Allegation of research misconduct

Policy on Allegations of Research Misconduct
Jurnal Ilmiah Akuntansi Indonesia takes all allegations of research misconduct—including data fabrication, falsification, plagiarism, redundant publication, and unethical authorship—extremely seriously. Protecting the integrity of the scholarly record requires a transparent, fair, and rigorous mechanism for investigating suspected breaches, aligning fully with the governance standards and core practices established by the Committee on Publication Ethics (COPE) Core Practices.
1. Reporting Suspected Misconduct
Anyone—including reviewers, readers, editors, or institutional bodies—may bring allegations of research misconduct to the attention of the editorial office at any time. All complaints and concerns are treated with utmost confidentiality and discretion. The editorial team handles initial inquiries systematically to determine the credibility of the claim, following the preliminary assessment protocols and resources outlined in the COPE Guidance and Tools repository.
2. Investigation Workflow and Flowcharts
When substantive evidence supports an allegation of misconduct, the editorial office initiates a formal investigation. The editor-in-chief and editorial board manage the process neutrally, ensuring that both complainants and accused authors are given a fair opportunity to respond. To guarantee procedural fairness and systematic handling, the journal adopts the step-by-step decision trees and protocols detailed in the COPE Flowcharts for Dealing with Misconduct.
3. Sanctions, Retractions, and Institutional Cooperation
If an investigation confirms that research misconduct has occurred, Jurnal Ilmiah Akuntansi Indonesia will enforce appropriate corrective actions. These sanctions may include the immediate rejection of submitted manuscripts, formal bans on future submissions, notification of the author's academic institution or funding body, and the publication of an official retraction notice or expression of concern. All post-publication corrections and retractions are executed transparently in strict compliance with the COPE Retraction Guidelines.