Editorial Policies

Focus and Scope

RJABM (Research Journal of Accounting and Business Management)

P-ISSN          : 2580 - 3115

E-ISSN          : 2580 - 3131

DOI               : 10.31293

RJABM, particularly focuses on the main problems in the development of the sciences of accounting and business management. It covers the intellectual capital studies, financial studies, balanced score, human resource management, marketing management, economic, operational management, auditing, and any studies that cover sciences of accounting, economic and business management.

Please read these guidelines carefully.  Authors who want to submit their manuscript to the editorial office of RJABM (Research Journal of Accounting and Business Management), 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.

RJABM publishes journals twice in two terms: June and December Please submit your manuscript. Please Download the Template HERE.

The draft of Publication Ethics and Malpractice Statement can be downloaded at the Publication Ethics and Misconduct Statement Letter link or this following link for document format.



Section Policies


Checked Open Submissions Checked Indexed Checked Peer Reviewed

Peer Review Process

Peer Review Process

Each article that goes to the publication staff will be chosen by Editorial Team. After that, the articles will be sent to reviewers to be evaluated. After this, the article is sent back to the writers to amend. The procedures of these processes take a month for a maximum time. Peer reviewers that coordinated effort with RJABM are specialists in their field and involvement in the prestigious journal that was spread around the national and abroad.


Publication Frequency

RJABM is published twice a year in June and December. This journal contains articles of research, book review, conceptual studies, and scientific work in the areas of financial studies, marketing management, economics, operations, auditing, taxation and accounting, economics and business management studies.


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 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...


Publication Ethic

RJABM is published by Faculty of Economic and LPPM University of 17 Agustus 1945 Samarinda. Its scope include development of sciences of accounting and business management. The article format can be in the form of empirical research, scientific writing, or critical review of management and accounting disciplines. RJABM welcomes experts, academics, or anyone who is interested in publishing article in accounting and business management study.


Writing in the RJABM does not always reflect the opinion of the editor. This scientific code of ethics statement is a code of ethics statement for all parties involved in the process of publishing scientific journals, namely publishers, editors, reviewers, and authors.


The Code of Ethics for Scientific Publication basically upholds three ethical values in publication, namely (i) Neutrality, which is free from conflicts of interest in the management of publications; (ii) Justice, which is to give authorship rights to those who are entitled as authors; and (iii) Honesty, which is free from duplication, fabrication, falsification, and plagiarism in publications.


Responsibilities of Publisher

1. RJABM Publisher is responsible for publishing manuscripts which, after going through the process of editing, reviewing, and laying out in accordance with the rules of publishing the Scientific Journal.

2. Publisher of RJABM guarantees academic freedom for editors and partners in carrying out their respective duties.

3. Publisher is responsible for protecting privacy and protecting intellectual property and copyright, and editorial freedom.


Responsibilities of Editors

1. Editors of RJABM is responsible for deciding which articles should be published based on the editorial board meeting and input from the results of the study conducted by peer review. Editors can negotiate with peer review in making this decision.

2. Editor of RJABM in deciding which texts are worthy of publication must refer to the applicable legal requirements regarding defamation, copyright infringement, duplication, data fabrication, data falsification and plagiarism.

3. In the process of reviewing and accepting the manuscript, the editorial team of the RJABM is based on the principle of equality of treatment in making decisions to publish the manuscript by not distinguishing the race, gender, religion, ethnicity, citizenship or political ideology of the author.

4. The editor and editorial team of RJABM will not disclose any information about the manuscript or manuscript entered except with the permission of the author.

5. Unpublished manuscripts will not be used by the editor of the RJABM for his own purposes and will be returned directly to the author.


Responsibilities of Peer Review

1. Peer review helps the editor in making editorial decisions and through editorial communication which is then conveyed to the author. The assistance provided by peer review concerns the content review of a text / article.

2. Each text received for review must be treated as a confidential document. Manuscripts may not be displayed or discussed with others except as permitted by the editor.

3. Peer review is responsible for the recommendations of the text he examines.

4. The study of the manuscript is done objectively, and is supported by clear arguments.

5. Peer review is responsible for citation, reference, duplication, fabrication of data, data falsification and plagiarism of the texts they review.

6. Peer Review of RJABM must always maintain the confidentiality of information and not use information from the manuscript that he reviews for personal gain / interest.


Responsibilities of Authors

1. The author writes the results of his thoughts or research clearly, honestly, and without duplication, data fabrication, data falsification and plagiarism.

2. The author writes every reference used in the text according to the rules of scientific writing.

3. The author can ensure that the manuscript sent in the Police Science Journal has never been published in other media, and is not being sent to other journals.

4. The author must agree on the role of each contributor in article writing and has agreed beforehand about the writing of the main author and co-author.

5. The author ensures that research activities are carried out in accordance with the code of ethics.

6. The author must show references from the opinions and works of others quoted

7. Authors must write the script ethically, honestly and responsibly, in accordance with applicable scientific writing rules.

8. When the author discovers a significant error or inaccuracy in the published text, the author has an obligation to immediately notify the journal editor or publisher and work with the editor to withdraw or correct.

The author does not object if the text is edited in the process of review and layout without changing the substance or main idea of the writing.