The Scientific Journal of Finance and Financial Law Studies (SJFFLS), published by the Association of Academic Studies, focuses primarily on public finance, financial law, and finance, and also welcomes high-quality theoretical and applied research in related disciplines such as business administration, economics, statistics, econometrics, public administration, and political science.
The aim of the journal is to promote scientific knowledge production in public finance, financial law, and finance, to support rigorous academic research, and to foster international academic interaction. SJFFLS gives priority to studies dealing with fiscal policies, tax law, public expenditures, budget management, financial systems, corporate finance, sustainable finance, financial crimes, public policy, economic analyses, statistical modeling, and econometric applications.
By encouraging interdisciplinary and comparative research, the journal supports academic studies that connect public finance, financial law, and finance with economics, management, and political science. Adhering to the principles of academic integrity, ethical publishing, and scientific excellence, SJFFLS aims to become one of the most cited international reference journals in its fields.
SJFFLS is an international peer-reviewed, open-access, and free-of-charge electronic journal published twice a year, in April and October. Established in 2021, SJFFLS seeks to advance both theoretical and empirical research by providing a comprehensive platform for studies addressing the fiscal, legal, and economic dimensions of the social sciences
Scientific Journal of Finance and Financial Law Studies (SJFFLS) – Author Guidelines
Authors are expected to comply with scientific and formatting standards when preparing manuscripts for submission to the Scientific Journal of Finance and Financial Law Studies (SJFFLS), including writing format, citation rules, and structural requirements.
Click here for the Sample Template.
All required documents and sample templates for the submission process can be accessed on the “Documents Required During Article Submission” page.
Only manuscripts prepared in accordance with the journal’s writing template are considered for review. Files that do not comply with the template will be returned to the author(s) for revision during the preliminary review stage.
1. General Rules
Font type: Times New Roman
Font size: 11 pt
Paragraph spacing: Before 0 pt, after 6 pt
Line spacing: 1.15 (Multiple)
Text alignment: Justified
In-text citation format: APA 7
2. Article Title and Author Information
Title:
Times New Roman, Capitalize Each Word, Bold, 14 pt, Left Aligned, 12 pt space before and 6 pt after, Line spacing: Multiple (1.15)
Author information:
Should not be written until the article is accepted.
Times New Roman, Capitalize Each Word, Bold, 12 pt, Left Aligned, 6 pt space before and after, Line spacing: Multiple (1.15)
3. Abstract and Keywords
Abstract:
Should be limited to 150 words, written as a single paragraph, and justified.
Times New Roman, 9 pt, spacing before 0 and after 6 pt, special = none, line spacing = single.
Keywords:
Should include 3–5 words.
Times New Roman, Capitalize Each Word, Bold, 9 pt, Left Aligned, 6 pt space before and after, Line spacing: Multiple (1.15)
JEL Codes should be determined from the relevant website: https://ideas.repec.org/JEL/
4. Article Sections and Format
The article should follow the IMRAD structure (Introduction, Methods, Results, and Discussion).
4.1. Introduction
Heading format:
Level 1 headings: All caps, bold, 11 pt, justified.
Content:
The research problem should be defined.
Relevant literature should be reviewed.
The research method and main findings should be stated.
4.2. Conceptual Framework
Theoretical foundations of the topic should be explained.
In-text citations must follow APA 7 format.
4.3. Research
4.3.1. Purpose and Importance of the Research
The purpose should answer the questions “What?”, “How?”, and “Why?”.
4.3.2. Population and Sample of the Research
The sampling process should be clearly described.
The sampling technique used should be explained.
4.3.3. Research Method
The research design, data collection, and analysis methods should be explained in detail.
4.3.4. Findings and Discussion
Findings should be presented systematically and supported by tables, figures, and statistics.
Table and Figure Rules:
Tables should be created in Microsoft Word.
Table titles should be placed above, bold, and in 11 pt.
Tables and figures must comply with APA 7 formatting standards.
Commas should be used as decimal separators.
