The Journal of Accounting, Audit, and Taxation in Indonesia (JAAPI) is a journal managed by the Accounting Program of the Faculty of Economics and Business at UMN Al Washliyah. It serves as a platform for information and exchange of scientific articles among faculty members, students, practitioners, and research observers. The JAAPI editorial team welcomes empirical research and theoretical studies related to all fields of accounting research that have not been previously published.

Our ethical statement is based on COPE's Best Practice Guidelines.

Publication Decision

The editor is responsible for deciding which articles to publish in the journal. The editor may be guided by the journal's editorial board policies and is bound by applicable legal requirements regarding defamation, copyright infringement, and plagiarism. The editor may consult other reviewers in making this decision.

Fair Play

The editor evaluates manuscripts based on their intellectual content without regard to race, gender, sexual orientation, religious belief, ethnic origin, nationality, or political views of the authors.

Confidentiality

The editor and editorial staff must not disclose any information about submitted manuscripts to anyone other than the corresponding author, reviewers, potential reviewers, other editorial advisors, and the publisher, as deemed necessary.

Disclosure and Conflict of Interest

Unpublished materials disclosed in a submitted manuscript must not be used in the editor's own research without the written consent of the author.

Reporting Standards

Authors of original research reports must present an accurate account of the work performed and an objective discussion of its significance. The underlying data must be accurately represented in the paper. A paper should contain sufficient detail and references to enable others to replicate the work. Fraudulent or knowingly inaccurate statements constitute unethical behavior and are unacceptable.

Originality and Plagiarism

Authors must ensure that they have written entirely original works, and if the authors have used the work and/or words of others, this must be appropriately cited or quoted.

Duplicate or Concurrent Publication

An author should not generally 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 behavior 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 work reported.

Authorship

Authorship should be limited to those who have made a significant contribution to the conception, design, execution, or interpretation of the study reported. All those who have made significant contributions should be listed as co-author