Kebijakan Editorial

Fokus dan Ruang Lingkup

Jurnal Ilmiah ini mempublikasikan naskah hasil penelitian lapangan atau penelitian pustaka yang berkaitan dengan bidang ilmu manajemen dan akuntansi. Ruang lingkup publikasi antara lain:

Akuntansi Manajemen

Akuntansi Keperilakuan

Akuntansi Keuangan dan Biaya

Sistem Informasi Akuntansi

Sistem Informasi Manajemen

Sistem Pengendalian Manajemen

Audit Manajemen



Manajemen Sumber Daya Manusia, termasuk Perilaku Organisasi

Manajemen Keuangan

Manajemen Pemasaran

Manajemen Informasi

Manajemen Umum lainnya


Kebijakan Bagian

Jurnal Ilmiah

Centang Naskah Terbuka Centang Diindeks Centang Telah di-Peer review

Artikel Ilmiah

Centang Naskah Terbuka Centang Diindeks Centang Telah di-Peer review

Proses Peer Review

Setiap naskah yang akan diterbitkan harus mendapatkan persetujuan peer reviewer dalam waktu sesingkat-singkatnya dalam waktu yang telah ditetapkan 4 minggu agar sesegera mungkin diterbitkan


Frekuensi Penerbitan

Jurnal ini akan terbit setiap 6 bulan sekali, setahun 2 kali.


Kebijakan Akses Terbuka

Jurnal ini menyediakan open access yang pada prinsipnya menyajikan hasil atau laporan riset tersedia secara gratis untuk publik dan akan mensupport pertukaran pengetahuan global terbesar.



OJS sistem LOCKSS untuk membuat sistem pengarsipan terdistribusi diantara perpustakaan yang berpartisi dan mengizinkan perpustakaan itu untuk membuat arsip permanen jika tujuannya untuk preservasi dan restorasi. Lanjut...


Publication ethics Statement

Serat Acitya is a peer-reviewed journal published by    Faculty of Economics and Business, Universitas 17 Agustus 1945 Semarang. This journal is available in print and online and highly respects the publication ethic and avoids any type of plagiarism. This statement explains the ethical behavior of all parties involved in the act of publishing an article in this journal, including the author, the editor in chief, the editorial board, the peer-reviewers­­­­­ and the publisher (Faculty of Economics and Business, Universitas 17 Agustus 1945 Semarang). This statement is based on COPE’s Best Practice Guidelines for Journal Editors.

Ethical Guideline for Journal Publication. The publication of an article in a peer-reviewed journal of Serat Acitya is an essential building block in the development of a coherent and respected network of knowledge. It is a direct reflection of the quality of the work of the authors and the institutions that support them. Peer-reviewed articles support and embody the scientific method. It is therefore important to agree upon standards of expected ethical behavior for all parties involved in the act of publishing: the author, the journal editor, the peer reviewer, the publisher and the society.

Faculty of Economics and Business, Universitas 17 Agustus 1945 Semarang as publisher of Serat Acitya takes its duties of guardianship over all stages of publishing seriously and we recognize our ethical behavior and other responsibilities. We are committed to ensuring that advertising, reprint or other commercial revenue has no impact or influence on editorial decisions. In addition, Faculty of Economics and Business, Universitas 17 Agustus 1945 Semarang and Editorial Board will assist in communications with other journals and/or publishers where this is useful and necessary.

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

Fair play. The 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.

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.

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.

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 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 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.


Dr. Adi Ekopriyono, MSi


Serat Acitya (Management & Accountcy in Practice Journal)

Faculty of Economics and Business, Universitas 17 August 1945 Semarang.