Editorial Policies

Focus and Scope

Accounting Global Journal (AGJ) with  E-ISSN 2623-1778 and P-ISSN 2622-7177 is a journal published by Accounting Department, the Economics and Business Faculty, Universitas Muria Kudus.

AGJ publishes twice in a year (on April and October) consisting 6 articles with the standart of research method for publication and accepting articles in the fields of:

Financial Accounting

Public Sector Accounting

Management Accounting


Ethics and Professionalism


Capital Market


Information System, and

The articles can be written in Bahasa Indonesia or english by researchers, academics, practitioners, and observers in the field of Accounting who are interested to quantiative research in Accounting area.


Section Policies


Checked Open Submissions Checked Indexed Checked Peer Reviewed

Peer Review Process

  1. All submission must be done through AGJ online journal system (OJS). Paper must be written according to the AGJ's guidelines
  2. The submission that does not meet the journal criteria are rejected by the editor. 
  3. Submissions that meet the journal criteria are sent to double-blind peer review process.
  4. The manuscript will be reviewed by a single reviewer.
  5. Based on the reviewer's recommendation the reviewers will make one of the following decisions regarding the manuscript:
    - Rejected
    - Need revision
    - Accepted
    Author will receive email from the editor regarding the decision.
  6. If it is decided that the submission need revision, then paper should be resubmitted through AGJ OJS no later than 30 days after the decision.
  7. The editor resends the paper to the reviewer.
  8. Author may be asked to make multiple revisions sufficient improvement have not been made.
  9. Once paper is accepted by the section editor the copyright form will be checked and proceed to the layout and copyedit process.
  10. Authors will be given 3 days to proofread the paper before it is published.

(Process 1-7 will take 1 to 5 months. Process 8-9 will take 1 month.  The editorial team reserves the right to revise the style of writing with a note that it does not change the intent and quality of the article.)

Editorial & Publishing Process



Publication Frequency

Accounting Global Journal (AGJ) publishes twice in a year (on April and October).


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 Ethics

Our publication ethics are in accordance with Code of Ethics of Scientific Publication of Indonesian Institute of Science (LIPI). We follow three ethical value in publication, namely

(i)      Neutrality, no conflict of interest in the publication management

(ii)    fairness, giving the authorship right to the entitled author

(iii)  honesty, free from duplication, fabrication, falsification, and plagiarism in publication


Editors’ Duty

  1. Bridging the readers’ and authors’ need
  2. Continuously improving the quality of publication
  3. Following a process to assurance the quality of publication
  4. Maintaining authors’ integrity
  5. Giving correction, clarification, retraction, and apology if needed
  6. Being responsible for the paper writing style and format; meanwhile content and statement on the paper are the responsible of the author
  7. Actively seek authors, readers, and peer reviewers’ opinion to improve the quality of publication
  8. Asking the authors to submit statement of originality as an attempt to avoid duplication, fabrication, falsification, and plagiarism in publication
  9. Encouraging the authors to revise the paper until it is eligible to be published

Peer Reviewers’ Duty

  1. Reviewing paper and delivering it to the editors as materials to decide whether a paper is eligible to be published
  2. Not reviewing a paper that he/she is involved directly or indirectly
  3. Maintaining authors’ confidentiality
  4. Encouraging the authors to revise the paper
  5. Reviewing revised paper in a timely manner, based on journal’s template and scientific rules

Authors’ Duty

  1. Ensuring that all name registered as author(s) are meeting the criteria as author
  2. Being responsible for the paper’s content, analysis, calculation, and details
  3. Stating the source of resources (including funding)
  4. Explaining the limitation of in the research
  5. Responding peer review’s evaluation in a professional and timely manner.
  6. Informing the editor if the authors want to pull back the paper
  7. Submitting statement which include:

-          paper is an original work of the author,

-          paper never been published anywhere.


Publication Frequency

Accounting Global Journal (AGJ) publishes twice in a year (on April and October).