4.4. Conclusion and Discussion
Numerical findings should not be repeated.
Similarities and differences with previous studies should be emphasized.
5. References and Citation Rules (APA 7 Format)
5.1. In-Text Citations (APA 7 Format)
Single author:
...... (Wilson, 2021).
...... Wilson (2021) stated that...
Two authors:
...... (Watson & Hassett, 2023).
Three or more authors:
...... (Wollmann et al., 2019).
Different years by the same author:
...... (Dollery, 2008, 2012).
Same year, different works by the same author:
...... (Davis, 2020a, 2020b).
Multiple sources cited together:
...... (Watson & Hassett, 2003; Wollmann et al., 2019).
5.2. Reference List Examples (APA 7 Format)
References should be justified, in 10 pt, with 1.15 line spacing.
Article:
Baker, J. S., & Jones, M. A. (1996). The poison grapevine: How destructive are gossip and rumor in the workplace? Human Resource Development Quarterly, 7(1), 75–88. https://doi.org/xxxxxxxx
Book:
Dunbar, R. (1997). Grooming, gossip, and the evolution of language. Harvard University Press.
Internet Source:
Dingfelder, S. F. (2006). Learned it through the grapevine. APA Monitor on Psychology. https://www.apa.org/monitor/apr06/grapevine
Thesis:
Danış, M. S. (2015). Dedikodunun sosyolojisi [Master’s thesis, Selçuk University]. Council of Higher Education National Thesis Center.
Report:
World Health Organization. (2020). Mental health and psychosocial considerations during the COVID-19 outbreak (WHO/2019-nCoV/MentalHealth/2020.1). https://www.who.int/docs
Book Chapter:
Erol, Y., & Akyüz, M. (2015). Örgütlerde dedikodunun işlevleri ve algılanışı. In K. Yılmaz & S. Doğan (Eds.), Sosyoloji ve örgüt çalışmaları (pp. 149–168). Nobel Yayıncılık.
PUBLICATION ETHICS
Scientific Journal of Finance and Financial Law Studies is dedicated to ensuring best practices on ethical matters, errors, and retractions. Plagiarism in all its forms constitutes unethical publishing behavior and is unacceptable. Conformance to standards of ethical behavior is expected of all parties involved: Editors, Authors, and Reviewers. The following ethics topics outlined for editors, authors, and reviewers are based on the COPE Code of Conduct for journal editors. Editors, authors, and reviewers will also adhere to the Scientific Journal of Finance and Financial Law Studies submission guidelines.
Editor's Duties: Publication Decisions The editor has complete responsibility and authority to accept, reject or request modifications to the manuscript. The editor does not reject papers based on suspicions, they shall have proof of misconduct.
Review of Manuscripts: The editor ensures that each manuscript submitted to the Scientific Journal of Finance and Financial Law Studies is reviewed for its intellectual content without regard to sex, gender, race, religion, citizenship, etc. of the authors. The editor also ensures that each manuscript is initially evaluated by the editor for originality, making use of appropriate software to do so. Following desk review, the manuscript is forwarded to blind peer review to make a recommendation to accept, reject, or modify the manuscript.
Ethical Guidelines: The editor shall ensure that all research material they publish conforms to internationally accepted ethical guidelines. Editors take reasonable responsive measures when ethical complaints have been presented concerning a submitted manuscript or published paper.
Confidentiality: The editor ensures that information regarding manuscripts submitted by the authors is kept confidential to anyone other than the corresponding author, reviewers, potential reviewers, other editorial advisers, and the publisher, as appropriate.
Disclosure and Conflicts of Interest: The editor shall not use unpublished materials disclosed in a submitted manuscript for his/her own research without the written consent of the author.
Authors' Duties:
Originality and Plagiarism: The authors must ensure that their work is entirely original works, and relevant previous work/words and publications, both by others and the authors' own should be appropriately acknowledged and referenced. Authors must certify that the manuscript has not previously been published elsewhere in any language.
