Author Guideline

The publication of an article in a peer-reviewed Jurnal Point Equilibrium Manajemen dan Akuntansi is an essential building block in the development of a coherent and respected network of knowledge. It is a direct reflection of the quality of the work of the authors and the institutions that support them. Peer-reviewed articles support and embody the scientific method. It is therefore essential 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. 

Universitas Sumatera Barat as the publisher of Jurnal Point Equilibrium Manajemen dan Akuntansi takes its duties of guardianship over all stages of publishing exceptionally seriously, and we recognize our ethical and other responsibilities. We are committed to ensuring that advertising, reprint or additional commercial revenue has no impact or influence on editorial decisions. Besides, the Institut Agama Islam Sumatera Barat Pariaman, and the Editorial Board will assist in communications with other journals and publishers where this is useful and necessary.

However, for authors who have submitted their articles, they are required to fill in the data for submitting articles to the journal which can be downloaded on the journal page. In addition, for articles that have been processed by the journal team (Editors and Reviewers), it is strictly forbidden to withdraw the manuscript. If the author continues to withdraw, the author must pay a penalty from the journal (IDR: 250,000). And if the article has been published and wants to withdraw, then the author is obliged to pay a penalty (IDR: 500,000) and if he does not make a payment, then the author's name listed on the draft article is entered in the journal's blacklist data and published online.