About the Journal

APSSAI Accounting Review (ApAR) is a peer-reviewed journal published by APSSAI (Asosiasi Program Studi S2 Akuntansi Indonesia) in collaboration with Magister Akuntansi Universitas Tanjungpura.

ApAR promotes understanding of accounting and finance-related matters through research, encouraging innovative and various approaches (quantitative, qualitative, and mixed methods) that have not been offered for publication elsewhere. ApAR focuses on the issue related accounting and finance that are relevant for the development of theory and practices in Indonesia in particular.

Covering various fields of accounting and finance, ApAR publishes research papers, viewpoints, conceptual papers, case studies, literature reviews, and general reviews that address significant issues focusing on Indonesia.

Coverage includes but not limited to:

• Financial accounting
• Managerial accounting
• Public sector accounting
• Islamic accounting
• Auditing
• Taxation
• Accounting information systems
• Social and environmental accounting
• Accounting education

Perspectives or viewpoints arising from national phenomena, a private or public sector information need, or a market-perspective or social and environmental perspective are greatly welcomed. Manuscripts that present viewpoints should address issues of wide interest among Indonesian accounting scholars.

Determination of the article published in the ApAR is carried out through double-blind peer-review by considering two main aspects: relevance and contribution of articles on the accounting and finance theory and practical development. The double-blind peer-review process is adopted to ensure that the manuscript selection is carried out fairly. Editors and reviewers would provide constructive feedback on the manuscript evaluation results to the author(s). The detailed review process is explained as the following:

1. The submission is only processed online via ApAR's OJS.
2. All submitted manuscripts are read by ApAR Editor in Chief initially for desk evaluation (Points 2 and 3). In this stage, the submitted manuscript would be checked to whether it complies with ApAR author guidelines and template for submission, also whether the manuscript matches current ApAR's focus and scope. If appropriate, the next process would be carried out, and if not, we would reject the manuscript so that it could be submitted to another journal.
3. The submitted manuscript would be checked with similarity check software. If the similarity level is more than 40%, the manuscripts would be rejected promptly without substantive review (see ApAR plagiarism policy). The submitted manuscripts that passed this stage would be sent to a suitable editor.
4. The submitted manuscript would be reviewed by the assigned editor to find out whether it contributes sufficiently to the development of science and practice in accounting and investment. Manuscripts with insignificant novelty are rejected in this stage. While the manuscript that qualifies would be proceeded to the substantive review stage by peer reviewers.
5. Once the substantive review process is finished, the ApAR Editor in Chief then make a decision based on the assigned editor's and peer reviewers' recommendation with several decision possibilities as the following: (1) rejected = the manuscript is not considered for publication in ApAR due to several reasons such as the manuscript has no significant novelty and contribution, the manuscript has been prepared poorly, a very similar study was found, etc.; (2) accepted with major revision = the manuscript requires substantial revisions before publication. It might associate with the state of the art, novelty, significance of the study, methodology, etc. The editor would give four to 12 weeks to complete the revisions; (3) accepted with minor revision = the manuscript needs few revisions but not substantial prior to publication. Usually, it relates to ApAR author guidelines compliance. The editor would give one to four weeks to complete the revisions; (4) accepted without revision = the manuscript would be published without revisions. However, proofreading of the manuscript still would be conducted.
6. The submitted manuscript that is accepted with revisions (minor or major) would get comments (feedback) from the editor and peer reviewers and would be returned to the author(s) for revisions.
7. The author(s) is/are given a certain time to complete manuscript revisions following the manuscript's status, i.e. accepted with minor revision or accepted with major revision (refer to explanation about decision possibilities above). Extra time to complete the revisions should be asked to the ApAR Editor in Chief via email (arr.appsai@gmail.com). If the author(s) does/do not submit the revised manuscript until the due date and no notification is sent to the ApAR editor, the author(s) is/are deemed to resign. It is important to note that revisions submissions should be accompanied by Author(s) responses form.
8. The manuscript that has gone through final revisions and got acceptance would be published in the ApAR in the edition determined by the ApAR Editor in Chief. The author(s) might ask the Editor in Chief if he/she/they prefer(s) to publish his/her/their article in specific editions (volume and number). For this purpose, the author(s) must submit the request to the ApAR Editor in Chief via email (arr.appsai@gmail.com).

NOTES:

• The manuscript review process for desk evaluation (points 2 and 3) takes one-week maximum. The manuscript that passes this stage can be seen from its status in OJS that changes from "Awaiting Assignment" to "In Review". Meanwhile, substantive review usually takes four to eight weeks (point 4). The length of review time depends on the length of time the editor and peer reviewers in completing their works. If the author(s) does/do not get confirmation from the ApAR for a long time, the author(s) can confirm by email at arr.appsai@gmail.com. 
• The day to the publication of a manuscript in ApAR is around 85 days (almost three months). However, this time estimation might be changed due to certain circumstances.
• The manuscript comes from ApAR affiliated conference still has to follow this review process policy to ensure the manuscript's content quality.

ApAR publishes the new editions twice a year, namely April and October.

ApAR 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. Full-text access to scientific articles of the journal is presented on the official website in the Archives section.

This is in accordance with the BOAI definition of open access. The licensing policy is compatible with the overwhelming majority of open access and archiving policies.

ApAR is an open access journal, which means all its content is freely available without charge to the user or his/her institution. Users are allowed to read, download, copy, distribute, print, search, or link to the full texts of the articles, or use them for any other lawful purpose, without asking prior permission from the publisher or the author as long as they cite the source. The journal is licensed by Creative Commons Attribution 4.0 International License.

This journal charges the following author fees:

Article Submission: 0.00 (IDR)
Authors are not required to pay an Article Submission Fee as part of the submission process to contribute to review costs.

Article Publication: 0 (IDR)
Authors are not required to pay an Article Publication Fee.

ApAR has electronic backup and preservation of access to the content of its journals via PKP Preservation Network (PKP PN). This can be seen at Publisher Manifest.

PKP has developed the PKP Preservation Network (PKP PN) to digitally preserve OJS journals. The LOCKSS program offers decentralized and distributed preservation, seamless perpetual access, and preservation of the authentic original version of the content. The PKP PN ensures that journals that are not part of any other digital preservation service (such as CLOCKSS or Portico) can be preserved for long-term access. For additional details about the PKP PN, please kindly see the high-level overview (an early discussion document).