Focus and Scope
The Jurnal LABAKSI (Laboratorium Pendidikan Akuntansi) publishes original research articles and theoretical studies that focus on the development and enhancement of quality in the fields of Economic Education, Accounting Education, and Accounting. The journal covers, but is not limited to, the following areas:
- Economic Education and Accounting Education
- Teaching and learning, curriculum development, assessment, and instructional innovation in economic and accounting education
- Educator competencies and professional development of lecturers and teachers in economics and accounting
- Financial Accounting, Management Accounting, Public Sector Accounting, and Auditing
- Accounting and governance in State-Owned Enterprises (SOEs), Private Enterprises, and the Banking sector.
Section Policies
Articles
 Open Submissions |
Indexed |
Peer Reviewed |
Peer Review Process
All manuscripts submitted to the LABAKSI Journal (Laboratory of Accounting Education) are subject to a rigorous peer-review process to ensure the quality, originality, and scholarly contribution of the published articles.
The review process follows a double-blind peer review, in which the identities of both authors and reviewers are kept confidential. Each manuscript is initially evaluated by the editorial team to assess its relevance to the journal’s focus and scope, compliance with submission guidelines, and academic quality.
Manuscripts that pass the initial screening are reviewed by at least two independent reviewers who are experts in the relevant field. Based on the reviewers’ recommendations, the editorial decision may be accepted, accepted with minor revisions, accepted with major revisions, or rejected. Authors are required to revise their manuscripts in accordance with the reviewers’ comments before final acceptance.
The Editor-in-Chief makes the final decision regarding the publication of manuscripts. The journal is committed to conducting the peer-review process in a fair, objective, and transparent manner.
Publication Frequency
The LABAKSI Journal (Laboratory of Accounting Education) is published three times a year, in April, June, and December.
Open Access Policy
The LABAKSI Journal (Laboratory of Accounting Education) 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.
All articles published in this journal are freely accessible without subscription or payment. Users are permitted to read, download, copy, distribute, print, search, and link to the full texts of the articles, provided that proper credit is given to the original authors and the journal.
Copyright and Licensing
All articles published in the LABAKSI Journal are licensed under the Creative Commons Attribution (CC BY) License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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
The LABAKSI Journal (Laboratory of Accounting Education) is committed to upholding the highest standards of publication ethics and takes all possible measures against publication malpractice. This statement is based on the Committee on Publication Ethics (COPE) guidelines and applies to all parties involved in the publication process, including editors, reviewers, and authors.
Ethical Responsibilities of Editors
Editors are responsible for making publication decisions based on the validity, originality, and significance of the manuscripts. Editors must evaluate manuscripts fairly and objectively without regard to authors’ race, gender, religious beliefs, institutional affiliation, or political philosophy. Editors and editorial staff must maintain the confidentiality of submitted manuscripts and must not use unpublished materials for personal research without written consent from the authors.
Ethical Responsibilities of Reviewers
Reviewers assist editors in making editorial decisions and help authors improve their manuscripts. Reviewers must conduct reviews objectively, maintain confidentiality, and declare any potential conflicts of interest. Reviewers should identify relevant published work that has not been cited and report any suspected ethical misconduct, including plagiarism or data manipulation.
Ethical Responsibilities of Authors
Authors are required to ensure that their manuscripts are original works and have not been published or submitted elsewhere. Proper acknowledgment of the work of others must be given. Authors should present accurate data and results and retain original data for possible editorial review. Any conflicts of interest must be disclosed. Authorship should reflect significant contributions to the research.
Plagiarism and Originality
All submitted manuscripts are screened for plagiarism using appropriate plagiarism detection tools. Manuscripts that are found to contain plagiarism, falsification, or fabrication of data will be rejected.
Conflicts of Interest
All parties involved in the publication process must disclose any financial or non-financial conflicts of interest that could influence the interpretation of the research.
Article Processing Charges
The LABAKSI Journal (Laboratory of Accounting Education) charges an article processing fee to support the editorial and publication process. The APC is applied only after the manuscript has been accepted for publication.
Submission Fee: No charge
Article Processing Charge: IDR. 150.000
The journal ensures that all editorial decisions are based solely on the academic quality of the manuscript and are independent of the author’s ability to pay.
Screening of Plagiarism
All manuscripts submitted to the LABAKSI Journal (Laboratory of Accounting Education) are screened for plagiarism using Turnitin and/or iThenticate. The journal applies a maximum similarity index of 20%, excluding references and properly cited quotations.
Manuscripts that exceed the similarity threshold or contain indications of plagiarism, duplication, or unethical research practices will be rejected. The journal is committed to upholding academic integrity and publication ethics.
