunity to respond.

When necessary, the journal may consult relevant experts, contact the authors' affiliated institutions, or refer the case to the appropriate authorities in accordance with the Committee on Publication Ethics (COPE) guidelines.

If misconduct is confirmed, the journal may take appropriate action, including rejecting the manuscript, publishing a correction or retraction, issuing an expression of concern, or taking other measures consistent with publication ethics standards.

Measurement: Journal of Accounting is committed to protecting the integrity of the scholarly record and ensuring that all allegations are handled responsibly and in accordance with established publication ethics principles.

Post-Publication Discussion,Correction and Retraction and Review Process Policy

Post-Publication Discussion, Correction and Retraction, and Review Process Policy

1. Post-Publication Discussion

Measurement: Journal of Accounting encourages constructive, evidence-based discussion of published articles to promote academic dialogue and improve the quality of scholarly research.

Readers and researchers may submit comments, critiques, or concerns regarding published articles to the editorial office at measurement@journal.unrika.ac.id. Submissions should clearly identify the article concerned, explain the issues raised, and provide supporting evidence where applicable.

The editorial team will evaluate each submission for relevance, accuracy, and scholarly merit. Authors of the original article may be invited to respond. If necessary, the journal may publish the discussion and response to facilitate scientific exchange while maintaining fairness, transparency, and professional integrity.

2. Correction and Retraction Policy

Measurement: Journal of Accounting is committed to maintaining the accuracy and integrity of the scholarly record. Corrections or retractions may be issued when significant errors or ethical concerns are identified in a published article.

Corrections: A correction may be published when an error affects the accuracy or clarity of an article but does not invalidate its main findings or conclusions. The correction notice will describe the error and be linked to the original article.

Retractions: An article may be retracted when there is clear evidence that its findings are unreliable due to major errors, data fabrication or falsification, plagiarism, duplicate publication, serious ethical violations, or other forms of publication misconduct.

Expression of Concern: When serious concerns have been raised but an investigation remains inconclusive, the journal may publish an expression of concern to inform readers while further clarification is sought.

All cases will be assessed fairly and confidentially. Authors will be given an opportunity to respond, and relevant institutions or experts may be consulted when necessary. Editorial decisions will be guided by the principles and recommendations of the Committee on Publication Ethics (COPE).

Correction and retraction notices will clearly explain the reasons for the action and provide a link to the original publication. Articles will not be silently altered or removed from the scholarly record, except where removal is required under exceptional legal or ethical circumstances.

3. Review Process Policy

Measurement: Journal of Accounting applies a double-blind peer-review process to ensure the quality, originality, relevance, and academic integrity of submitted manuscripts.

The review process consists of the following stages:

Initial Editorial Screening: The editor checks the manuscript's relevance to the journal's scope, compliance with author guidelines, originality, and basic publication ethics requirements. Manuscripts that do not meet these requirements may be rejected before peer review.

Peer Review: Manuscripts that pass the initial screening are evaluated by qualified reviewers with relevant expertise. The identities of authors and reviewers are kept confidential during the review process.

Editorial Decision: Based on reviewers' recommendations and the editor's independent assessment, the manuscript may be accepted, returned for revision, or rejected.

Revision: Authors may be required to revise their manuscripts in response to reviewers' comments. Revised manuscripts may be returned to reviewers for further evaluation when necessary.

Final Decision and Publication: The editorial board makes the final decision on acceptance. Accepted manuscripts proceed to editing, formatting, and publication according to the journal's editorial schedule.

Reviewers are expected to evaluate manuscripts objectively, maintain confidentiality, disclose potential conflicts of interest, and provide constructive feedback. Authors are expected to respond to reviewers' comments professionally and revise their manuscripts accurately.

The journal does not guarantee acceptance or a fixed review duration. All editorial decisions are based on scholarly quality, relevance, ethical compliance, and the results of the review process.

Ownership and Management Information

Ownership and Management Information

Ownership

Measurement: Journal of Accounting is an academic journal owned and published by the Accounting Study Program, Faculty of Economics and Business, Universitas Riau Kepulauan, Batam, Indonesia.

The journal publishes scholarly articles in accounting and related fields, including financial accounting, taxation, auditing, Islamic accounting, and government accounting.

Management

The journal is managed by an editorial team under the responsibility of the Accounting Study Program, Faculty of Economics and Business, Universitas Riau Kepulauan. The editorial team is responsible for managing manuscript submissions, coordinating the peer-review process, making editorial decisions, and ensuring compliance with publication ethics and academic quality standards.

Editorial decisions are based on the quality, originality, relevance, and reviewers' recommendations for each manuscript. The journal is committed to maintaining editorial independence, transparency, and integrity in scholarly publishing.

Publisher Information

Publisher: Accounting Study Program, Faculty of Economics and Business, Universitas Riau Kepulauan

Address: Jl. Batuaji Baru No. 99, Batam, Indonesia

Email: measurement@journal.unrika.ac.id

Website: https://www.journal.unrika.ac.id/index.php/measurement/index

Office:

Department of Accounting Studies, Faculty of Economi and Bussines, Universitas Riau Kepulauan

unit F

Jl. Pahlawan No. 99, Bukit Tempayan, Batu Aji, Kota Batam

Contact: (0778) 39275

e-mail: measurement@journal.unrika.ac.id

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