Jurnal Cafetaria (JC) is a blind-review journal published periodically twice a year (January and July). Jurnal Cafetaria publishes writings in the field of accounting and finance that have a significant contribution to the development of science, thought, profession and accounting practice in Indonesia in particular and the world in general.

The publication of articles in blind-review journals is an important part of the development of science. The publication is a direct reflection of the quality of the work of the author and the institution that houses it. The article from the blind-review results supports and embodies the scientific approach. Therefore, a standard of ethical conduct is required for all parties involved in publication: journal managers, journal editors, reviewers and authors. The statement of the code of ethics of scientific publications is based on the Committee on Publication Ethics that has been adopted in the Regulation of the Head of LIPI Number: 5 the Year 2014 on the Code of Ethics of Scientific Publications.

This statement of ethics of scientific publications is a statement of the code of ethics of all parties involved in the process of publication of this scientific journal, namely managers, editors, reviewers, and authors. The Scientific Publication Code of Conduct essentially upholds three ethical values in publications, namely: 1). Neutral, i.e. free from conflicts of interest in the management of publications; 2). Fair, i.e. grant authorship rights to the rightful author; 3). Honestly, it is free from duplication, fabrication, falsification, and plagiarism in publications.

a. Duties and responsibilities of journal managers

• Determine the name of the journal, scientific scope, scale, and accreditation if necessary;
• Determine the membership of the board of editors;
• Define the relationship between publishers, editors, reviewers, and others in a contract;
• Appreciate confidential matters, whether for contributing researchers, writers, editors, or reviewers;
• Apply norms and provisions regarding intellectual property rights, especially copyright;
• Review-journal policies and pass them on to authors, boards of editors, reviewers, and readers;
• Create code behave guides for editors and reviewers;
• Publish journals regularly;
• Ensure the availability of funding sources for the sustainability of journal publishing;
• Build a network of cooperation and marketing; and
• Preparing permissions and other aspects of legality

b. Duties and responsibilities of journal editors

• Bring together the needs of readers and writers;
• Strive to continuously improve the quality of publications;
• Implement processes to ensure the quality of published papers;
• Promoting freedom of speech objectively;
• Maintain the integrity of the author's academic track record;
• Provide corrections, clarifications, withdrawals, and apologies where necessary;
• Responsible for the style and format of the paper, while the content and all statements in the paper are the responsibility of the author;
• Actively seek the opinions of authors, readers, reviewers, and members of the editorial board to improve the quality of publications;
• Encourage the assessment of journals if there are findings;
• Support initiatives to reduce research and publication errors by having authors attach ethical clearance forms that have been approved by the Ethical Clearance Commission;
• Support initiatives to educate researchers on the ethics of publication;
• Review the effect of published policies on the attitudes of authors and reviewers and correct them to increase responsibility and minimize errors;
• Have an open mind over new opinions or views of others that may conflict with personal opinions;
• Not defending the opinions of themselves, authors, or third parties that may result in unbiased decisions; and
• Encourage writers, to improve the paper until it is worthy of publication.

c. Duties and responsibilities of reviewers

• Get an assignment from the editor to study the paper and submit its study to the editor as material determining the feasibility of a paper to be published;
• Not studying papers that involve him, either directly or indirectly;
• Maintain the confidentiality of the author by not disseminating the results of corrections, suggestions, and recommendations on the manuscripts studied;
• Encourage writers to improve their scripts;
• Review the corrected paper according to the predetermined standards; and
• Review the manuscript in a timely manner in accordance with the context of the journal and based on scientific rules (methods of data collection, author legality, conclusion drawing, etc).

d. Duties and responsibilities of the author

• Ensure that those on the author list meet the criteria as authors;
• Collectively responsible for the work and content of the manuscript/article which includes its methods, analysis, calculations, and details;
• State the origin of resources (including funding), either directly or indirectly;
• Explaining the limitations in research;
• Respond to comments made by reviewers professionally and on time;
• Inform the editor if he/she will retract his or her work; and
• Make a statement that the paper submitted for publication is original, has never been published anywhere in any language, and is not in the process of submitting to another publisher.