Multiple Submissions: Authors must certify that the manuscript is not currently being considered for publication elsewhere.
Authorship: Authorship should be limited to those who have made a significant contribution to the conception, design, execution, or interpretation of the reported study. The corresponding author should act as a point of contact between the editor and the other authors and should keep co-authors informed and involve them in major decisions about the publication. Any change to the author list should be approved by all authors including any who have been removed from the list. Papers submitted by co-editors or editorial board members of Scientific Journal of Finance and Financial Law Studies as to whether the corresponding author or not should have handled by the editor and papers submitted by the editor as to whether corresponding author or not should have handled by one of the editorial board members to ensure unbiased and independent handling of such papers. Editor, co-editors, and editorial board members have no right to any process of their papers after they are submitted.
Peer Review Process: Authors must participate in the peer-review process. They should inform the editor if they withdraw their work from review, or choose not to respond to reviewer comments after receiving a conditional acceptance. Authors must respond to reviewers' comments in a professional and timely manner.
Data Authenticity and Retention: Authors must identify all sources used in the creation of their manuscripts. Authors must state that all data in the paper are real and authentic. They should present their results clearly, honestly, and without fabrication (making up research data), falsification (manipulation of existing data), or inappropriate data manipulation.
Disclosure and Conflict of Interest: All authors must notify the Editors of any conflicts including a statement disclosing any financial or other substantive conflicts of interest that may be construed to influence the results or interpretation of their manuscript. Funding sources should be disclosed.
Fundamental Errors: Authors should alert the editor promptly if they discover an error in any submitted, accepted, or published work. Authors should cooperate with editors in issuing corrections or retractions when required.
Research on Human Subjects: When appropriate, all authors must cite approval by an institutional review board (IRB) for research on human subjects.
Reviewers' Duties:
Confidentiality: Reviewers must keep all manuscripts received for review confidential. Privileged information or ideas obtained through peer review must be kept confidential and not used for personal advantage.
Standards of Objectivity: Reviewers should be objective and constructive in their reviews with no personal criticism of the author.
Supporting Argument: Reviewers should express their views clearly and observations should be formulated clearly with supporting arguments so that authors can use them for improving the paper. They should not make derogatory personal comments or unfounded accusations. Reviewers should be specific in their criticisms, and provide evidence with appropriate references to substantiate general statements such as, 'this work has been done before, to help editors in their evaluation and decision and in fairness to the authors.
Plagiarism, Fraud and Other Ethical Concerns: Reviewers should let the editor know if they suspect/find that a manuscript is a substantial copy of another work, citing the previous work in as much detail as possible. Reviewers should also identify relevant published work that has not been cited by the authors.
Acknowledgement of Sources: Reviewers must ensure that authors have acknowledged all sources of data used in the research. They should identify cases in which relevant published work referred to in the paper has not been cited in the reference section. They should point out whether observations or arguments derived from other publications are accompanied by the respective source.
Conflicts of Interest: Reviewers should not review manuscripts in which they have conflicts of interest resulting from competitive, collaborative, or other relationships or connections with any of the authors, companies, or institutions connected to the papers.
Promptness: 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. In the event that a reviewer feels it is not possible for him/her to complete the review of the manuscript within stipulated time should also notify the editor so that the manuscript could be sent to another reviewer.
ücretsiz
1995 yılında Kayseri’de doğdum. 2018 yılında Antalya Bilim Üniversitesi Hukuk Fakültesinden mezun oldum. 2019 yılından beri Antalya Barosuna kayıtlı serbest avukatlık faaliyeti yürütmekteyim.
JASON V. CHAVEZ
Associate Professor IV
ZPPSU
The researcher is a MOOC (Massive Open Online Course) Facilitator, American English Trainer and a Language Teacher Specialist who undergone training from the US Embassy in the Philippines.
He is currently a full-time language, marketing, and research instructor of Zamboanga Peninsula Polytechnic State University (ZPPSU). He is the Director for Research Operations Office and Director for Flexible Learning Office in the same University.
