Journal Policy

Focus and Scope

WSAF (West Science Accounting and Finance) aims to significantly contribute to the advancement of accounting and finance, positively impacting the welfare of people worldwide. West Science Accounting and Finance welcome pioneering contributions to Accounting, Good Corporate Governance, Behavioral Accounting, Auditing, Financial Performance, Public Sector Overview, Information Systems, and Internal Control Systems in Institutions. This Journal specializes in Accounting and Finance research and is intended to communicate original research and current issues. West Science Accounting and Finance invite manuscripts in the fields of:

  • Development of accounting concepts
  • regulations and policies in institutions
  • Contemporary issues and challenges of auditing and governance in institutions
  • Accounting behavior
  • Measurement of financial and non-financial performance in institutions
  • Sector overview public
  • information systems and internal control in institutions.

Section Policies

Author Guidelines

  1. Topic and Scope: West Science Accounting and Finance accepts research articles, review articles, and opinion articles in the field of Accounting and Finance.
  2. Writing Format: Articles submitted must be written in English with the following conditions:
    • Research articles must consist of an abstract, introduction, theoretical framework, research methods, research results, discussion, conclusions, and bibliography.
    • The review article must consist of an abstract, introduction, description of the literature review, analysis, and conclusions, as well as a bibliography.
    • Opinion articles must consist of an abstract, introduction, description of issues, analysis, and conclusions, as well as a bibliography.
    • Articles must be written in Palatino Linotype 10 font, single spacing, 2.5 cm left and right margins, and 3 cm top and bottom margins.
    • The title page must include the title of the article, author's name, affiliation, author's email address, and an abstract of up to 250 words.
    • Figures and tables must be numbered and titled, and accompanied by appropriate sources or information.
    • The bibliography must be prepared according to the Institute of Electrical and Electronics Engineers (IEEE) format.

Peer Review Process

All manuscripts are reviewed by a single-blind reviewer consisting of editors and members of the Editorial Board or reviewers who have been determined by the Editor in Chief who have met the standards. There are at least a maximum of 2 reviewers in each manuscript.

Authors need to ensure that their manuscripts are prepared in a way that does not give away their identity by separating the title page and the body of the manuscript.

The article review process usually takes an average of 1-2 weeks. This review period depends on the duration of the editor and reviewer in reviewing the manuscript.

Publication Frequency

The West Science Accounting and Finance Journal has a regular and periodical publication schedule. The publication frequency of this journal is three times a year, namely in March, July and November.

Open Access Policy

All content published by Jurnal is publicly available for free at no cost to its users or institutions. WSAF and the authors agree to provide all users worldwide with access to and download all content and text of articles published by this Journal freely. All users are also offered to make small amounts of hard copies for personal use.

All articles published by WSAF are freely downloadable in digital format to increase research interest and break barriers for researchers nationally and internationally, especially those with limited access to paid journals and other publications. Our basic principle is that open access will also help authors achieve high openness with their research.

This Journal (e-ISSN: Pending publication) is licensed under a Creative Commons Attribution 4.0 International License.

Archiving

This journal utilizes the PKP Preservation Network (PKP PN) LOCKSS program, and CLOCKSS 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.

Manuscript Submission and Publishing

Submission and Publication of Manuscripts

  • Submit Article

Articles must be written in full Ms. Word format along with Images, illustrations, and Charts included in the Article file. Send article manuscripts directly to the OJS system that the journal manager has provided. WSAF will automatically REJECT the manuscript if it is sent via email or hard copy.

  • Manuscript Publishing

The Editorial Board determines the appropriate manuscript after obtaining recommendations from peer reviewers.

  • The manuscript's revision is the author's responsibility, and the non-conforming manuscript will be returned by the corresponding author, who corresponds to the corresponding author registered in the system.

Publication Ethics

  • ETHICAL POLICY FOR AUTHORS

The author is responsible for ensuring that every manuscript submitted to the WSAF includes: guaranteed originality, recognized assistance from co-authors and editors, necessary citations, and is entirely free from plagiarism. The author must understand that plagiarism occurs in various forms, including improper paraphrasing, which can lead to misinterpretation of the source. In addition, authors should be careful when deliberately publishing information that may harm the person mentioned in their academic work. This information cannot be made public without the written and express permission of the persons associated.

The WSAF uses a stringent code of conduct on how to disseminate knowledge. It is always with a deep editorial awareness that all published manuscripts must meet highly qualified academic standards to protect the integrity of the Journal and the author. In addition, as part of a worldwide network of open journals, WSAF is also committed to providing free editions with high-quality publications by the rules of writing scientific papers.

  • ETHICAL POLICY FOR EDITORS

EDITOR In CHIEF determines which articles should or should not be published. Before this publication stage, the Editor in Chief should also be responsible for deciding which submissions to the WSAF should be sent to the reviewer for further assessment and which other submissions should be rejected for not meeting the standards of the draft manuscript.

EDITORS must be accountable and responsible for everything published in WSAF. To ensure that editors can achieve all ethical standards, they must operate under the standards of a single-blind review process to ensure the quality of the manuscript and decide whether the manuscript will be accepted or rejected solely based on its originality, quality, and prospects, for the dissemination of knowledge to readers. Editors are prohibited from implementing discriminatory policies by prioritizing or discouraging specific authors based on religion, creed, ethnicity, gender, sexual orientation, or personal background.

All editorial board members are responsible for protecting the confidentiality of all authors. They may not disclose all unpublished manuscripts to third parties without the author's explicit consent.

Ethics policies may also require Editors to double-review manuscripts before making a decision. Editors are often asked to communicate with reviewers and writers to clarify and enrich the substance of the manuscript. This communication will not diminish the editor's authority to accept or reject the manuscript.

