Editorial Policies

Focus and Scope

AL-MAL= Is Journal Accounting and Islamic Finance, The journal focused on primary studies at , Financial Accounting, Environmental Accounting, Social Accounting, Sharia Accounting, Zakat Accounting, Waqf Accounting, Islamic Finance, Accounting information system, Sharia Audit, Taxation, Corporate Social Responsibility, Islamic Capital Market and Halal Market.

 

Section Policies

Articles

Checked Open Submissions Checked Indexed Checked Peer Reviewed
 

Peer Review Process

Al-Mal:Jurnal Akuntansi dan Keuangan Islam maintains a stringent peer review procedure to guarantee the excellence and validity of its published research. This process is double-blind, ensuring anonymity for both authors and reviewers. Experts within the appropriate fields undertake the review, judging submissions on their scientific significance, innovation, and relevance to the journal's aims.


1. Preliminary Assessment: The editorial team initially examines each manuscript to verify if it aligns with the journal's focus and meets publication standards. Manuscripts failing to meet these criteria or showing more than 20% similarity to existing works are immediately rejected. The team also checks for proper formatting and citation style as per the author's guidelines. Non-compliant manuscripts are returned for correction and resubmission. Successfully vetted manuscripts proceed to the peer review stage.


2. Selection of Reviewers: The editorial board identifies at least two independent reviewers knowledgeable in the manuscript's subject area and experienced in the relevant research. Reviewers and authors remain unaware of each other's identity. The editorial board ensures reviewers are from different institutions than the authors, considering their scientific expertise and any potential conflicts of interest before extending an invitation to review. The goal is to appoint reviewers within four weeks.


3. Evaluation Process: Reviewers assess the manuscript's scientific rigor, originality, validity, and pertinence to the field, typically within two weeks. They offer detailed feedback for the authors to refine the manuscript, suggesting acceptance, revisions, or rejection.


4. Editorial Decision: The decision to accept, reject, or the editor-in-chief makes request revisions based on reviewer feedback and compliance with publication standards. If reviewer opinions vary significantly, an additional reviewer may be consulted. The editor's decision and anonymous reviewer comments are communicated to the authors. The goal is to issue the first decision within a month and to publish accepted manuscripts within 4 to 8 weeks of acceptance.


5. Revision Stage: Authors of manuscripts needing revisions must incorporate the suggested changes and submit the revised version, highlighting the alterations and including a letter addressing the feedback. Deadlines for revisions are two weeks for minor changes and four weeks for major changes. Manuscripts with major revisions are re-evaluated by the original reviewers to confirm the effectiveness of the revisions.


6. Final Steps to Publication: Accepted manuscripts must be submitted in their final form for copyediting and formatting before publication.


Through this rigorous peer review process, the Journal of Contemporary Rituals and Traditions ensures the publication of research that meets the highest standards of scholarly integrity and quality.

 

Publication Ethics

Al-Mal : Jurnal Akuntansi dan Keuangan Islam is committed to upholding the highest standards of publication ethics and takes all possible measures against any publication malpractices. The Editorial Board is responsible for, among others, preventing publication malpractice. Unethical behavior is unacceptable and the Al-Mal : Jurnal Akuntansi dan Keuangan Islam does not tolerate plagiarism in any form. Authors who submitted articles: affirm that manuscript contents are original. Furthermore, the authors’ submission also implies that the manuscript has not been published previously in any language, either fully or partly, and is not currently submitted for publication elsewhere. Editors, authors, and reviewers, within the Al-Mal : Jurnal Akuntansi dan Keuangan Islam, are to be fully committed to good publication practice and accept the responsibility for fulfilling the following duties and responsibilities, as set by the COPE Code of Conduct for Journal Editors. As part of the Core Practices, COPE has written guidelines on the http://publicationethics.org/resources/guidelines.

