Jurnal Akuntansi adheres to the highest standards of publication ethics and expects all contributors to uphold these principles. The following guidelines are in place to ensure the integrity and quality of the journal’s content:
Originality and Plagiarism: Authors must ensure that their work is original and does not involve any form of plagiarism. Proper citations should be provided for any content sourced from other works.
Authorship: Only those who have made significant contributions to the research should be listed as authors. All contributors should be acknowledged appropriately.
Data Fabrication: Authors should not manipulate or fabricate data. All data and results reported must be truthful and accurate.
Conflict of Interest: Authors must disclose any potential conflicts of interest that may affect the impartiality of their research.
Confidentiality: Reviewers should treat all manuscripts and associated materials as confidential. Information about the manuscript should not be shared with others unless authorized.
Objective Evaluation: Reviews should be conducted impartially, and personal opinions should not interfere with the evaluation of the manuscript.
Conflict of Interest: Reviewers must recuse themselves from reviewing a manuscript if they have a conflict of interest with the authors or the research.
Fair and Impartial Decision-Making: Editors should evaluate manuscripts based on the quality of the research and its relevance to the journal’s scope, without bias towards the authors' identities or affiliations.
Transparency: Editors should ensure that the publication process is transparent and that decisions are communicated clearly to the authors.
Corrections and Retractions: If errors are discovered after publication, editors are responsible for ensuring that appropriate corrections, clarifications, or retractions are made.
Conflict of Interest: Editors must disclose any conflicts of interest and recuse themselves from handling manuscripts where they have a personal or professional conflict.
Adherence to Ethical Standards: The publisher must ensure that the journal adheres to all ethical guidelines outlined above and follows best practices in the field of scholarly publishing.
Transparency in Publishing Process: The publisher is responsible for ensuring transparency in the editorial and peer-review processes and providing accurate information about the journal’s scope, submission guidelines, and publication policies.
Appeals Process: The journal will provide a fair and transparent process for addressing any ethical complaints related to submitted manuscripts or published articles. Authors and reviewers should feel confident in submitting complaints if necessary, and these will be reviewed promptly by the editorial team.
Respect for Human and Animal Rights: Research involving human participants or animals must comply with ethical standards set forth by relevant ethical review boards or institutions.
Funding Sources: Authors should disclose all sources of funding for their research, and any financial support must be transparent and ethical.