 

ETHICAL POLICY FOR REVIEWERS

All reviewers should be aware that they are only mandated to review the substance, not the manuscript's layout or the language's spelling. The copy editor will resolve the format, while spelling and grammar errors will be checked by the copy editor or language corrector.

All reviewers cannot disclose the confidentiality of author information. They are also restricted from disclosing the confidentiality of rejected manuscripts to third parties without the author's explicit consent. They can still explain the review standards and the reasons for the rejection or acceptance of specific submissions anonymously to third parties.

All reviewers may reject an offer from the editorial office to review the manuscript if they think there will be a potential conflict of interest between the reviewer and the author. They may also decline an offer to review a manuscript if they believe their review work will not help the author enrich the manuscript's substance.

Treatment for Authors

Editors always evaluate manuscripts for their intellectual content regardless of the author's race, gender, sexual orientation, religious beliefs, ethnic origin, nationality, or political philosophy.

Concealment

Any editors and editorial staff must not disclose any information about the submitted manuscript to anyone other than the appropriate author, reviewer, prospective reviewer, other editorial advisors, and publishers, as appropriate.

Disclosure and conflict of interest

Unpublished material disclosed in submitted manuscripts may not be used in the editor's own research without the author's written consent.

Duties of the Reviewer

Contribution to Editorial Decisions

Peer review assists editors in making editorial decisions and, through the editorial communication with authors, can also assist authors in improving papers.

Speed

Any selected reviewer who feels ineligible to review the research reported in a manuscript or learns its quick review is impossible should notify the editor and resign from the review process.

Concealment

Any manuscript accepted for review should be treated as a confidential document. They may not be shown or discussed with others except as permitted by the editor.

Standards of Objectivity

The review should be conducted objectively. Personal criticism of the author is inappropriate. The editorial team should express their views clearly with supporting arguments.

Source Recognition

The reviewer must identify relevant published works that the author has not cited. Any statement that an observation, derivation, or argument has been previously reported must be accompanied by an appropriate citation. Reviewers should also seek the attention of editors if there are substantial similarities or overlaps between the manuscript under consideration and other published papers they know personally.

Disclosure and Conflict of Interest

Preferential information or ideas obtained through peer review must be confidential and not used for personal gain. Reviewers should not consider manuscripts with a conflict of interest resulting from competition, cooperation, or other relationships or relationships with any author, company, or institution associated with the paper.

Author's Duties

Reporting standards

The author of the original research report should present accurate information on the work done and an objective discussion of its significance. The underlying data must be accurately presented in the newspaper. The manuscript must contain sufficient details and references to allow others to replicate the work. Cheating or deliberately inaccurate statements constitute unethical and unacceptable behavior.

Data Access and Retention

The author is requested to provide raw data for the paper for editorial review and must be prepared to provide public access to such data (consistent with the ALPSP-STM Statement on Data and Databases), if possible, and in any case, should be prepared to retain such data for a reasonable time after publication.

Originality and Plagiarism

Authors must ensure they have written a wholly original work; if the author has used someone else's work and words, it has been cited appropriately.

Multiple, Redundant, or Concurrent Publication

An author should not generally publish manuscripts describing the same research in multiple journals or significant publications. Submitting the same manuscript to more than one Journal simultaneously is unethical and unacceptable publishing behavior.

Source Recognition

Proper recognition of the work of others should always be given. The author must cite publications that are influential in determining the nature of the reported work.

Paper Writing

Authorship should be limited to those who have contributed significantly to the conception, design, implementation, or interpretation of the reported study. All those who have made significant contributions should be listed as co-authors. Where others have participated in a particular substantive aspect of the research project, they must be recognized or listed as contributors. Correspondence authors shall ensure that all appropriate co-authors and no inappropriate co-authors are included in the paper and that all co-authors have seen and approved the final version of the article and its submission for publication.

Dangers and Subjects of Man or Animal

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

Disclosure and Conflict of Interest

All authors must disclose in their manuscripts any other financial or substantive conflicts of interest that may be construed to affect the outcome or interpretation of their manuscripts. All sources of financial support for the project must be disclosed.

Fundamental errors in published works

When an author finds significant errors or inaccuracies in his published work, the author must promptly notify the editor of the Journal or publisher and cooperate with the editor to retract or correct the paper.

Article Processing Charge

Article Shipping and processing costs: IDR 300.000

Authors are free of publication fees for each manuscript published in the Journal. WSAF also accepts fast-track services at an affordable cost as well.For further information, you can contact the administration.

Plagiarism Check

PPlagiarism checks aim to preserve the quality of originality and novelty. Every article submitted to the West Science Accounting and Finance Journal will be checked for plagiarism using Turnitin or plagrim detector before publication, with a maximum number of originality reports of 20%.

Manuscript Language

The West Science Accounting and Finance Journal only accepts manuscripts in English.

West Science Accounting and Finance, licensed under Lisensi Internasional Creative Commons Attribution-Share Alike 4.0 International (CC BY-SA 4.0).

By submitting articles to West Science Accounting and Finance, the authors guarantee that the articles submitted are their original work and do not violate copyright or other intellectual property rights and agree to the following terms:

  1. The authors retain full copyright to their articles and grant West Science Accounting and Finance exclusive permission to publish and distribute them freely and publicly on the journal's website.
  2. The authors are responsible for the legitimacy of the content conveyed in their articles and are not responsible for any actions taken by readers as a result of reading the articles.
  3. The formal legal aspect of journal publication accessibility refers to Creative Commons Attribution-Share Alike 4.0 International (CC BY-SA 4.0).