Duties of Authors

  1. Reporting Standars: 
    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.
  2. 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.
  3. Originality and Plagiaris: 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.
  4. 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.
  5. 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.
  6. 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.
  7. 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.
  8. 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.
  9. 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.

Duties of Editors

  1. 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.
  2. 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.
  3. 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.
  4. Publication Decisions: 
    The editor board journal are 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.
  5. Review of Manuscripts: 
    Editor must ensure that each manuscript is initially evaluated by the editor for originality. The editor should organize and use peer review fairly and wisely. Editors should explain their peer review processes in the information for authors and also indicate which parts of the journal are peer reviewed. Editor should use appropriate peer reviewers for papers that are considered for publication by selecting people with sufficient expertise and avoiding those with conflicts of interest.

Duties of Reviewers

  1. 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.
  2. 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
  3. Standards of Objectivity: 
    Reviews should be conducted objectively. Personal criticism of the author is inappropriate. Referees should express their views clearly with supporting arguments.
  4. 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.
  5. 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.
  6. 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.

 

Journal History

  • Al-Mal : Jurnal Akuntansi dan Keuangan Islam was first published in print in 2020.
  • in 2020, the Al-Mal : Jurnal Akuntansi dan Keuangan Islam volume 1 number 1 was published online.

  • The Al-Mal : Jurnal Jurnal Akuntansi dan Keuangan Islam start the double-blind peer-reviewed since Vol 1 No 1, January 2020.

 

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.

 

Peer Review Process

Every article that goes to the editor will be selected through a preliminary review by the Editorial Board. Articles that are considered eligible will be sent to reviewers and the next selection process using Double Blind Preview. Results of review articles will be returned to the author for revision. Every article that entry will be judged on aspects of science and methodology. The reviewer in collaboration with Al-Mal journal consists of experts in the fields of accounting and islamic finance. 

 

Publication Frequency

Al-Mal: Jurnal Akuntansi dan Keuangan published two times a year, in Jan s/d Jun and Jul s/d Des each

 

 

 

Article Processing Charges (APCs)

Al-Mal: journal does not charge any submission or publication fees, and no fees are incurred for article processing or for the review process.

Note:
Any translation or proofreading costs are paid by the author. Translation and proofreading services are provided by external parties.

 

Plagiarism Check

Plagiarism screening will be conducted by OJS Editorial Board using Grammarly Plagiarism Checker and CrossCheck plagiarism screening service powered by Turnitin.Com, For CrossCheck plagiarism screening service Klik This

 

Retraction

The articles published in Al-Mal: Jurnal Akuntansi dan Keuangan Islam will be considered to retract in the publication if:

  1. They have clear evidence that the findings are unreliable, either as a result of misconduct (e.g. data fabrication) or honest error (e.g. miscalculation or experimental error)
  2. the findings have previously been published elsewhere without proper crossreferencing, permission or justification (i.e. cases of redundant publication)
  3. it constitutes plagiarism
  4. it reports unethical research

The mechanism of retraction follows the Retraction Guidelines of Committee on Publication Ethics (COPE) which can be accessed at https://publicationethics.org/files/retraction%20guidelines.pdf

 

Revenue Sources

Al-Mal is an open-access journal, which is published in both the online and print versions. Source of income from institutional support (faculty). Source of income which is utilized in maintaining the administrative and the print cost. Also, a very non-significant part of revenue also comes from the subscription.

 

Guidelines for Advertising

  1. All advertisements should be approved by the publisher or editor.
  2. Advertisements are a separate section from content. Editors should not shape the content to accomodate advertising while advertisers and sponsors should not have advance knowledge of our editorial content.
  3. The advertisement in the publisher‘s journal is not a guarantee, nor an endorsement of the given product, service, company, or of the claims made in such advertising by the publisher, society, or editorial partner.
  4. Advertising is clearly distinguished from the editorial content.
  5. Advertisers have no control or influence over the results of searches a user may conduct on the publisher's journal.
  6. All advertisements should identify the advertiser by trademark or signature.
  7. The publisher is not responsible for any damages, including but not limited to actual, direct, incidental, or consquental damages, for errors in displaying an advertisement.
  8. Any use of publication trademarks or copyrighted material for link to and from the website must be approved, in advance, by the publisher. Any such unauthorized linking is prohibited.
  9. All advertisents must be nondiscriminatory in terms of sex, age, race, religion, marital status, or physical handicap, comply with all applicable laws and regulations.
  10. The publisher does not release personally identifiable data on the users of our websites.

