Publication Ethics
Publication Ethics and Malpractice Statement
Publication Ethics
This statement clarifies ethical behavior by parties involved in the act of manuscript publication in Jurnal Akuntansi, which is managed by the Faculty of Economics and Business UKRIDA .
This statement is based on COPE's best practice standards.
1. Ethical Guidance for Journal Publication
The publication of a manuscript requires consideration related to its ethics. This is also applied in Jurnal Akuntansi. Jurnal Akuntansi publishes articles theoretically and empirically studied from accountable resources. This matter is vital for the development of knowledge to be implemented in developing a country's economy. Thus, a coherent and valued knowledge network must be carried out in the Ethics Guidelines for Journal publications. This thing reflects on the work of authors and supporting institutions.
Articles in Jurnal Akuntansi are peer-reviewed to support and achieve scientific method. It is essential to agree on expected standards of ethical behavior by parties involved in the act of manuscript publication, including writers, editors, reviewers, publishers, and the public.
The Faculty of Economics and Business UKRIDA as Publisher of Jurnal Akuntansi takes its trusteeship beyond all the publishing stages very seriously and carries it out with ethics and other responsibilities. Faculty of Economics and Business UKRIDA commits to ensuring that broadcasting, reprinting, or other commercial income does not impact or influence editorial decisions.
2. Publication Decisions
Before publishing Jurnal Akuntansi, both online or printed, the Chief Editor in charge of publishing requests input from other editors and the reviewer's support; it also based the steps of journal publications, which start from the submission of the manuscript to editor review, checking by the reviewer, layout checking, plagiarism, and copyright checking. This process is under the supervision of the Chief Editor and other editors with authority that a publication decision arises for the articles in Jurnal Akuntansi.
3. Non-discrimination
In each publication of Jurnal Akuntansi, the editors and reviewers evaluate the manuscript for its scientific content alone without relating to race, sex, sexual orientation, religious beliefs, ethnic origin, citizenship, or political philosophy of the author. This matter upholds the ethics of publishing the Jurnal Akuntansi, which is non-discrimination.
4. Confidentiality
Every article published in Jurnal Akuntansi is secured for its valuable information. Thus, editors and reviewers are permitted to keep information related to the journal private from everybody. It includes the authors, reviewers, editorial teams, and publishers. They are only allowed to disclose what is relevant and appropriate.
5. Disclosure and Conflict of Interest
Any unpublished material will be disclosed under a submitted manuscript and will not be used by the editorial boards and reviewer in their research.
Duty and Obligation of the Reviewer
1. Contribution to editorial decisions
Publication of manuscripts in Jurnal Akuntansi involves a reviewer in the field. The reviewer's decisions contribute to the editor's decision for every manuscript. This journal uses the blind review process. The result of the review is sent back to the author by the editor. This point is made to improve the author's quality of writing.
2. Promptness
Jurnal Akuntansi values the punctuality of the publication and information delivery to authors. Every submitted manuscript in Jurnal Akuntansi will be informed to the author and reviewer to be processed based on the introductory provisions. If the reviewer cannot submit on time, the editor will decide to replace them with another more qualified reviewer. This ensures that the publication time is consistent with the selected schedule.
3. Privacy and Confidentiality
Jurnal Akuntansi is managed by the Faculty of Economics and Business UKRIDA with the support of the editor and expert reviewer. The editors, reviewers, and publishers secure every manuscript submitted confidentially. Because it is blind-reviewed, every manuscript can only be discussed by the editor and writer for its content.
4. Objectivity Standard
Every submitted manuscript submitted to Jurnal Akuntansi must be evaluated by the editors and reviewers based on the established Standard. Nevertheless, commentary and review by the editor and reviewer must be respectful towards the author. Every reviewer is required to be consistent with the decisions and recommendations of the editors and writer
5. Reference Citation / Acknowledgment
The reviewers must make points of reference used in the manuscript submitted by the authors through the editor. Every source must be checked for validity and novelty and obtained from a trusted journal site.
6. Disclosure and Conflict of Interest
Any specific information or ideas obtained through the peer-review process must be kept confidential and not used for personal gain. Reviewers should not consider texts containing conflicts of interest from competitive, collaborative, or other relationships or also connections with writers, companies, or other institutions associated with the research.
Duties and Obligations of the Author
1. Reporting Standard
All authors must serve accountable relevant information in works submitted to Jurnal Akuntansi. Presented data ought to be cited from liable sources. The references must be written in the article. Any form of fraud or inaccurate statement made on purpose is unethical and, therefore, unacceptable.
2. Data Access and Retention
The Authors might be asked for an explanation related to data and information written in the script. Thus, they must punctually provide data and information to the editor and the reviewer. This is due to simplifying the correction process of the submitted article based on the guideline by Jurnal Akuntansi.
3. Originality and Plagiarism
Authors must ensure that the work is original. They must make proper citations whenever using other's words or work. If plagiarism or citation problems are discovered in the author's work, the manuscript will be automatically rejected. Complete policies related to plagiarism can be seen in the Plagiarism Policy
4. Multiple, Redundant or Concurrent Publication
Whenever an author submits a manuscript to be published in the Jurnal Akuntansi, one cannot simultaneously send the manuscript to another publisher. This act is considered unethical. Thus, the manuscript would not be accepted.
5. Acknowledgment of Sources.
For every manuscript the author sends to Jurnal Akuntansi, the cited authors should be given proper acknowledgment and credit. All of the acknowledgments must be written clearly in the Reference List.
6. Authorship of the Paper.
Authorship should be limited to those who have contributed significantly to the research reported in the submitted manuscript. The authors listed in the manuscript are responsible for keeping the co-authors posted on the review process. If the manuscript is accepted, all authors are required to provide and sign a statement that the research is their original work
7. Hazards and human or animal subjects
If the research uses chemicals, procedures, or tools that may contain hazards that are usually not inherent in the usage, the author must identify all these things in the text
8. Disclosure and Conflicts of Interest.
All writers should express everything that supports them to complete the research in their manuscript. All financial support for the study should be disclosed.
9. Fundamental errors in published works
When an author discovers a significant error or inaccuracy in his published work, the author must immediately notify the journal's editor or publisher and work with the editor to withdraw or improve the research.