He completed his degree for PhD in Language Teaching at Western Mindanao State University. He is a full-fledged Masters graduate in Educational Administration in the same university. His undergraduate study is Bachelor in Secondary Education Major in English. Furthermore, he has corporate leadership experience in sales and marketing from multinational companies.
Publications: His scopus-indexed published studies include The Preservice Teachers’ Religiosity And Authorial Stance As Predictors To Their Heteronormativity: Perception Of LGBTI In The Initial Teacher Education (Asian EFL Journal), Impact of Massive Open Online Course on the Teacher-Enrollees’ Personal Growth and Professional Development (Solid State Technology Journal) and Bilingual Parents’ Dispositions: Precursor to Developing the English Language Teaching Curriculum (Psychology and Education Journal). His research on Academic and Health Insecurities of Indigent Students during Pandemic: Study on Adaptive Strategies under Learning Constraints (Journal of Multidisciplinary in Social Sciences) was published in an ASEAN Citation Index Journal.
Conferences and Awards: He was awarded with Best Papers in July 2021 on two co-authored studies on Hybridization of Learning Management System in Tertiary Education and Practical Assessment in Demonstration-based Skills: Practices and Strategies during Pandemic during the 2nd World Conference in Education, Law, and Technology with over 300 research presenters around the world. He was awarded as Best Presenter in International Organization of Educators and Researchers (IOER) in August 2020 with his study on Bilingual Parents’ Narratives on the Real-Life Use of English Language: Materials for English Language Teaching Curriculum. His study on Academic and Health Insecurities of Indigent Students during Pandemic: Adaptive Strategies under Learning Constraints was presented in ADVED2020-6th International Conference On Advances In Education By The International Organization Center Of Academic Research based in Turkey. He won 3rd place for his research on Women's Mental Health and Economy: Coping and Responding during Pandemic during the National Gender and Development Congress organized by the Central Luzon State University (CLSU). He was also a finalist as Best Presenter in the APCORE International Conference 2020 with his research Bilingual Parents’ Dispositions: Precursor to Developing the English Language Teaching Curriculum.
Editorial and Peer-Review:
Invited Editor: Nova Publishing, Hauppauge, New York USA
Member Editorial Board: Journal of Educational Research in Developing Areas
Peer Reviewer: Springer Nature (Technology, Knowledge, and Learning JournaL), a scopus-journal based in the USA
Current Research Projects: Currently, he just completed his research on Reconfiguring Assessments in Online Education: Lens from Learners and Teachers during Pandemic and presented in the International Conference on Educational Measurements (ICEME). He is authoring Assessing Academic Integrity and Humanized Teaching: Flexible Learning during a Crisis as part of the Texas International Education Consortium (TIEC-CHED-US Embassy Program for Flexible Learning). On collaboration for external funding is a research on Food Establishments Practicing Halal: Inventory, Assessment, and Promotional Initiatives. He is also co-author to a study on VAWC Consciousness Among Women in the Formal and Informal Economy: Awareness, Access, Support and Legal-Seeking Behaviors. Also in his pipeline of research undertakings are Inventory and Analysis of Gender-based Online Humor: A Contrarian Language on Gender and Development Mainstreaming, Flexible Learning Set-up and Emerging Management Traits of Working Students during Pandemic, and University Equity Upgrade: Institutional Preference and Technology Courses Branding.
Accounting lecturer and financial manager specializing in accounting research, taxation, cost accounting, and managerial accounting, with active engagement in applying Artificial Intelligence for financial analysis and decision-making. Holder of the CPA designation. Skilled in statistical analysis and Python programming for empirical research and data-driven insights.
Dr. Syed Munawar Shah is a Professor of Economics and Dean of the Faculty of Management Sciences at Balochistan University of Information Technology, Engineering and Management Sciences (BUITEMS), Quetta, Pakistan. He holds a PhD in Economics from the National University of Malaysia, an MSc in Financial Economics from the University of Glasgow (UK), and an MCom from the University of Otago.
