Personal criticism of the author is inappropriate.

Standards of Objectivity.В Reviews should be conducted objectively. They must not be shown to or discussed with others except as authorized by the editor.

Promptness.В Any selected referee who feels unqualified to review the research reported in a manuscript or knows that its prompt review will be impossible should notify the editor and excuse himself from the review process.Д¬onfidentiality.В Any manuscripts received for review must be treated as confidential documents. The editors may co nfer with other editors or reviewers in making this decision.ДЇair play.В The editor at any time evaluate manuscripts for their intellectual content without regard to race, gender, sexual orientation, religious belief, ethnic origin, citizenship, or political philosophy of the authors.Д¬onfidentiality.В The editor and any editorial staff must not disclose any information about a submitted manuscript to anyone other than the corresponding author, reviewers, potential reviewers, other editorial advisers, and the publisher, as appropriate.Дisclosure and conflicts of interest.В Unpublished materials disclosed in a submitted manuscript must not be used in an editor's own research without the express written consent of the author.Д¬ontribution to Editorial Decisions.В Peer review assists the editor in making editorial decisions and through the editorial communications with the author may also assist the author in improving the paper. The editors 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. Publication decisions.В The editor of the Musamus Accounting JournalВ is responsible for deciding which of the articles submitted to the journal should be published.В The validation of the work in question and its importance to researchers and readers must always drive such decisions. In addition, the Faculty of Economic and Business Musamus University and Editorial Board will assist in communications with other journals and/or publishers where this is useful and necessary. We are committed to ensuring that advertising, reprint or other commercial revenue has no impact or influence on editorial decisions. It is therefore important to agree upon standards of expected ethical behavior for all parties involved in the act of publishing: the author, the journal editor, the peer reviewer, the publisher and the society.ДЇaculty of Economic and Business as publisher of MAJ takes its duties of guardianship over all stages of publishing seriously and we recognize our ethical behavior and other responsibilities. Peer-reviewed articles support and embody the scientific method. It is a direct reflection of the quality of the work of the authors and the institutions that support them. This statement explains the ethical behavior of all parties involved in the act of publishing an article in this journal, including the author, the editor in chief, the editorial board, the peer-reviewersВВВВВ and the publisher.Д®thical Guideline for Journal Publication.В The publication of an article in a peer-reviewed journal of MAJ is an essential building block in the development of a coherent and respected network of knowledge. This journal is available in print and online and highly respects the publication ethic and avoids any type of plagiarism. The interaction between these different perspectives can be a means to create continuity and development of appropriate technologies to be applied in industry and society.Musamus Accounting JournalВ (MAJ) is a peer-reviewed journal published by Faculty of Economic and Business, Musamus University. This forum is a platform to exchange information, knowledge and experiences among the industry practitioners, academicians, and government. Industrial Research Workshop and National Seminar (IRWNS) is a dissemination forum of applied science research conducted every year in Politeknik Negeri Bandung.

Adanya interaksi antar perspektif yang berbeda ini dapat menjadi sarana untuk menciptakan kesinambungan dan perkembangan teknologi yang tepat guna untuk diterapkan di industri dan masyarakat. Forum ini merupakan ajang untuk saling bertukar informasi, pengetahuan, dan pengalaman antara pihak praktisi industri, akademisi, dan pemerintahan. Industrial Research Workshop and National Seminar (IRWNS) adalah forum diseminasi hasil-hasil penelitian sains terapan yang dilakukan setiap tahun di Politeknik Negeri Bandung.

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