Journal of Islamic Accounting, Business and Finance

Focus and Scope

JI-ABF aims to give significant contribution for the advancement of accounting, business and finance knowledge based on Islamic teaching and to affect positive impact on the welfare of people around the world. JI-ABF welcomes pioneering contributions to Sharia Accounting, Sharia Good Corporate Governance, Islamic Behavioral Accounting, Sharia Auditing, Sharia Financial Performance, Islamic Overview of Public Sector, Information System and Internal Control Systems in Islamic Institutions.

This journal specializes on Islamic Accounting, Business and Finance reseacrh, and is intended to communicate original research and current issues. JI-ABF invites manuscripts in the areas of:

1. Development of accounting concepts, regulations and policies in Islamic institutions.
2. Contemporary issues and challenges of auditing and governance in Islamic Institutions.
3. Accounting behavior based on Islamic teachings.
4. Measurement of financial and non-financial performance in Islamic institutions.
5. Overview of the public sector based on Islamic teachings.
6. Information system and internal control in Islamic institutions.
7. Overview of finance in Islamic institutions.

Section Policies

Articles

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Open Submissions

Indexed

Peer Reviewed

Peer Review Process

Journal of Islamic Accounting, Business and Finance (JI-ABF) is issued two times a year, written in English. It focuses on studies and issues of Islamic Accounting. Each manuscript go through a fair, double blind 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.

Publication Frequency

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.

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...

Publication Ethics and Malpractice Statement

Journal of Islamic Accounting, Business and Finance (JI-ABF) is published by Department of Islamic Accounting, Faculty of Islamic Economics and Business, Institut Agama Islam Negeri (IAIN) Ternate, Indonesia. It is published twice a year (June and Desember). It is available online as open access sources as well as in print. This statement clarifies ethical behaviour 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 reviewer, and the publisher. 

Ethical Guideline for Journal Publication
The publication of an article in Journal of Islamic Accounting, Business and Finance 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 methods. It is therefore important to agree upon standards of expected ethical behavior for all parties involved in the act of publishing: the author, the editor, the reviewer, the publisher, and the society. As the publisher of Journal of Islamic Accounting, Business and Finance, Publisher takes its duties of guardianship over all stages of publishing seriously and it recognizes its ethical and other responsibilities. Department of Islamic Accounting committed to ensuring that advertising, reprint or other commercial revenue has no impact or influence on editorial decisions.

Publication Decisions
The editor of the Journal of Islamic Accounting and Finance Research 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 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.

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 behaviour 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 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.

Author Fees

This journal charges the following author fees:

• Article Submission: 0.00 (IDR)
• Fast-Track Review: 0.00 (IDR)
• Article Publication: 0.00 (IDR)

Plagiarism Policy