CORRECTION AND RETRACTION

How Jurnal Akuntansi dan Keuangan amends the articles that it has published.

This page explains how Jurnal Akuntansi dan Keuangan (AKUA) amends the articles that it has published. The journal separates corrections, which repair an error in an article that remains substantially reliable, from retractions, which warn readers that an article can no longer be relied on. The journal may also publish an expression of concern while a serious concern is being examined.

A request to remove an article

A request from the authors to remove a published article is assessed under this policy. It is not granted automatically.

Correction
The article is substantially reliable, but it has an error
Expression of concern
A serious concern is not yet resolved
Retraction
The article can no longer be relied on
After a correction
The DOI of the article stays the same
◆ Actions after publication
Action Use and notice
Correction
When it is used
The article is substantially reliable, but it has an error that must be repaired.
What readers see
A dated correction notice that is linked to the original article.
Expression of concern
When it is used
There is a serious concern about an article, and the investigation is not resolved.
What readers see
A dated notice that is linked to the article.
Retraction
When it is used
The article can no longer be relied on, for example because of a serious error or misconduct.
What readers see
A dated retraction notice, and a clear warning about the status of the article.

Part A. Corrections

◆ A1. When a correction is appropriate

A correction may address the following.

1
Errors in data, tables, figures, or supplementary files, such as research instruments, datasets, calculation spreadsheets, and analysis scripts.
2
Wrong names or affiliations of the authors.
3
Missing or wrong funding statements, statements of competing interests, or acknowledgements.
4
Errors in the references or in the attribution of sources.
Not a way to hide unreliable findings

A correction must not be used to hide findings that are fundamentally unreliable. If a change would significantly alter the conclusions of the article, the journal first considers whether a correction is enough or whether another action is needed. Changes to the list of authors follow the Authorship and Contributorship policy.

◆ A2. Requesting and assessing a correction

1
A request is sent to the editorial office
2
The responsible editor assesses the error
3
A correction notice is published
4
Metadata and indexing services are updated
Requesting a correction
Who may request
Authors and readers.
Where to send it
Send the request by email to jurnal.akua@gmail.com.
What to include
◆
The DOI of the article.
◆
The affected passage.
◆
The proposed change.
◆
The reason for the change.
Authors who find an error
Authors who find a significant error in their own published work should notify the journal promptly.
Assessment
◆
The responsible editor assesses the effect of the error. The editor may ask the authors to respond, or may obtain independent advice.
◆
If the request raises wider concerns about integrity, the case is handled under the Allegations of Misconduct policy.
◆
The journal seeks the agreement of the authors, but it may make a necessary correction without it.

◆ A3. Correction notice

◆
The notice identifies the article, describes the error and the repair, and explains any effect on the interpretation of the article.
◆
It may be called a corrigendum or an erratum.
◆
It is dated, it is clearly labeled as a correction, it is freely accessible, and it is linked to the original article.
◆
Substantive changes are always disclosed. They are never made silently.
◆
A minor typographical or technical repair may be recorded as a version note or as an administrative update.
◆
When an author asks to change a name, the journal protects the privacy of the author and avoids unnecessary personal details in the notices.

◆ A4. Implementation

◆
If a correction changes the file of the article, the corrected version is published with the correction notice, and the change is recorded so that readers can see what changed and when.
◆
The DOI stays the same.
◆
The journal updates the metadata of the article where this is needed, and informs the services that index the article.

Part B. Retractions

◆ B1. Grounds for consideration

A retraction may be considered in any of the following situations.

1
The findings are unreliable because of a major error, fabrication, falsification, or an inappropriate analysis.
2
The article contains substantial plagiarism, or it is an undisclosed redundant publication.
3
There is a serious problem with the right of the authors to publish the work.
4
There was a serious ethical failure, for example research that was conducted without the required permission or without the consent of the participants.
5
The process of assessing the article was compromised.
6
A major competing interest was not disclosed.
An honest error can also justify a retraction

If an honest error undermines the findings, a retraction may still be justified. Proof of an intent to mislead is not always required.

◆ B2. Safeguards for the decision

◆
An authorized editor who has no conflict of interest makes the decision, and the publisher implements it.
◆
The evidence and the responses of the authors are reviewed under the Allegations of Misconduct policy.
◆
Allegations that are not supported, an authorship dispute alone, and problems that a correction can fix normally do not justify a retraction.
◆
The authors can normally respond, but their agreement is not required, and the protection of readers will not be delayed indefinitely.

◆ B3. Retraction notice

◆
The notice identifies the article and its DOI, names the party that issued the retraction, and gives reasons that are based on evidence.
◆
It separates what has been established from what remains unresolved.
◆
It uses factual and proportionate wording, and it does not blame a group of people without evidence.
◆
It is dated, it is freely accessible, it is labeled as a retraction, and it is permanently linked to the article.

◆ B4. Handling of the published record

◆
A retracted article normally remains available, with a clear warning about its status and a link to the retraction notice. It is not deleted.
◆
Retraction does not withdraw the license rights that were already granted to readers under the Licensing terms.
Removal in exceptional cases

In an exceptional case the full text may be removed, for example for legal reasons, or because of a serious risk to the privacy or the safety of participants, including respondents, interviewees, and minors. A notice remains and explains the removal.

Part C. Expressions of Concern

◆
An expression of concern alerts readers to a serious concern while an investigation is unresolved, or when the evidence suggests a serious problem that is not yet conclusive.
◆
It is dated, it is freely accessible, and it is linked to the article.
◆
When the matter is resolved, the notice is replaced or followed by one of the following.
A correctionA retractionA statement that the concern is resolved

An expression of concern is handled under the Allegations of Misconduct policy.

Corrections and Retractions Enquiries

Topic Page
Ethical duties of all parties Publication Ethics
Plagiarism and research integrity Plagiarism Policy
Declaring competing interests Conflicts of Interest
Reporting and handling misconduct Allegations of Misconduct
Discussion after publication Post Publication Discussion
Request a correction or ask a question

Contact the AKUA editorial office at jurnal.akua@gmail.com. For a correction, include the DOI of the article, the affected passage, the proposed change, and the reason for it.

Publication EthicsAllegations of MisconductConflicts of Interest