Dr. Shah's research spans development economics, sustainable development goals (SDGs), water and agricultural productivity, Islamic finance, and data-driven policy analysis. He has led and contributed to numerous national and international projects with organizations such as the United Nations Development Program (UNDP), International Water Management Institute (IWMI), and government departments.
An active researcher and consultant, Dr. Shah has published widely in peer-reviewed journals and supervised numerous MS and PhD theses. He is also the founder and CEO of HoneReves, a technology-driven company focused on data analytics, digital governance, and capacity building.
Dr. Ronel Geraldizo Dagohoy is a seasoned academic and public administration professional with a strong background in governance and educational leadership. He earned his Doctor in Public Administration from the University of Mindanao and holds both Bachelor's and Master's degrees in Public Administration from Bukidnon State University. Currently, he has completed the academic requirements for the Doctor of Philosophy in Development Research Administration at the University of Southeastern Philippines. Dr. Dagohoy has held pivotal roles in academia, notably as the former Department Chairperson of the Bachelor of Public Administration at Davao del Norte State College and currently serves as the Vice President for Research, Development, and Extension at Kapalong College of Agriculture, Sciences and Technology.
She is a person who is involved in the field and study of public administration. Professor Dr. Dra. Andi Cudai Nur, M.Si. Born in South Sulawesi, Indonesia. Email cudainur@unm.ac.id Address at Sampit No. 9 Bukit Baruga, Makassar, & Telp +62 8114480989. Started his career in 1992 as a lecturer in Educational Administration at the Faculty of Education Science, Makassar State University. Furthermore, Homebase Lecturer of Public Administration Study Program at Postgraduate Masters & Doctoral 2009 to present, and Lecturer of State Administration at the Faculty of Social Sciences and Law, Makassar State University (UNM) 2009 to present. Author of textbooks, modules, articles, papers, proceedings, Sinta & Scopus Indexed Journals. Active as a presenter, attending seminars, conferences, conducting research, and community service.
Tando is a Senior Lecturer and academic at the University of Mpumalanga (UMP) in Mbombela, South Africa, in the field of Public Management/Leadership (Public Administration and Local Government).
Yönetim Bilimleri Anabilim dalında Profesörlük unvanı almıştır. 2018 yılından beri Atatürk Üniversitesi İnsan Kaynakları Koordinatörü olarak görev yapmaktadır. Ayrıca 2021 yılından beri Atatürk Üniversitesi İİBF Kamu Yönetimi bölüm başkanlığı görevini sürdürmektedir. 2017-2019 yılları arasında Atatürk Üniversitesi İİBF Dekan Yardımcılığı görevini yürütmüştür. 2018 – 2021 yılları arasında Fakülte Yönetim Kurulu Üyesi olarak görev almıştır. 2021 yılından beri Fakülte Kurulu üyeliği vazifesini devam ettirmektedir.
Atatürk Üniversitesinde çeşitli kurullarda üyeliğini sürdüren Prof.Dr.Salih Börteçine AVCİ Kamu Yönetimi bölümü Yönetim Bilimleri alanında 6 doktora tezi, 12 yüksek lisans tezi tamamlamıştır. Prof.Dr. Salih Börteçine AVCİ’nın 8’i SCI-expanded, 2’si SSCI, 3’ü ESCI olmak üzere toplam 83 yayını, 7 Bilimsel projesi bulunmaktadır.
