Peer Review Process

All manuscripts submitted to HISAB: Jurnal Akuntansi Lembaga Keuangan Syariah undergo a rigorous peer review process to ensure the quality, originality, and academic integrity of the published works. The review process is conducted objectively and confidentially in accordance with international scholarly publishing standards and ethical guidelines.

1. Initial Screening

Upon submission, each manuscript is reviewed by the Editorial Team to assess its relevance to the journal’s focus, scope, and adherence to formatting and submission guidelines. Manuscripts that fail to meet these initial criteria, contain major methodological flaws, or exhibit plagiarism will be rejected at this stage without being sent for external review.

2. Plagiarism Check

All submitted manuscripts are screened using plagiarism detection software to verify originality. Only manuscripts with a similarity index below 25% are eligible to proceed to the next review stage. Manuscripts exceeding this threshold will be returned to the author(s) for revision or rejected outright.

3. Double-Blind Peer Review

Manuscripts that pass the initial screening are evaluated under a double-blind peer review system, in which both authors and reviewers remain anonymous to each other. Each manuscript is typically reviewed by two independent reviewers with expertise in Islamic accounting, finance, or related fields. In cases of conflicting reviewer recommendations, a third reviewer may be appointed to reach a final decision.

4. Review Criteria

Reviewers assess each manuscript based on the following criteria:

  • Originality and scholarly contribution to the field of Islamic financial accounting

  • Theoretical depth and methodological rigor

  • Relevance to the study of Islamic financial institutions

  • Clarity, coherence, and logical flow of arguments

  • Validity of data, analysis, and interpretation

  • Accuracy of references and compliance with academic writing standards

5. Review Outcomes

Following the evaluation, reviewers will recommend one of the following decisions:

  • Accept without revision

  • Accept with minor revisions

  • Revise and resubmit (major revisions required)

  • Reject

The Editor-in-Chief makes the final publication decision based on reviewers’ recommendations and the journal’s editorial policy.

6. Revision Process

Authors requested to revise their manuscripts must submit the revised version along with a response letter addressing each reviewer’s comment point by point. The revised manuscript may be re-evaluated by the reviewers to ensure that all feedback has been adequately addressed before a final decision is made.

7. Final Editing and Publication

Accepted manuscripts undergo copyediting, layout editing, and proofreading prior to online publication. The editorial team ensures linguistic accuracy, format consistency, and full compliance with the journal’s publication standards.

8. Confidentiality and Objectivity

All materials submitted for review are treated as strictly confidential. Editors and reviewers are prohibited from using any part of a manuscript for personal or professional advantage. The peer review process of HISAB upholds the principles of fairness, transparency, and ethical integrity in academic publishing.