Editorial Policies

Focus and Scope

Aktiva: Journal Of Accountancy and Management aims to provide high-quality publications for all scholars and researchers to contribute the result of their studies in the areas related to accounting and business management in terms of various aspects. The scopes of the topics include sharia accounting, public sector accounting, financial accounting, accounting information systems, management accounting, cost accounting, sharia management, HR management, marketing management, financial management, operational management, and entrepreneurship. 

Peer Review Process

Every manuscript submitted to Aktiva: Journal Of Accountancy and Management is independently reviewed by at least one or two reviewers in the form of "double-blind review". Reviewers are unaware of the identity of the authors, and authors are also unaware of the identity of reviewers. Reviewing process will consider objectivity, method, scientific impact, conclusion, and references. Decision for publication, amendment, or rejection is based upon their reports/recommendation.

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 open access journal which means that all content is freely available without charge to users or institution. Users 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. This is in accordance with Budapest Open Access Initiative.


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..

Copyright and License

Aktiva: Journal Of Accountancy and Management is using CC-BY license as the optimal license for the publication, distribution, use, and reuse of scholarly work.
Authors retain copyright and grant the journal right of first publication with the work simultaneously. Aktiva: Journal Of Accountancy and Management is licensed under a  Creative Commons Attribution 4.0 International.

Publication Ethics Statement

Aktiva: Journal Of Accountancy and Management is an open access journal published by the Faculty of Economics and Islamic Business, IAIN Pontianak with ISSN: 2985-4792 (Print) and ISSN: 2985-4806 (online). This journal covers the fields of accounting and management which are published online every January and July. The statement of the code of ethics in this publication ethics applies to parties involved in the publication process including: editors, reviewers and authors. This publication code of ethics upholds the publication ethics values listed in the Head of LIPI Regulation Number 5 of 2014, namely: 1) Neutrality (free from conflicts of interest in publication management), 2) Fairness (giving authorship rights to those entitled as authors and 3) Honesty (free from duplication, fabrication, falsification and plagiarism in publications).

Guidelines for Ethical Publishing
Plagiarism Screening
The article that submitted to Aktiva: Journal Of Accountancy and Management should be free from plagiarism, including self plagiarism. The editor will check each article to avoid plagiarism or any academically malpractices by using Turnitin software. The maximum limit for plagiarism is 25%.