Editorial Policies

Focus and Scope

MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting in Indonesia and southeast asia. MAKSIMUM covered various of research approach, namely: quantitative, qualitative and mixed method. MAKSIMUM focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics:

  • International and financial accounting
  • Management and cost accounting;
  • Tax
  • Auditing
  • Accounting information systems
  • Accounting education
  • Environmental and social accounting
  • Accounting for non-profit organisations
  • Public sector accounting
  • Corporate governance
  • Finance
  • Ethical issues in accounting and financial reporting
  • Corporate finance
  • Investments
  • Banking

 

Section Policies

Articles

Checked Open Submissions Checked Indexed Checked Peer Reviewed
 

Peer Review Process

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.

 

Publication Frequency

Maksimum is published biannually (twice a year), the first issue in each year is published in March the second one is published in September. All published articles are available online (online). You can access the full-texts on http://jurnal.unimus.ac.id/index.php/MAX/index

 

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.

This journal is an open-access journal which means that all content is freely available without charge to users or / institutions (for online version only). Users or people are allowed to read, download, copy, distribute, print, search, or link to full-text articles in this journal without asking prior permission from the publisher or author. Hence, there is no subscription fee to access the online version of JAI articles. However, person or people who want to get JAI hardcopy should buy it by following a certain process (click here to order JAI hardcopy). 

 

 

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...

Jurnal ini menggunakan sistem LOCKSS untuk menciptakan sistem pengarsipan terdistribusi di antara perpustakaan yang berpartisipasi dan memungkinkan perpustakaan tersebut untuk membuat arsip permanen jurnal untuk tujuan pelestarian dan pemulihan.Lebih lanjut...

 

Article Processing Charge

MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang's publication process regarding certain costs, namely Article Processing Charge IDR 0.- 

 

Publication Ethics Statement

Our ethic statements are based on COPE’s Best Practice Guidelines for Journal Editors.

Hasil gambar untuk committee on publication ethics logo

Duties of Editors

Publication decisions
The editor is responsible for deciding which of the articles submitted to the journal should be published.
The editor 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 editor may confer with other editors or reviewers in making this decision.

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.

Manuscripts may be rejected by the editorial office if it is felt that the work was not carried out within an ethical framework. Inderscience Publishers adheres to the principles outlined by COPE – Committee on Publication Ethics. Authors who are concerned about the editorial process may refer to COPE.


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.


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.

Duties of Reviewers

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.

The jurnal review using double blind review. Both reviewers will reviewed the same manuscript and the decision will be announced after all of reviewers give the evaluation.

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.

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.

Standards of Objectivity
Reviews should be conducted objectively. Personal criticism of the author is inappropriate. Referees should express their views clearly with supporting arguments.

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.

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.

Duties of Authors

Reporting standards
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 behavior and are unacceptable.

Originality and Plagiarism
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.

It is basically author’s duty to only submit a manuscript that is free from plagiarism and academically malpractices. The editor, however, double checks each article before its publication. The first step is to check plagiarism against offline database developed by Jejak Research Centre and, secondly, against as much as possible online databases. Base on the online databases, the plagiarism percentage that allowed is no more than 20 percent.


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.

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.

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.

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.

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.

 

Anti-Plagiarism Policy

Papers submitted to MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang will be screened for plagiarism using Turnitin plagiarism detection tools. MAKSIMUM will immediately reject papers leading to plagiarism or self-plagiarism.

Before submitting articles to reviewers, those are first checked for similarity/plagiarism tool, by a member of the editorial team. The papers submitted to MAKSIMUM must have similarity level less than 20%.

Plagiarism is the exposing of another person’s thoughts or words as though they were your own, without without permission, credit, or acknowledgment, or because of failing to cite the sources properly. Plagiarism can take diverse forms, from literal copying to paraphrasing the work of another. In order to properly judge whether an author has plagiarized, we emphasize the following possible situations:

  • An author can literally copy another author’s work- by copying word by word, in whole or in part, without permission, acknowledge or citing the original source. This practice can be identified through comparing the original source and the manuscript/work who is suspected of plagiarism.
  • Substantial copying implies for an author to reproduce a substantial part of another author, without permission, acknowledge or citation. The substantial term can be understood both in terms of quality as quantity, being often used in the context of Intellectual property. Quality refers to the relative value of the copied text in proportion to the work as a whole.
  • Paraphrasing involves taking ideas, words or phrases from a source and crafting them into new sentences within the writing. This practice becomes unethical when the author does not properly cite or does not acknowledge the original work/author. This form of plagiarism is the more difficult form to be identified.