Professor Dr. Muhammad Ashfaq is currently working as Professor/Dean, Faculty of Management Studies, the University of Faisalabad-Pakistan. He completed his graduation in 1985 and earned MS degree in Agricultural Economics in 1988. He won the scholarship in 1990-91, from USAID for training in Agricultural Marketing and Sales from Colorado State University, USA. Later on he won scholarship from the World Bank for higher studies in Australia and went to University of New England, Armidale Australia in 1995 and successfully completed his PhD degree. There he carried out his doctoral level research on the key issue of agricultural policy in Pakistan. During his stay in Australia, he also actively participated in various socio-cultural activities. In the year 2006, he also won a prestigious Higher Education Commission funded fellowship and went to University of Laval, Canada for his post doctorate studies. Dr. Ashfaq has rendered services as consultant to various national and international organizations. He is also acting as PhD/MS supervisor for ICDD, Kassel University, Germany. He has also won the TWAS Associateship Award in 2011 and Australian Alumni Excellence Award in 2013 for Innovation and Research. He has supervised 12 PhD students and more than 150 MS/M.Phil/MSc students. He is the author/co-author of 5 books; 14 chapters and more than 100 research papers published in peer reviewed journals. He is also working as editor/section editor of different journals. He has completed 32 research projects as PI/Co-PI which were funded by national and international organisations like USAID, ACIAR, ICARDA, IFPRI, ILRI, AgMIP, JBIC, ADB, JICA, TiKA, UK Met Dept. and Govt of Pakistan.
Experience: Prof. Ashfaq have more than 32 years of rich teaching and research experience and have interest and worked on various research projects in the following areas;
o Irrigated Agriculture
o Impact Assessment of Interventions and policy
o Supply Chain Management
o Climate Change and Poverty
Ku Maisurah Ku Bahador received her PhD in Accounting Information Systems from the University of South Australia in 2014. Her research interests include IT competency, information systems auditing, quality assurance, digital business, sustainability, social business & entrepreneurship. She has published articles in several journals, including Scopus/WoS-indexed journals and book chapters. Ku Maisurah also has extensive experience in providing consulting focusing on quality assurance based on ISO 9001:2015, as well as strategic planning of organizations. In terms of academic role, she also conducts classes for accounting students (undergraduate and postgraduate level) and supervises PhD and master students.
Haryani Santo Hartono adalah peneliti doktoral di bidang Ekonomi di Universitas Islam Internasional Indonesia (UIII). Dia memegang gelar Master dalam Studi Islam dari International Open University dan gelar Sarjana Manajemen Keuangan. Minat penelitiannya berpusat pada ekonomi Islam dan keuangan etis, dengan fokus khusus pada bagaimana prinsip-prinsip moral dan etika Islam dapat memajukan keadilan, inklusi, dan keberlanjutan dalam sistem ekonomi kontemporer. Melalui karyanya, ia berusaha menjembatani kesenjangan antara pemikiran etis Islam dan pembangunan ekonomi praktis, berkontribusi pada lanskap keuangan yang lebih adil dan didorong oleh nilai.
With an experience of more than fifteen years, Saud has proficiency in all types of data handling and analysis including Big Data (Huge, Fat and Large). He has expertise in Macro-Econometric Modeling, Micro-econometric Modeling, a-theoretical simulation techniques and Forecasting. As a Data Analyst, he worked in UNICEF funded project “Sustainability Check on WASH Services (Rural Open Defecation Free and Rural Drinking Water Supply Schemes - RWSS) in Sindh & Punjab” in collaboration with National University of Science and Technology (NUST) and ANN associates. He worked as Lead Econometrician in Economic Cooperation Organization (ECO) funded project “Economic Management Modeling in ECO Member Countries”. As a team lead he evaluated the methodological aspects of Global Innovation Index (GII) and highlight the reasons behind poor performance of PAKISTAN in GII 2016. He is trained at National School of Public Policy, Lahore on a course “Ambassador Of Evidence: Training of Trainers”. He attended workshop on Price Statistics at “Training Wing, Pakistan Bureau of Statistics, Islamabad”. He remained Member of National Curriculum Revision Committee (NCRC) of Higher Education Commission (HEC) Pakistan. He is member of ‘Energy Division’ at Pakistan Institute of Development Economics. Currently he has been working on several Demand Driven Research (DDR) studies requested from Finance Division Government of Pakistan, Chief Economist Pakistan and Pay & Pension Commission of Pakistan.
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