About the Journal

MEDIA MAHARDHIKA is a peer-reviewed journal published by Department of Accounting, STIE MAHARDHIKA Surabaya Indonesia three times a year (Januari, May and September). MEDIA MAHARDHIKA aims to publish articles in the field of accounting and finance that provide significant contribution to the development of accounting practices and accounting profession in Indonesia and in the world. Consistent with its purpose, MEDIA MAHARDHIKA provides insights in the field of accounting and finance for academics, practitioners, researchers, regulators, students, and other parties interested in the development of accounting practices and accounting profession. MEDIA MAHARDHIKA accepts manuscripts of either quantitative or qualitative research, written in either Indonesian or English. MEDIA MAHARDHIKA accepts manuscripts from Indonesian authors and also authors from various parts of the world.

ISSN: 0854-0861 (Print) ISSN: 2407-4950 (Online)

 

Focus and Scope

MEDIA MAHARDHIKA publishes research articles from various topics in accounting and finance, including but is not limited to the following topics:

  • Financial Accounting
    - Public Sector Accounting
    - Management Accounting
    - Islamic Accounting and Financial Management
    - Auditing
    - Corporate Governance
    - Ethics and Professionalism
    - Corporate Finance
    - Accounting Education
    - Taxation
    - Capital Market
    - Banking
    - Information System
    - Sustainability Reporting

 

Section Policies

Articles

Open Submissions

Indexed

Peer Reviewed

 

Peer Review Process

MEDIA MAHARDHIKA applies double-blind peer review process for each manuscript which involves editors and 2 (two) reviewers. Decision of article to be published in the journal considers several factors such as relevance of the article and its contribution to the development of accounting practices and accounting profession as well as compliance to the requirement of a published article. Editors and reviewers provide evaluation and constructive suggestions for the author.

Review process in MEDIA MAHARDHIKA consists of following stages, in which editor will provide decision on each stage.

  1. Detection of plagiarism using Turnitin software
  2.  Initial review by editor
  3.  Double-blind peer review process by 2 (two) reviewers
  4.  Final review by editor

MEDIA MAHARDHIKA does not allow any plagiarism actions. All submitted articles will be screened using Turnitin software, to detect whether manuscripts contain plagiarism.

 

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.

The journal follows the definition of "open access" from the Budapest Open Access Initiative. The journal is an Open Accessed journal as its articles are freely available on the public internet. The journal permits any users to read, download, copy, distribute, print, search, or link to the full texts of the articles, crawl them for indexing, pass them as data to software, or use them for any other lawful and non-commercial purposes, without asking prior permission from the publisher or the author.

 

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

MEDIA MAHARDHIKA is a blind-reviewed journal published periodically twice a year (June and December). The journal publishes papers in the field of accounting and finance that give significant contribution to the development of accounting practices and accounting profession in Indonesia.

The publication of an article in a blind-reviewed journal is an essential part of the development of knowledge. It is a direct reflection of the quality of the work of the authors and the institutions that support them. Blind-reviewed articles support and embody the scientific method. It is therefore important to agree upon standards of expected ethical behavior for all parties involved in the act of publishing: the journal editor, the reviewer, and the author.

These ethical guidelines are adopted from the publication ethics policy of Elsevier.

 

ETHICAL STANDARDS FOR EDITORS

  1. Publication Decision

The editor of the MEDIA MAHARDHIKA is responsible for deciding which of the articles submitted to the journal should be published. The validation of the work and its contribution to researchers and readers must always drive such decisions. The editor 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 editor may confer with other editors or reviewers in making this decision.

  1. Objective Assessment

The editor should evaluate manuscripts for their intellectual content without having discrimination to religious belief, ethnic origin, gender, or citizenship of the author.

  1. Confidentiality

The editor and any editorial staff must not disclose any information about a submitted manuscript to anyone other than the author, reviewers, potential reviewers, and the editorial board, as appropriate.

  1. 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. Privileged information or ideas obtained through blind review must be kept confidential and not used for personal advantage. Editors should recuse themselves from considering 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.

  1. Cooperation in Investigations

The editor should take reasonably responsive measures when ethical complaints have been presented concerning a submitted manuscript or published paper, in conjunction with the publisher. Such measures will generally include contacting the author of the manuscript or paper and giving due consideration of the respective complaint or claims made, but may also include further communications to the relevant institutions and research bodies, and if the complaint is upheld, the publication of a correction, retraction, expression of concern, or other note, as may be relevant.

