Editorial Policies

Focus and Scope

The journal invites academics and researchers who do original research in the fields of economics, management, and accounting, including but not limited to:

Management Science
Financial management
Human Resource Management
International Business

Monetary Economics, Finance, and Banking
International Economics
Public Economics
Economic development
Regional Economy
Sharia Economic
Corporate Finance

Accounting Sciences
Taxation and Public Sector Accounting
Accounting information system
Financial Accounting
Management accounting
Behavioral accounting
Environtmental Accounting
Islamic Accounting


Section Policies


Checked Open Submissions Checked Indexed Checked Peer Reviewed


Checked Open Submissions Checked Indexed Checked Peer Reviewed


Checked Open Submissions Checked Indexed Checked Peer Reviewed


Checked Open Submissions Checked Indexed Checked Peer Reviewed


Checked Open Submissions Checked Indexed Checked Peer Reviewed

Peer Review Process

All manuscripts submitted to this journal must follow focus and scope, and author guidelines of this journal. The submitted manuscripts must address scientific merit or novelty appropriate to the focus and scope. All manuscripts must be free from plagiarism contents. All authors are suggested to use plagiarism detection software to do the similarity checking. Editors check the plagiarism detection of articles in this journal by using a Turnitin software.

The research article submitted to this journal will be peer-reviewed at least 2 (two) or more expert reviewers. The reviewers give scientific valuable comments improving the contents of the manuscript.

Final decision of articles acceptance will be made by Editors according to reviewers comments. Publication of accepted articles including the sequence of published articles will be made by Editor in Chief by considering sequence of accepted date and geographical distribution of authors as well as thematic issue.


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.


Publication Ethics

Our Publication Ethics are based on COPE’s Best Practice Guidelines for Journal Editors.

Duties of Authors

Reporting Standards: Authors should present an accurate account of the original research performed as well as an objective discussion of its significance. Researchers should present their results honestly and without fabrication, falsification or inappropriate data manipulation. A manuscript should contain sufficient detail and references to permit others to replicate the work. Fraudulent or knowingly inaccurate statements constitute unethical behavior and are unacceptable. Manuscripts should follow the submission guidelines of the journal.
Originality and Plagiarism: Authors must ensure that they have written entirely original work. The manuscript should not be submitted concurrently to more than one publication unless the editors have agreed to co-publication. Relevant previous work and publications, both by other researchers and the authors’ own, should be properly acknowledged and referenced. The primary literature should be cited where possible. Original wording taken directly from publications by other researchers should appear in quotation marks with the appropriate citations.
Multiple, Redundant, or Concurrent Publications: Author should not in general submit the same manuscript to more than one journal concurrently. It is also expected that the author will not publish redundant manuscripts or manuscripts describing same research in more than one journal. Submitting the same manuscript to more than one journal concurrently constitutes unethical publishing behavior and is unacceptable. Multiple publications arising from a single research project should be clearly identified as such and the primary publication should be referenced
Acknowledgement of Sources: Authors should acknowledge all sources of data used in the research and cite publications that have been influential in determining the nature of the reported work. Proper acknowledgment of the work of others must always be given.
Authorship of the Paper: The authorship of research publications should accurately reflect individuals’ contributions to the work and its reporting. Authorship should be limited to those who have made a significant contribution to conception, design, execution or interpretation of the reported study. Others who have made significant contribution must be listed as co-authors. In cases where major contributors are listed as authors while those who made less substantial, or purely technical, contributions to the research or to the publication are listed in an acknowledgement section. Authors also ensure that all the authors have seen and agreed to the submitted version of the manuscript and their inclusion of names as co-authors.
Disclosure and Conflicts of Interest: All authors should clearly 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: If the author discovers a significant error or inaccuracy in the submitted manuscript, then the author should promptly notify the journal editor or publisher and cooperate with the editor to retract or correct the paper.
Hazards and Human or Animal Subjects: The author should clearly identify in the manuscript if the work involves chemicals, procedures or equipment that have any unusual hazards inherent in their use.

Duties of Editor

Publication Decisions: Based on the review report of the editorial board, the editor can accept, reject, or request modifications to the manuscript. The validation of the work in question and its importance to researchers and readers must always drive such decisions. The editors 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 editors may confer with other editors or reviewers in making this decision. Editors have to take responsibility for everything they publish and should have procedures and policies in place to ensure the quality of the material they publish and maintain the integrity of the published record.
Review of Manuscripts: Editor must ensure that each manuscript is initially evaluated by the editor for originality. The editor should organize and use peer review fairly and wisely. Editors should explain their peer review processes in the information for authors and also indicate which parts of the journal are peer reviewed. Editor should use appropriate peer reviewers for papers that are considered for publication by selecting people with sufficient expertise and avoiding those with conflicts of interest.
Fair Play: The editor must ensure that each manuscript received by the journal is reviewed for its intellectual content without regard to sex, gender, race, religion, citizenship, etc. of the authors. An important part of the responsibility to make fair and unbiased decisions is the upholding of the principle of editorial independence and integrity. Editors are in a powerful position by making decisions on publications, which makes it very important that this process is as fair and unbiased as possible.
Confidentiality: The editor must ensure that information regarding manuscripts submitted by the authors is kept confidential. Editors should critically assess any potential breaches of data protection and patient confidentiality. This includes requiring properly informed consent for the actual research presented, consent for publication where applicable.
Disclosure and Conflicts of Interest: The editor of the Journal will not use unpublished materials disclosed in a submitted manuscript for his own research without written consent of the author. Editors should not be involved in decisions about papers in which they have a conflict of interest

