Jurnal Ilmiah Akuntansi Indonesia (JIAI) is fully committed to maintaining the highest standards of publication ethics, transparency, and scholarly integrity. In accordance with the principles set forth by the Committee on Publication Ethics (COPE), a conflict of interest arises when professional, financial, personal, or institutional affiliations or relationships inappropriately influence, or can be reasonably perceived to influence, the objectivity and integrity of research design, peer review, editorial decisions, and publication.

1. Conflicts of Interest for Authors
Authors submitting manuscripts to JIAI are required to disclose any financial support, commercial interests, institutional ties, or personal relationships that could inappropriately bias or affect their work. Following the guidelines detailed in the COPE Flowchart on Undisclosed Conflict of Interest in a Submitted Manuscript, absolute transparency is mandatory. Authors must explicitly state all sources of funding, grants, and potential competing interests in a dedicated conflict of interest section within the manuscript.

2. Conflicts of Interest for Peer Reviewers
Peer reviewers must approach the evaluation process with complete objectivity and impartiality. As emphasized in COPE's Guidance on Conflicts of Interest, reviewers must immediately decline an invitation to review if they have any collaborative, financial, personal, or competitive relationships with any of the authors, institutions, or companies connected to the manuscript. Furthermore, reviewers are strictly prohibited from utilizing any data, concepts, or unpublished arguments from the manuscript for personal advantage or gain.

3. Conflicts of Interest for Editors and Editorial Staff
Editors, guest editors, and editorial board members of JIAI must recuse themselves entirely from handling manuscripts in which they have any conflict of interest, including professional or personal ties to the authors or sponsoring institutions. To guarantee editorial independence, any editorial staff member who wishes to submit an article to JIAI must have their manuscript handled completely by independent editors and external reviewers, strictly adhering to the COPE Position on Handling Suspected Undisclosed Conflicts of Interest.

4. Management and Resolution of Undisclosed Conflicts
If a conflict of interest is identified or suspected after a manuscript has been submitted or published, JIAI will investigate the matter promptly and thoroughly. The journal handles such instances by utilizing the procedures established in the COPE Discussion Document on Handling Conflicts of Interest. Depending on the severity of the violation, consequences may include publishing a formal correction notice, issuing an expression of concern, or completely retracting the article from the journal repository.