Focus and Scope

Focus and Scope

AKTSAR focuses on the development of accounting scholarship and practices, particularly in the fields of Islamic accounting and related areas in Indonesia. The journal aims to publish scholarly articles that contribute to the advancement of accounting knowledge, research, and practices, with particular emphasis on Islamic perspectives.

The scope of AKTSAR includes, but is not limited to, the following areas:

1. Islamic Accounting, including conceptual, theoretical, and empirical studies on accounting from Islamic perspectives.
2. Public Sector Accounting, including public financial management, accountability, transparency, and governance.
3. Islamic Business and Management Accounting, including accounting practices, management control, and decision-making in Islamic business contexts.
4. Accounting for Islamic Financial Institutions, including accounting, financial reporting, governance, and accountability in Islamic banking and other Islamic financial institutions.
5. Zakat and Waqf Accounting, including accounting, reporting, accountability, and financial management of zakat, waqf, and other Islamic social finance institutions.
6. Islamic Capital Market Accounting, including accounting and financial reporting issues related to Islamic capital market instruments and activities.
7. Accounting Systems and Information Technology, including accounting information systems, digital accounting, and technological innovations in accounting, particularly in Islamic accounting contexts.
8. Good Corporate Governance and Corporate Accountability
9. Intellectual Capital and Corporate Social Responsibility in Islamic Business Contexts

AKTSAR welcomes original research articles, conceptual papers, and other scholarly contributions that align with the journal's focus and scope and provide meaningful contributions to the development of accounting knowledge and practice.

Section Policies

Articles

Open Submissions

Indexed

Peer Reviewed

Peer Review Process

Description of the peer review process

Upon submission, each paper is examined by the journal manager based on the formal requirements: length, structure, basic formatting, plagiarism etc. Then, the paper is analyzed by the Editor or the editorial team of the Journal. At this stage, we decide if the paper fits the focus and scope of the Journal. The editorial team pays attention to the academic value of the paper, its relevance, novelty and validity of the results and conclusions.

If the paper does not meet the abovementioned requirements or fails to fit the focus and scope of the Journal, the editorial team may reject the paper without sending it for peer review. In that case, we inform the author about our decision in a timely manner, indicating the weak points of the paper and suggesting alternative platforms, if possible. Other cases for desk rejection may include typos, grammatical errors and poor punctuation; unclear writing; inconsistency and inaccuracy; unclear impact or novelty; the paper is currently under review at another journal; the paper lacks key elements such as the title, authors, affiliations, keywords, main part, references, some tables and figures; language is not sufficient; figures and tables are not clear enough to read; references are very old etc.

In case the paper satisfies all the requirements and standards, the Editor arranges it for peer review. The author receives confirmation that the paper is forwarded for peer review and gets to know the expected dates of the review. The standard peer review period of our Journal lasts 3-4 weeks (from the date when the paper reviewing begins to the final decision of the Editor about the paper acceptance or rejection). We believe that this is an optimal time frame for the reviewers to make a valid and substantial judgment on the paper and provide a proper review report. We have an extensive editorial board and a great team of external reviewers - experts in the field. Thus, our reviewers are not overwhelmed with tasks and have sufficient time to devote undivided attention to the paper in hand. The Editor selects reviewers with expertise in the field of the paper. Our peer review is "double blind peer reviewing", meaning that neither reviewers nor authors do not know the identity of each other. This helps us to exclude the conflict of interests and avoid any possible bias linked with the peer review process. Reviewers of our journal follow COPE Ethical Guidelines for Peer Reviewers.

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.

All content is freely available without charge to users or their institutions. Users are allowed to read, download, copy, distribute, print, search, or link to the full texts of articles in this journal without asking prior permission from the publisher or the author. This is in accordance with the Budapest Open Access Initiative.

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...

Aktsar: Jurnal Akuntansi Syariah

Aktsar: Jurnal Akuntansi Syariah is the national journal published by the Department of Islamic Accounting, Universitas Islam Negeri (UIN) Sunan Kudus. The journal will focus on providing quality research in the areas of Islamic accounting, management, and business in Indonesia. The goal of the journal is to cover topics that are to promote the development and extension of Islamic accounting, management, and business to provide a deep-understanding in its widest sense. Accordingly, papers that focus on emerging and interdisciplinary topics are encouraged. The journal is double-blind peer-reviewed and published twice a year in June and December.

AKTSAR particularly focuses on the main topics in the development of the sciences of Islamic accounting, management, and business areas. It covers Islamic accounting, public sector accounting, management and business in Islamic perspective, Islamic financial institution, Islamic microfinance, Zakah and Waqf accounting, Good corporate governance, Intellectual capital, Corporate social responsibility, Islamic capital market, Islamic accounting engineering.

Authors who want to submit their manuscript to the editorial office of AKTSAR should obey the writing guidelines. If the manuscript submitted is not appropriate with the guidelines or written in a different format, it will BE REJECTED by the editors before further reviewed. The editors will only accept the manuscripts which meet the assigned format.