 

Withdrawal of Manuscripts

General Policy of Article Withdrawal

It is a general principle of scholarly communication that the editor of a journal is solely and independently responsible for deciding which articles submitted to the journal shall be published. In making this decision, the editor is guided by policies of the journal's editorial board and constrained by such legal requirements in force regarding libel, copyright infringement, and plagiarism. An outcome of this principle is the importance of the scholarly archive as a permanent, historic record of the transactions of scholarship. Articles that have been published shall remain extant, exact, and unaltered as far as is possible. However, very occasionally circumstances may arise where an article is published that must later be retracted or even removed. Such actions must not be undertaken lightly and can only occur under exceptional circumstances. In addition, Author(s) (and/or their institution) will be punished from any kind of article withdrawal in the form of article submission ban (temporary up to permanent ban)

This policy has been designed to address these concerns and to take into account current best practice in the scholarly and library communities.  As standards evolve and change, we will revisit this issue and welcome the input of scholarly and library communities. We believe these issues require international standards. All of the Article Withdrawal Policies in MAKSIMUM (including Withdrawal of Manuscripts, Article in Press, Article Retraction, Article Removal, and Article Replacement Policies) is adopted from Elsevier Article Withdrawal Policy.

Article Withdrawal by Author(s)
Author(s) are not allowed to withdraw an article that has been sent to MAKSIMUM because the withdrawal of the article wastes the resources, time, and effort that Editor and Peer-reviewers do in processing the article. If the author is still requesting the withdrawal of the article, the author will be punished in the form of ban on the submission of a manuscript for (maximum) 6 number (3 volume or 3 years) for the manuscript withdrawal in the review process. However, it is highly unethical to withdraw the manuscript that has been sent from a journal because another journal has accepted it.

The withdrawal of the article after the manuscript has been accepted for publication is extremely unethical. The author will be given a punishment in the form of being banned on the submission of a manuscript for (maximum) 20 numbers (10 Volume or 10 years). Withdrawal of the manuscript in this policy includes the submission of the article revisions that exceed the time limit specified by the Editor and does not immediately notify the Editor and/or revise the manuscript. If the author did not revise the manuscript until the deadline without any confirmations, the Author can be banned for (maximum) 12 number (6 volume or 6 years).

Authors who make more than one manuscripts withdrawal can be banned permanently. This banning may also be applied to the author’s institution. The MAKSIMUM Editorial Board can publicly announce through the MAKSIMUM page and/or provide information to other journal editors or other publishers when MAKSIMUM Editorial Board is performing the banning processes in these cases.

 

Journal Scientific Statement

The articles published in MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang are scientifically proved the following the ethics code of scientific publication. The ethics code itself upholds three values of ethics in publications, namely, (1) Neutrality (free from conflicts of interest in the management of publications); (2) Justice (giving the right of authorship to the beneficiary as the author); and (3) Honesty (free from duplication, fabrication, falsification and plagiarism) in the publication. The articles published also follow the certain procedures or orders, such as double blind review and revision process that consistent with the journal’s regular review, to ensure that the quality is maintained properly.

 

Indexing

MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang, with registered number e-ISSN: 2580-9482, ISSN: 2087-2836. Finally, accepted papers will be freely accessed in this website and the following abstracting & indexing databases:

 

Licensing Terms

Authors who publish with MAKSIMUM : Media Akuntansi Universitas Muhammadiyah Semarang agree to the following terms :

  1. Authors retain copyright and grant the MAKSIMUM : Media Akuntansi Universitas Muhammadiyah Semarang right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share (copy and redistribute the material in any medium or format) and adapt (remix, transform, and build upon the material) the work for any purpose, even commercially with an acknowledgement of the work's authorship and initial publication in MAKSIMUM : Media Akuntansi Universitas Muhammadiyah Semarang.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in MAKSIMUM : Media Akuntansi Universitas Muhammadiyah Semarang. 
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).

 

Pemesanan MAKSIMUM Cetak

Mulai Volume 11, MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang (MAKSIMUM, e-ISSN: 2580-9482, p-ISSN: 2087-2836) menyediakan edisi cetak dengan kualitas kertas glossy (CTS). MAKSIMUM terbit 2 nomor (edisi) pertahun. Harga tiap eksemplar MAKSIMUM adalah Rp. 130.000  (belum termasuk biaya pengiriman, per Maret 2021):

Jika Bapak/Ibu menghendaki versi jurnal cetak tersebut, silahkan melakukan pemesanan melalui email MAKSIMUM maksimum@unimus.ac.id atau WA (+62 85296710336), dengan menyampaikan informasi:
 
Nama lengkap:
Alamat pengiriman:
No. HP yang bisa dihubungi:
Nomor/edisi yang dikehendaki:  (mis: vol. 11, no. 1, tahun 2021)
Jumlah: 
 
Terima kasih.
 
Hormat kami,
Redaksi MAKSIMUM: Media Akuntansi Universitas muhammadiyah Semarang
 

 

About this Publishing System

OJS Editorial and Publishing Process

 

Review Guidelines

Guidelines for Reviewers
Responsibility of Peer Reviewer
Peer reviewer is responsible for critiquing by reading and evaluating manuscripts in the field of expertise, then giving constructive advice and honest feedback to the author of the article submitted. Peer reviewers, discuss the strengths and weaknesses of the article, how to increase the strength and quality of the paper, and evaluate the relevance and authenticity of the manuscript.

