Editorial Policies

Focus and Scope

Maksimum: Media Akuntansi Universitas Muhammadiyah Semarang (Maksimum) focuses on the study relevant for the development of theory and practice of accounting and investment in both the public and private sectors. Maksimum focuses related to various themes, topics, and aspects of accounting and investment written by using various study approach or paradigm, including the following:

  • Financial Accounting and Reporting
  • Corporate Social Responsibility, Sustainability and Green Accounting
  • Managerial and Cost Accounting
  • Performance Management and Measurement
  • Sharia Accounting
  • Public Accounting 
  • Public Investment and Procurement
  • Auditing
  • Taxation (Accounting and Compliance)
  • Accounting Information System
  • Investment Analysis and Management
  • Capital Markets Analysis
  • Behavioral in Investment and Finance
  • Sustainability Investment
  • Banking
  • Intellectual Capital
  • Good Governance Issues
  • Fraud Mitigation
  • Whistleblowing

 

Section Policies

Articles

Checked Open Submissions Checked Indexed Checked Peer Reviewed
 

Peer Review Process

Determination of the article published in the Maksimum: Media Akuntansi Universitas Muhammadiyah Semarang Journal (Maksimum) is carried out through double-blind peer-review by considering two main aspects: relevance and contribution of articles on the accounting and investment theory and practical development. The double-blind peer-review process is adopted to ensure that the manuscript selection is carried out fairly. Editors and reviewers would provide constructive feedback on the manuscript evaluation results to the author(s). The detailed review process is explained as the following:

  1. The submission is only processed online via Maksimum's OJS.
  2. All submitted manuscripts are read by Maksimum Editor in Chief initially for desk evaluation (Points 2 and 3). In this stage, the submitted manuscript would be checked to whether it complies with Maksimum author guidelines and template for submission, also whether the manuscript matches current Maksimum's focus and scope. If appropriate, the next process would be carried out, and if not, we would reject the manuscript so that it could be submitted to another journal.
  3. The submitted manuscript would be checked with Turnitin (similarity check). If the similarity level is more than 40%, the manuscripts would be rejected promptly without substantive review (see Maksimum plagiarism policy). The submitted manuscripts that passed this stage would be sent to a suitable editor.
  4. The submitted manuscript would be reviewed by the assigned editor to find out whether it contributes sufficiently to the development of science and practice in accounting and investment. Manuscripts with insignificant novelty are rejected in this stage. While the manuscript that qualifies would be proceeded to the substantive review stage by peer reviewers.
  5. Once the substantive review process is finished, the Maksimum Editor in Chief then make a decision based on the assigned editor's and peer reviewers' recommendation with several decision possibilities as the following: (1) rejected = the manuscript is not considered for publication in maksimum due to several reasons such as the manuscript has no significant novelty and contribution, the manuscript has been prepared poorly, a very similar study was found, etc.; (2) accepted with major revision = the manuscript requires substantial revisions before publication. It might associate with the state of the art, novelty, significance of the study, methodology, etc. The editor would give four to 12 weeks to complete the revisions; (3) accepted with minor revision = the manuscript needs few revisions but not substantial prior to publication. Usually, it relates to JAI author guidelines compliance. The editor would give one to four weeks to complete the revisions; (4) accepted without revision = the manuscript would be published without revisions. However, proofreading of the manuscript still would be conducted.
  6. The submitted manuscript that is accepted with revisions (minor or major) would get comments (feedback) from the editor and peer reviewers and would be returned to the author(s) for revisions.
  7. The author(s) is/are given a certain time to complete manuscript revisions following the manuscript's status, i.e. accepted with minor revision or accepted with major revision (refer to explanation about decision possibilities above). Extra time to complete the revisions should be asked to the Maksimum Editor in Chief via email (maksimum@unimus.ac.id). If the author(s) does/do not submit the revised manuscript until the due date and no notification is sent to the JAI editor, the author(s) is/are deemed to resign. It is important to note that revisions submissions should be accompanied by Author(s) responses.
  8. The manuscript that has gone through final revisions and got acceptance would be published in the Maksimum in the edition determined by the JAI Editor in Chief. The author(s) might ask the Editor in Chief if he/she/they prefer(s) to publish his/her/their article in specific editions (volume and number). For this purpose, the author(s) must submit the request to the JAI Editor in Chief via email (maksimum@unimusac.id).

 

Publication Frequency

Maksimum: Media Akuntansi Universitas Muhammadiyah Semarang publishes a new issue every March and September.

 

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 an open-access journal, which means that all content is freely available without charge to users or / institutions (for online version only). Users or people can read, download, copy, distribute, print, search, or link to full-text articles in this journal without asking prior permission from the publisher or author. Hence, there is no subscription fee to access the online version of Maksimum: Media Akuntansi Universitas Muhammadiyah Semarang articles.

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Archiving

This journal utilizes Indonesia one search and Garuda (Garba Rujukan Digital) to create a distributed archiving system among participating libraries. It permits those libraries to create permanent archives of the journal for purposes of preservation and restoration.