Duties of Reviewers

Confidentiality: Information regarding manuscripts submitted by authors should be kept confidential and be treated as privileged information. They must not be shown to or discussed with others except as authorized by the editor.
Acknowledgement of Sources: Reviewers must ensure that authors have acknowledged all sources of data used in the research. 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. The reviewers should notify the journal immediately if they come across any irregularities, have concerns about ethical aspects of the work, are aware of substantial similarity between the manuscript and a concurrent submission to another journal or a published article, or suspect that misconduct may have occurred during either the research or the writing and submission of the manuscript; reviewers should, however, keep their concerns confidential and not personally investigate further unless the journal asks for further information or advice.
Standards of Objectivity: Review of submitted manuscripts must be done objectively and the reviewers should express their views clearly with supporting arguments. The reviewers should follow journals’ instructions on the specific feedback that is required of them and, unless there are good reasons not to. The reviewers should be constructive in their reviews and provide feedback that will help the authors to improve their manuscript. The reviewer should make clear which suggested additional investigations are essential to support claims made in the manuscript under consideration and which will just strengthen or extend the work
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. In the case of double-blind review, if they suspect the identity of the author(s) notify the journal if this knowledge raises any potential conflict of interest.
Promptness: The reviewers should respond in a reasonable time-frame. The reviewers only agree to review a manuscript if they are fairly confident they can return a review within the proposed or mutually agreed time-frame, informing the journal promptly if they require an extension. In the event that a reviewer feels it is not possible for him/her to complete review of manuscript within stipulated time then this information must be communicated to the editor, so that the manuscript could be sent to another reviewer.


Screening for Plagiarism

All manuscripts must be free from plagiarism contents. All authors are suggested to use plagiarism detection software to do the similarity checking. Editors check the plagiarism detection of articles in this journal by using a Turnitin software.


Author Fees

This journal charges the following author fees.

Article Publication: 300000.00 (IDR)
If this paper is accepted for publication, you will be asked to pay an Article Publication Fee to cover publications costs.


Review Guidelines

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 25% 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?


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?

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


Submission Guidelines

Authors must submit the manuscript via the online system through the Journal’s website. Before submitting, the author should:

a) Carefully read and follow the author guidelines;
b) Fill out the submission form and follow the manuscript template that we provide; (download)
c) Register as an author to start online submission; (click here)
d) Follow the five steps to submit your manuscript:
. Step 1). Starting submission: Submission checklist
. Step 2). Uploading your submission file
. Step 3). Entering submission metadata
. Step 4). Uploading supplementary file, including the four required document forms
e) Submission proses is done.
Any question on submitting the article, please contact us at jurnalakses@unwahas.ac.id or text us by WhatsApp or SMS +6285692330665.


Indexing and Abstracting

AKSES: Jurnal Ekonomi dan Bisnis has been indexed by the following service (click the link for the further information):
1.Google Scholar
4.BASE - Bielefeid Academic Search Engine
5.GARUDA – Garba Rujukan Digital


Reviewer Acknowledgement

The Editors would like to thank the following individuals who have reviewed the manuscript for AKSES: Jurnal Ekonomi dan Bisnis during the past year. Their generous contribution of time and experise would shape the quality of our journal. (the names are alphabetically listed by the first name).

Dr. Diana Aqmala, Scopus ID : 57202579699, Universitas Dian Nuswantoro, Indonesia

Darwanto Darwanto, SE, M.Si., M.Sy, Scopus ID: 57196213656, Universitas Diponegoro, Indonesia

Dr. Harjoni Desky, S.SosI.,M.Si, Scopus ID: 57210745795, Institut Agama Islam Negeri Malikussaleh, Indonesia

Khanifah Khanifah, SE., M.Si., Akt., CA, Scopus ID: 57210973325 Universitas Wahid Hasyim, Indonesia

M. Noor Ardiansah, SE., M.Si, Ak, Scopus ID: 57214099140, Politeknik Negeri Semarang, Indonesia

Dr Permata Wulandari, SE., M.Si, Scopus ID: 56597944500 Universitas Indonesia, Indonesia

Ratih Pratiwi, S.Pd., M.Si., MM, Scopus ID: 56674693000, Universitas Wahid Hasyim, Indonesia

Dr. Udin Udin, S.P., MM, Scopus ID: 57200685026 Universitas Muhammadiyah Yogyakarta, Indonesia

Suhita Whini Setyahuni, SE, M.Ak, Scopus ID: 57218584921 Universitas Dian Nuswantoro


Publication Frequencies

AKSES: Jurnal Ekonomi dan Bisnis published at first Vol. 1, No. 1,April 2006 . since first publish, the journal’s publication schedule in April and October.