Jurnal Akuntansi upholds the integrity and credibility of the research it publishes. In line with best practices in scholarly publishing, the journal adheres to the following policy for retraction of articles:
An article may be retracted if:
Plagiarism: The article contains plagiarized content.
Data Fabrication or Falsification: The research data is found to be fabricated, manipulated, or falsified.
Unethical Research: The research violates ethical guidelines, such as the use of human or animal subjects without proper consent or ethical review.
Duplicate Publication: The article has been published elsewhere without proper citation or acknowledgment.
Significant Errors: If a major error is discovered in the article that affects its conclusions and the author cannot provide a correction.
Investigation: Upon receiving a complaint or identifying a potential issue, the editorial team will investigate the matter promptly and thoroughly.
Notification: If a retraction is necessary, the corresponding author and co-authors will be notified, and a statement of retraction will be issued on the article's page.
Public Notice: The retracted article will be marked clearly on the journal’s website, and a retraction notice will be published. The retraction notice will include the reason for the retraction and the article’s citation information.
A retraction notice will be issued to explain why the article was retracted. The notice will contain:
The title and authors of the article.
A clear statement regarding the reason for retraction.
A reference to any errors or ethical concerns that led to the retraction.
Confidentiality: All matters related to retraction will be handled confidentially, with communication between the editorial team, authors, and relevant parties.
Author Rights: Authors will be given an opportunity to respond to allegations before a final decision is made. If the retraction is due to errors or ethical violations, the editorial team will consider the authors' input before proceeding.
Archiving: The retracted article will remain available in the journal’s archive with a clear retraction notice. The article will be marked as "retracted," and the reason for retraction will be visible.
Correction: If a corrected version of the article is submitted, it will be treated as a new submission and undergo the full peer-review process.
