Editorial Policies

Focus and Scope

Jurnal Nominal is a journal published by the Accounting Study Program, Faculty of Economics, Yogyakarta State University, which publishes theoretical and research manuscripts related to the following issues:

  1. Auditing
  2. Management Accounting
  3. Accounting Information System
  4. Financial Accounting
  5. Sharia Accounting
  6. Behavioral Accounting
  7. Public Sector Accounting
  8. Management Control System
  9. Financial Management
  10. Management Information System
  11. Information System Management
  12. Cost Management
  13. Taxation


Section Policies


Checked Open Submissions Checked Indexed Checked Peer Reviewed

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 Frequency

Journal Nominal is issued biannually, i.e. April and September.





Publication Ethic

Nominal is a peer-reviewed journal published twice a year by Accounting Study Program,  Economics Faculty, Yogyakarta State University. A peer-reviewed journal reflects the quality of articles. Therefore, it is important to agree with the ethical standards for parties involved in the act of publishing: the authors, the journal editors, the reviewers, the publisher, and the society. This journal follows COPE (Committee on Publication Ethics) ethics standards.

Nominal is committed to guardianship over all stages of advertising, reprint, and/or other commercial revenues that have no impact or influence on editorial decisions. Additionally, Editorial Board will assist in communication with other journals and/or publishers where this is useful and necessary.


Editors are responsible for deciding as to which of the articles received should be reviewed and published. The editors should evaluate manuscripts for their intellectual contents without regard to race, gender, sexual orientation, religious belief, ethnic origin, citizenship, or political philosophy of the author.

The Editors and editorial staff must not disclose any information on a submitted manuscript to anyone other than the corresponding author, reviewers, potential reviewers, other editorial advisers, and publisher as appropriate. Further, unpublished materials must not be used in an editor’s own research without the written consent of the author, and information obtained from a peer-review must be kept confidential.


Reviewers assist the editor in making editorial decisions and communicating with the author in improving the manuscripts. Manuscripts received to be reviewed must be treated as confidential documents. The review process must be done objectively and personal criticism of the author is inappropriate. On the condition that the referees feel unqualified to review the research should notify the editor and excuse himself/herself from the review process.

Reviewers should identify any 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 a relevant citation. Reviewers should also inform the editor regarding the substantial similarity or overlap between the manuscripts, and views pertaining to the manuscripts should be supported with a clear argument.


The author should present original research. Data and citations should be presented accurately in the articles. The fraudulent and inaccurate statement will be treated as unethical behavior. Plagiarism takes many forms, from using another’s paper as the author’s own paper to copying or paraphrasing substantial parts of another’s paper (without attribution), or claiming results from research conducted by others. Plagiarism in all its forms constitutes unethical publishing behavior and is intolerable.

The author should not publish an article describing essentially the same research and publish the same article in more than one journal. Authorship should be limited to those who have significant contributions. All authors should disclose information pertaining to the significant error or inaccuracy in her/his articles to the editor and cooperate with the editor to retract or correct the article.

For more detailed information, visit COPE (Committee on Publication Ethics) website at https://publicationethics.org/




Peer Review Policy

All submissions received will be selected by the editorial board. Selected manuscripts will be sent to reviewers. The reviewers will examine the feasibility of the manuscript. Peer review is carried out by double-blind review to ensure objectivity in assessing the feasibility of the manuscript. Reviewers are given the opportunity to decide whether the manuscript is; accepted without revision, accepted with minor revisions, accepted with major revisions, or rejected. The accepted manuscript will be edited and published.

All published manuscripts in Jurnal Nominal are free of charge.


Call For Papers

Nominal invites you to publish your unpublished research/article on the topic: Auditing, Management Accounting, Accounting Information Systems, Financial Accounting, Sharia Accounting, Behavioral Accounting, Public Sector Accounting, Management Control Systems, Management Finance, Management Information Systems, Management Information Systems, Cost Management, and Taxation.









Archives, Citation, and Indexing


Article Publication Charges

Nominal is an Open Access journal and does not charge a fee for publication.

Article Submission Charges: 0.00 (IDR)

Article Publication Charges (APC): 0.00 (IDR)



The printed edition of Nominal can be obtained for 150,000 (IDR) per copy.

For subscriptions and purchases, please contact:

Patriani Wahyu Dewanti

email: patrianai_wd@uny.ac.id / patrianid@gmail.com


Plagiarism Policy

Plagiarism Includes But is Not Limited to:

  • Refer and/or quoting terms, words and/or sentences, data and/or information from a source without citing sources in the record citation and/or without stating the source adequately;
  • Refer and/or quoting random terms, words and/or sentences, data and/or information from a source without citing a source in the record citation and/or without stating the source adequately;
  • Using a source of ideas, opinions, views, or theory without stating the source adequately;
  • Formulate the words and/or sentences themselves from the source of words and/or phrases, ideas, opinions, views, or theory without stating the source adequately;
  • Submit a scientific paper produced and/or published by others as sources of scientific work without being express adequately.


Nominal Barometer Riset Akuntansi dan Manajemen will ensure that every published article will not exceed 15% similarity score. Plagiarism screening will be conducted by Nominal Barometer Riset Akuntansi dan Manajemen Comparative Law Journal (ACLJ) using Turnitin.


  • Reprimand;
  • Letter of warning;
  • Revocation of the article;
  • Cancellation of publication.