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Publication Ethics
Publication Ethics and Publication Malpractice Statement
Jurnal Ilmiah Akuntansi Indonesia is committed to upholding the highest standards of publication ethics and takes all possible measures against publication malpractices. All parties involved in the publishing process—including authors, editors, and peer reviewers—must adhere strictly to these ethical guidelines, which are formulated in alignment with the core practices and guidelines established by the Committee on Publication Ethics (COPE).
Jurnal Ilmiah Akuntansi Indonesia is committed to upholding the highest standards of publication ethics and takes all possible measures against publication malpractices. All parties involved in the publishing process—including authors, editors, and peer reviewers—must adhere strictly to these ethical guidelines, which are formulated in alignment with the core practices and guidelines established by the Committee on Publication Ethics (COPE).
1. Duties and Responsibilities of Editors
Editors of Jurnal Ilmiah Akuntansi Indonesia hold full responsibility for deciding which articles submitted to the journal should be published, relying heavily on the journal's editorial board policies and constrained by legal requirements regarding libel, copyright infringement, and plagiarism. Editors evaluate manuscripts fairly based exclusively on their academic merit, intellectual content, and originality, without regard to the authors' race, gender, sexual orientation, religious belief, ethnic origin, citizenship, or political philosophy, supporting editorial independence as outlined in the COPE Focus on Editorial Independence. Furthermore, editors ensure that unpublished materials disclosed in a submitted manuscript are not used in an editor's own research without the express written consent of the author, and they take responsive measures when ethical complaints are presented concerning a submitted manuscript or published paper, following the systematic flowcharts provided in the COPE Guidance and Tools repository.
Editors of Jurnal Ilmiah Akuntansi Indonesia hold full responsibility for deciding which articles submitted to the journal should be published, relying heavily on the journal's editorial board policies and constrained by legal requirements regarding libel, copyright infringement, and plagiarism. Editors evaluate manuscripts fairly based exclusively on their academic merit, intellectual content, and originality, without regard to the authors' race, gender, sexual orientation, religious belief, ethnic origin, citizenship, or political philosophy, supporting editorial independence as outlined in the COPE Focus on Editorial Independence. Furthermore, editors ensure that unpublished materials disclosed in a submitted manuscript are not used in an editor's own research without the express written consent of the author, and they take responsive measures when ethical complaints are presented concerning a submitted manuscript or published paper, following the systematic flowcharts provided in the COPE Guidance and Tools repository.
2. Duties and Responsibilities of Peer Reviewers
Peer review assists the editor in making editorial decisions and, through editorial communications with the author, may also assist the author in improving the paper. Reviewers must treat any manuscripts received for review as confidential documents, meaning they must not be shown to or discussed with others except as authorized by the editor. Reviews must be conducted objectively, and observations should be formulated clearly with supporting arguments so that authors can use them for improving the paper. Reviewers are expected to disclose any potential conflicts of interest before agreeing to review and should decline to review manuscripts in which they have conflicts resulting from competitive, collaborative, or other relationships with any of the authors, companies, or institutions connected to the papers, adhering strictly to the COPE Ethical Guidelines for Peer Reviewers.
Peer review assists the editor in making editorial decisions and, through editorial communications with the author, may also assist the author in improving the paper. Reviewers must treat any manuscripts received for review as confidential documents, meaning they must not be shown to or discussed with others except as authorized by the editor. Reviews must be conducted objectively, and observations should be formulated clearly with supporting arguments so that authors can use them for improving the paper. Reviewers are expected to disclose any potential conflicts of interest before agreeing to review and should decline to review manuscripts in which they have conflicts resulting from competitive, collaborative, or other relationships with any of the authors, companies, or institutions connected to the papers, adhering strictly to the COPE Ethical Guidelines for Peer Reviewers.
3. Duties and Responsibilities of Authors
Authors of original research reports must present an accurate account of the work performed as well as an objective discussion of its significance. Underlying data should be represented accurately in the paper, and fraudulent or knowingly inaccurate statements constitute unethical behavior and are unacceptable. Authors must ensure that they have written entirely original works, and if they have used the work and/or words of others, this must be appropriately cited or quoted in accordance with international academic standards. Authorship must be limited to those who have made a significant contribution to the conception, design, execution, or interpretation of the reported study, and all who have made significant contributions should be listed as co-authors while ensuring practices align with the COPE Authorship Discussion Document. Authors should also disclose any financial or other substantive conflict of interest that might be construed to influence the results or interpretation of their manuscript, and promptly notify the journal editor if they discover a significant error or inaccuracy in their published work to cooperate in retracting or correcting the paper.
Authors of original research reports must present an accurate account of the work performed as well as an objective discussion of its significance. Underlying data should be represented accurately in the paper, and fraudulent or knowingly inaccurate statements constitute unethical behavior and are unacceptable. Authors must ensure that they have written entirely original works, and if they have used the work and/or words of others, this must be appropriately cited or quoted in accordance with international academic standards. Authorship must be limited to those who have made a significant contribution to the conception, design, execution, or interpretation of the reported study, and all who have made significant contributions should be listed as co-authors while ensuring practices align with the COPE Authorship Discussion Document. Authors should also disclose any financial or other substantive conflict of interest that might be construed to influence the results or interpretation of their manuscript, and promptly notify the journal editor if they discover a significant error or inaccuracy in their published work to cooperate in retracting or correcting the paper.
4. Handling of Unethical Behavior and Misconduct
In cases of suspected or alleged research misconduct, fraudulent publication, or plagiarism, the editorial office of Jurnal Ilmiah Akuntansi Indonesia will take prompt action to investigate the issue. The editorial team will handle allegations by following standard operating procedures and flowcharts designed to address breaches of publication ethics, ensuring that both complainants and accused parties are treated fairly and transparently as recommended by the COPE Flowcharts for Dealing with Misconduct. If the investigation confirms a violation, appropriate actions will be taken, including the publication of a retraction, an erratum, or an expression of concern, alongside notifying the affected institutions.
In cases of suspected or alleged research misconduct, fraudulent publication, or plagiarism, the editorial office of Jurnal Ilmiah Akuntansi Indonesia will take prompt action to investigate the issue. The editorial team will handle allegations by following standard operating procedures and flowcharts designed to address breaches of publication ethics, ensuring that both complainants and accused parties are treated fairly and transparently as recommended by the COPE Flowcharts for Dealing with Misconduct. If the investigation confirms a violation, appropriate actions will be taken, including the publication of a retraction, an erratum, or an expression of concern, alongside notifying the affected institutions.