 

ETHICAL STANDARDS FOR REVIEWERS

  1. Contribution to Editorial Decision

Blind review conducted by the reviewer assists the editor in making editorial decisions and through the editorial communications with the author may also assist the author in improving the paper. Peer review is an essential component of formal scholarly communication, and lies at the heart of the scientific method.

  1. Promptness

Any selected reviewer who feels unqualified to review the research reported in a manuscript or knows that its prompt review will be impossible should notify the editor.

  1. 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.

  1. Objectivity

Reviews should be conducted objectively. Personal criticism of the author is inappropriate. Reviewers should express their views clearly with supporting arguments.

  1. Completeness and Originality of Sources

Reviewers should identify relevant published work that has not been cited by the authors. Any statement that an observation 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.

  1. Conflicts of Interest

Unpublished materials disclosed in a submitted manuscript must not be used in a reviewer’s own research without the express written consent of the author. 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.

 

ETHICAL STANDARDS FOR AUTHORS

  1. 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 behavior and are unacceptable.

  1. Data Access

Authors may be asked to provide the raw data in connection with a paper for editorial review, and should be prepared to provide public access to such data, if practicable, and should in any event be prepared to retain such data for a reasonable time after publication.

  1. Originality and Plagiarism

Plagiarism in all its forms constitutes unethical publishing behavior and is unacceptable. The authors should ensure that they have written entirely original works, and if the authors have used the work and/or words of others, this has been appropriately cited or quoted. Plagiarism takes many forms, from ‘passing off’ another’s paper as the author’s own paper, to copying or paraphrasing substantial parts of another’s paper (without attribution), to claiming results from research conducted by others. Self-plagiarism or auto-plagiarism is one type of plagiarism in which the authors use results or words from their own published articles without citing them appropriately.

  1. Standards of Paper Submission

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 behavior and is unacceptable.

  1. 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. Information obtained privately, as in conversation, correspondence, or discussion with third parties, must not be used or reported without explicit, written permission from the source.

  1. 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. The corresponding author should ensure that all appropriate 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.

  1. Hazards and Human Subjects

If the work involves procedures or equipment that have any unusual hazards inherent in their use, the author must clearly identify these in the manuscript. If the work involves the use of human subjects, the author should ensure that the manuscript contains a statement that all procedures were performed in compliance with relevant laws and institutional guidelines and that the appropriate institutional committee(s) have approved them. Authors should include a statement in the manuscript that informed consent was obtained for experimentation with human subjects.  The privacy rights of human subjects must always be observed. Appropriate consents, permissions and releases must be obtained where an author wishes to include case details or other personal information in the manuscript. Written consents must be retained by the author and copies of the consents or evidence that such consents have been obtained must be provided to the journal on request.

  1. 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. If the editor or the publisher learns from a third party that a published work contains a significant error, it is the obligation of the author to promptly retract or correct the paper or provide evidence to the editor of the correctness of the original paper.

 

Publication Frequency

MEDIA MAHARDHIKA has published research articles since 2014. MEDIA MAHARDHIKA has regularly published three times a year, January, May and September

 

Disclaimer

Opinions expressed in articles and creative pieces published in MEDIA MAHARDHIKA are those of the authors and do not necessarily reflect the views of the editorial board or the publisher.

MEDIA MAHARDHIKA, published by STIE MAHARDHIKA, will apply a website developed using the Open Journal System (OJS). All processes, starting from paper submission to article publication (including article review process), are expected to use OJS-based website and to replace the manual process that have been applied previously. Therefore, MEDIA MAHARDHIKA editorial team hopes for cooperation of all parties, including reviewers and authors. The OJS-based website will continue to be refined. Should reviewers and authors find difficulties in using OJS or have questions, complaints, or suggestions, reviewers and authors can inform MEDIA MAHARDHIKA editorial team by sending e-mail.

 

Plagiarism Check

The editors will run plagiarism check using Grammarly and Google to track the level of media texts plagiarism.

Fee Of Publication IDR 300.000,-

Publication charge for submission, download, editing, or publication.

Copyright Notice

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution Licensethat allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).

 

This Journal is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Privacy Statement

The names and email addresses entered in this journal site will be used exclusively for the stated purposes of this journal and will not be made available for any other purpose or to any other party.