Before reviewing, please note the following:

  • Is the article requested to be reviewed in accordance with your expertise? If you receive a script that covers the topics that are not appropriate areas of your expertise, please notify the editor as soon as possible. Please recommend an alternative reviewer.
  • Do you have the time to review this paper? The review process must be completed within two weeks. If you agree and require a longer period, notify the editor as soon as possible, or suggest an alternative reviewer.
  • Is there any potential conflict of interest? Meanwhile, conflicts of interest will not disqualify you as a reviewer, disclose all conflicts of interest to the editor before reviewing. If you have any questions about potential conflicts of interest, do not hesitate to contact the editorial office.
Review Process
When reviewing the article, please consider the following:
  • Title: is it clearly illustrating the article?
  • Abstract: does it reflect the contents of the article?
  • Introduction: does it describe the accuracy of matters submitted by the author and clearly state the problem being considered? Typically, the introduction should summarize the context of the relevant research, and explain the findings of the research or other findings, if any, offered for discussion. This research should explain the experiments, hypotheses and methods.

Content of the Article
In order to determine the originality and suitability for the journal, are there any elements of plagiarism over 5% of this paper field? Quick literature search can use certain tools such as Scopus to see if there are similarities from other parts.

  • if the study had been previously done by other authors, it is still eligible for publication?
  • is the article is fairly new, fairly deep, and interesting to be published?
  • does it contribute to knowledge?
  • does the article adhere to the standards of the journal?
  • Scope - Is the article in line with the objectives and scope of the journal?

Method
Comprehensive and perfect:

  • does the author accurately describe how the data is collected?
  • is the theoretical basis or reference used appropriate for this study?
  • is the exposure design suitable for the answer to the question?
  • is there a decent enough information for you to imitate the research?
  • does the article identify following procedures?
  • are there any new methods? If there is a new method, does the author explain it in details?
  • is there any appropriate sampling?
  • have the tools and materials used been adequately explained? and
  • does the article exposure describe what type of data is recorded; right in describing the measurement?

Results:
This is where the author must explain the findings in his/her research. It should be clearly laid out and in a logical sequence. You will need to consider whether the appropriate analysis has been carried out; the use of statistical tools? If you have a better statistical tools to be used in this study, notify it, and the interpretation need not to be included in this section.

Discussion and Conclusion:

  • are the claims in this section is supported by the fair results and quite reasonable?
  • does the author compare the research results with other previous ones?
  • do the results of research written in the article contradict the previous theories?
  • does the conclusion explain how a better scientific research to be followed-up?

Tables and Pictures:
Is it suitable with the referred explanation by showing data which is easy to to interprete and understanable for the readers?

Writing Styles

  • Authors must be critical mostly to the literature systematic review of the issues, which is relevant to the field of study.
  • Reviews should be focused on a single topic.
  • All exposure should be in English and written in a god and coherent grammar.
  • Easy to understand
  • Interesting to read

Things that need to be considered:

  • Perspective, a unique perspective that describes experiences and situations related to issues in marketing management, finance management, strategic management, operation management, human resource management, e-business, knowledge management, management accounting, management control system, management information system, international business, business economics, business ethics and suistainable, and entrepreneurship.

Originality Research

  • The original data and testing, it must present data that offers a new approach to improve systems, processes, and precision of the tools which are used.
  • Research policy and observational analysis, it should clarify the feasibility, effectiveness, and implementation on the research results. It is not limited to the topic of marketing management, finance management, strategic management, operation management, human resource management, e-business, knowledge management, management accounting, management control system, management information system, international business, business economics, business ethics and suistainable, and entrepreneurship.
  • In Practice (case study), The paper should explain the situation regarding the future challenges in marketing management, finance management, strategic management, operation management, human resource management, e-business, knowledge management, management accounting, management control system, management information system, international business, business economics, business ethics and suistainable, and entrepreneurship, within its conclusions, and things which can be learned.

Reference

  • First Person (Interview)
  • Book Reviews
  • Insight Technology (Product Review)

Final Review

  • All results of the review submitted by reviewers are confidential
  • If you want to discuss the article with a colleague, kindly inform the editor
  • Do not contact the author directly.
  • Ethical issues:

- Plagiarism: if you suspect the article is mostly plagiarism from other authors, please let the editor knows the details
- Fraud: It is very difficult to detect a fraud catogory, but if you suspect the results in the article is not true, please inform the editor

Complete "The Review" by the due date to the editorial office. Your recommendation for the article will be considered when the editor makes a final decision and your honest feedback is highly appreciated.

When you write a comment, please show the part of the comment that is only intended for the editor and parts that can be returned to the author.

Please do not hesitate to contact the editorial office with any questions or problems that you may encounter