Publication Ethics

Jurnal Akuntansi is committed to upholding the highest standards of publication ethics and takes all possible measures against publication malpractice. The journal follows ethical guidelines established by the Committee on Publication Ethics (COPE) and adheres to best practices adopted by leading international publishers. The responsibilities of authors, editors, reviewers, and the publisher are outlined below.

1. Duties of Authors

Authors submitting manuscripts to Jurnal Akuntansi must ensure that:

  1. Originality and Plagiarism
    Submissions represent original work that has not been published elsewhere nor is under review in any other journal. Authors must properly cite and reference all sources that have influenced their work. Plagiarism in any form, including self-plagiarism, is strictly prohibited.
  2. Data Accuracy and Transparency
    Authors must ensure that data presented in the manuscript is accurate, reliable, and obtained through ethical research practices. Fabrication, falsification, or inappropriate data manipulation constitutes unethical behavior.
  3. Authorship and Contribution
    Authorship should be limited to individuals who have made a significant scientific contribution to the research. All co-authors must approve the final version of the manuscript and agree to its submission.
  4. Disclosure of Conflicts of Interest
    Authors must disclose any financial or non-financial conflict of interest that could influence the interpretation of findings.
  5. Acknowledgment of Sources and Funding
    Proper acknowledgment of all research support, funding agencies, and institutional affiliations is required.
  6. Correction of Errors
    If authors discover significant errors or inaccuracies in their published work, they must promptly notify the editor and cooperate in the retraction or correction process.

2. Duties of Editors

Editors of Jurnal Akuntansi are responsible for:

  1. Fair and Independent Decision-Making
    Editorial decisions are based solely on the manuscript’s academic merit, originality, clarity, and relevance to the journal’s scope, without discrimination based on race, gender, religion, or the authors’ institutional affiliation.
  2. Confidentiality
    Editors must protect the confidentiality of all submitted manuscripts and must not disclose any information to anyone other than authorized individuals.
  3. Avoidance of Conflicts of Interest
    Editors must recuse themselves from editorial decisions if they have any conflict of interest regarding a manuscript.
  4. Handling of Ethical Complaints
    Editors shall actively investigate any ethical concerns or complaints raised about a manuscript and follow COPE guidelines for resolving issues.

3. Duties of Reviewers

Reviewers play a crucial role in maintaining academic quality and integrity. Reviewers must:

  1. Confidentiality
    Treat the manuscript as a confidential document and not share it with others.
  2. Objectivity and Constructive Feedback
    Provide an objective, unbiased evaluation of the manuscript along with constructive feedback.
  3. Timeliness
    Complete the review within the agreed timeframe and notify the editor if more time is needed.
  4. Conflict of Interest
    Decline the review if any competing interests may influence the evaluation.
  5. Acknowledgment of Sources
    Identify relevant published work that has not been cited and report any suspected ethical concerns.

4. Duties of the Publisher

The journal’s publisher ensures that:

  1. Ethical Oversight
    Jurnal Akuntansi maintains high ethical standards by supporting the editorial team in handling misconduct cases.
  2. Transparency and Academic Quality
    The publisher ensures that publication decisions are not affected by commercial interests.
  3. Accessibility and Archiving
    The publisher collaborates with indexing services and digital preservation systems to ensure long-term access to published content.

5. Allegations of Misconduct

Jurnal Akuntansi takes ethical breaches seriously. Allegations such as plagiarism, duplicate submission, authorship disputes, or data manipulation will be investigated according to COPE procedures. Sanctions may include manuscript rejection, retraction, or a submission ban.