 

Direct Marketing

In promoting the journal and the results of research, the journal conducts direct marketing activities, including solicitation of manuscripts that are conducted on behalf of the journal, appropriate, well-targeted, and unobtrusive. All information provided about the publisher or journal is expected to be truthful and not misleading for readers or authors.



 

Digital Preservation

Al-Mal: Journal Accounting and Islamic Finance strives for the constant availability of published articles and online accessibility. With this in mind,Al-Mal: Journal Accounting and Islamic Finance content is continually archived and preserved in the Internet Archive, please visit the journal membership in archive.org.

 

Journal History

  • Al-Mal : Jurnal Akuntansi dan Keuangan Islam was first published in print in 2020.
  • in 2020, the Al-Mal : Jurnal Akuntansi dan Keuangan Islam volume 1 number 1 was published online.
  • The Al-Mal : Jurnal Jurnal Akuntansi dan Keuangan Islam start the double-blind peer-reviewed since Vol 1 No 1, January 2020.

 

Screening for Plagiarism

Manuscript submitted to  Al-Mal: Journal Accounting and Islamic Finance will be screened using Turnitin similarity detection tool. Al-Mal: Journal Accounting and Islamic Finance will immediately reject papers leading to plagiarism or self-plagiarism.
 
Al-Mal: Journal Accounting and Islamic Finance wants to ensure that all authors are careful and comply with international standards for academic integrity, particularly on the issue of plagiarism.
 
Plagiarism occurs when an author takes ideas, information, or words from another source without proper credit to the source. Even when it occurs unintentionally, plagiarism is still a serious academic violation and unacceptable in international academic publications.
 
When the author learns specific information (a name, date, place, statistical number, or other detailed information) from a specific source, a citation is required. (This is only forgiven in cases of general knowledge, where the data is readily available in more than five sources or is common knowledge, e.g., the fact that Indonesia is the most populous Muslim country in the world.)
 
When the author takes an idea from another author, a citation is required even if the author then develops the idea further. This might be an idea about how to interpret the data, either what methodology to use or what conclusion to draw. It might be an idea about broad developments in a field or general information. Regardless of the idea, authors should cite their sources. In cases where the author develops the idea further, it is still necessary to cite the original source of the idea, and then in a subsequent sentence, the author can explain her or his more developed idea.
 
When the author takes words from another author, citation and quotation marks are required. Whenever four or more consecutive words are identical to a source that the author has read, the author must use quotation marks to denote the use of another author's original words; just a citation is no longer enough.
 
Al-Mal: Journal Accounting and Islamic Finance takes academic integrity very seriously, and the editors reserve the right to withdraw acceptance from a paper found to violate any of the standards set out above. For further information, potential authors can contact the editorial office at [email protected]

 

Withdrawal of Manuscript

The author is not allowed to withdraw submitted or published manuscripts (unless there are compelling reasons), because the withdrawal is a waste of valuable resources that editors and reviewers spent a great deal of time processing submitted manuscripts and works invested by the publisher.
 
If the author still requests withdrawal of his/her manuscript the author will be asked to submit an "Article withdrawal Form" signed by all authors (or) the corresponding author of the manuscript stating the reasons for manuscript withdrawal. Authors must not assume that their manuscript has been withdrawn until they have received appropriate notification to this effect from the editorial office. Please contact [email protected] for the "Article withdrawal Form".
 
However, it is unethical to withdraw a submitted or published manuscript from one journal if accepted by another journal.