PEER REVIEW POLICY AND PROCESS

All manuscripts submitted to COMSEP: Jurnal Pengabdian kepada Masyarakat undergo a two-stage evaluation process: preliminary screening (pre-review) and substantive peer review.

Preliminary Screening

The editorial team conducts the preliminary screening to assess whether the manuscript aligns with the journal's focus and scope and complies with its author guidelines and formatting requirements. All submitted manuscripts are screened for plagiarism using Turnitin. The preliminary screening process takes approximately one week.

Substantive Peer Review

Manuscripts that pass the preliminary screening are evaluated by independent reviewers through a double-blind peer review process, in which the identities of both authors and reviewers are concealed. The peer review process generally takes two to four weeks. Where necessary, reviewers may request a further round of review after the authors have revised their manuscripts.

The final decision regarding acceptance or rejection rests with the Editor-in-Chief, taking into account the reviewers' recommendations.

Manuscripts that have been accepted and typeset may be published online as In Progress articles in the upcoming issue before the scheduled regular issue is formally released. This procedure aims to make accepted articles available promptly for indexing and citation.

PUBLICATION FREQUENCY

COMSEP: Jurnal Pengabdian kepada Masyarakat publishes three issues annually, in January, May, and September. Authors are encouraged to submit their manuscripts at least two months before the scheduled publication month to allow sufficient time for the editorial and review processes.

OPEN ACCESS POLICY

COMSEP: Jurnal Pengabdian kepada Masyarakat provides immediate open access to its content, based on the principle that making scholarly work freely available to the public supports a wider global exchange of knowledge.

All articles that have been accepted for publication are made freely available for reading and downloading through the COMSEP journal portal.

AUTHOR FEE

The article publication fee is IDR 400,000.

PUBLICATION ETHICS

COMSEP: Jurnal Pengabdian kepada Masyarakat is published by the Indonesian Association of Accounting Lecturers (Asosiasi Dosen Akuntansi Indonesia, ADAI). The journal is committed to maintaining high standards of publication ethics and taking all reasonable measures to prevent publication misconduct.

Authors who submit their manuscripts for publication as original articles must confirm that their submissions represent their own scholarly contributions and have not been copied or plagiarized, in whole or in part, from other works. This policy is informed by the Committee on Publication Ethics (COPE) and its Best Practice Guidelines for Journal Editors.

Ethical Guidelines for Journal Publication

Publishing articles in COMSEP contributes to the development of a coherent, credible, and respected body of scholarly knowledge. Publication quality reflects the quality of the authors' work and the institutions that support it. Peer-reviewed publications also support the integrity of the scientific process.

Therefore, all parties involved in the publication process—including authors, journal editors, peer reviewers, the publisher, and the wider scholarly community—must adhere to clearly defined standards of ethical conduct.

As the publisher of COMSEP, ADAI takes its responsibilities for overseeing all stages of the publication process seriously and is committed to upholding ethical standards and fulfilling its related responsibilities. The journal ensures that advertising, reprints, and other commercial activities do not influence or affect editorial decisions. In addition, COMSEP and its Editorial Board will cooperate with other journals and publishers when necessary to address publication-related concerns and uphold publication ethics.

Duties of Editors

1. Publication Decisions

The editors of COMSEP are responsible for deciding which submitted manuscripts should be published. Editorial decisions are based on the validity, scholarly quality, originality, and significance of the work for researchers and readers. Editors are guided by the journal's editorial policies and must comply with applicable legal requirements concerning defamation, copyright infringement, and plagiarism. Editors may consult other editors or reviewers when making publication decisions.

2. Objectivity

Editors must evaluate manuscripts objectively and without discrimination based on the authors' race, gender, sexual orientation, religious beliefs, ethnic origin, nationality, or political philosophy.

3. Confidentiality

Editors and editorial staff must not disclose any information about submitted manuscripts to anyone other than the corresponding authors, reviewers, prospective reviewers, other authorized editorial advisers, and the publisher, as appropriate.

4. Disclosure and Conflicts of Interest

Unpublished materials disclosed in submitted manuscripts must not be used in an editor's own research without the author's explicit written consent.

Duties of Reviewers

1. Contribution to Editorial Decisions

Reviewers assist editors in making informed editorial decisions and may help authors improve their manuscripts by providing constructive and evidence-based feedback through the editorial process.

2. Timeliness

Reviewers who feel unqualified to evaluate the research reported in a manuscript or who are unable to complete the review within the required timeframe must promptly notify the editor and withdraw from the review process.

3. Confidentiality

Manuscripts received for review must be treated as confidential documents. Reviewers must not disclose, share, or discuss submitted manuscripts with others unless authorized by the editor.

4. Standards of Objectivity

Reviews must be conducted objectively and professionally. Personal criticism of authors is inappropriate. Reviewers must express their opinions clearly and support their assessments with relevant arguments and evidence.

5. Acknowledgment of Sources

Reviewers should identify relevant published work that has not been cited by the authors and recommend appropriate citations where necessary. Reviewers should also inform authors when statements, findings, conclusions, or arguments substantially overlap with previously published work that should be acknowledged.

Reviewers must notify the editor of any substantial similarity or overlap between the manuscript under consideration and other published or previously submitted works of which they are aware.

6. Disclosure and Conflicts of Interest

Information or ideas obtained through peer review must remain confidential and must not be used for personal advantage. Reviewers must decline to review manuscripts when conflicts of interest arise from competition, collaboration, or other professional, personal, or institutional relationships with any of the authors, companies, or organizations associated with the manuscript.

Duties of Authors

1. Reporting Standards

Authors must present accurate accounts of the work performed and provide objective discussions of its significance. The underlying data must be represented accurately in the manuscript. Manuscripts must contain sufficient methodological details and references to enable other researchers to understand and, where applicable, replicate the work. Fabricated, falsified, or knowingly inaccurate statements constitute unethical conduct and are unacceptable.

2. Originality and Plagiarism

Authors must ensure that their work is entirely original. When using the work, ideas, or words of others, authors must provide appropriate citations and acknowledgments.

3. Multiple, Redundant, or Concurrent Publication

Authors must not publish manuscripts that substantially report the same research in more than one journal or primary publication. Submitting the same manuscript simultaneously to multiple journals constitutes unethical publication practice and is unacceptable.

4. Acknowledgment of Sources

Authors must appropriately acknowledge the work of others. Publications that have significantly influenced the reported research must be cited accurately and consistently.

5. Authorship of the Article

Authorship must be limited to individuals who have made substantial contributions to the conception, design, execution, or interpretation of the reported work. All individuals who have made significant contributions must be listed as co-authors.

Individuals who have contributed to specific substantive aspects of the research project should be appropriately acknowledged or listed as contributors. The corresponding author must ensure that all eligible co-authors are included, that no individual without a substantial contribution is listed as an author, and that all co-authors have reviewed and approved the final version of the manuscript and consented to its submission for publication.

6. Disclosure and Conflicts of Interest

All authors must disclose any financial or other substantive conflicts of interest that could reasonably be perceived to influence the results or interpretation of their work. All sources of financial support for the research project must also be disclosed.

7. Fundamental Errors in Published Work

If authors discover a significant error or inaccuracy in their published work, they must promptly notify the journal editor or publisher and cooperate with the editor in retracting or correcting the article, as appropriate.