PLAGIARISM AND RESEARCH INTEGRITY POLICY

How Jurnal Akuntansi dan Keuangan checks originality and responds to concerns about integrity

Jurnal Akuntansi dan Keuangan (AKUA) values originality, transparency, academic integrity, and responsible scholarly communication. This policy explains how manuscripts are checked for originality and what happens when a concern arises.

Manuscripts may be screened for similarity and for other integrity issues before or during the editorial evaluation and the peer review. Plagiarism, inappropriate reuse of text, fabricated or falsified research, and manipulation of citations may lead to editorial action under the Publication Ethics policy. Authors are encouraged to check their manuscripts with a similarity tool before they submit them, and to submit a Letter of Originality.

Screening

All manuscripts

A similarity score is

A signal, not proof

Final assessment

By human editors

Letter of Originality

Encouraged at submission

1. Definition of Plagiarism

Plagiarism is the presentation of the words, ideas, data, arguments, images, results, creative work, or other contributions of another person as your own, without proper credit, citation, quotation, or the permission that is required.

◆

Plagiarism may be intentional, or it may result from careless or incomplete attribution.

◆

Authors must identify and accurately acknowledge every source.

2. Forms of Plagiarism

The following list gives examples. It is not exhaustive.

Form	Description
Direct plagiarism	Copying text word for word without quotation marks or a citation.
Paraphrasing without attribution	Rewording the work of someone else without crediting the source.
Mosaic or patchwork plagiarism	Combining material from one or more sources, or changing it only slightly, without acknowledgement.
Unattributed ideas	Using the theories, ideas, or interpretations of others without credit.
Improper use of data	Using data, statistics, financial figures, or analytical results without acknowledging the source.
Improper use of protected material	Using figures, images, tables, maps, questionnaires, tests, scales, financial models, case materials, or other instruments without attribution or the permission that is required.
Quotation misrepresentation	Presenting quoted material without marking it clearly as a quotation.
Source misrepresentation	Giving citations that are inaccurate or misleading.
Translation plagiarism	Translating text from another language, for example from English into Indonesian or the reverse, and presenting it as original without attribution.
Unauthorized authorship	Submitting work that was written by someone else, including work from paid writing services.
Inappropriate text recycling	Reusing your own published text without proper disclosure and citation.

Generative AI

The use of generative AI to write or to rewrite text must follow the Generative AI Policies of the journal.

3. Text Recycling, Articles Based on Theses, and Redundant Publication

◆

Authors must disclose and cite their own earlier published work when they reuse it.

◆

Substantial duplication may be treated as inappropriate text recycling or as redundant publication. Limited overlap, especially in standard descriptions of methods, may be acceptable.

◆ Editors consider

The amount that is duplicatedIts location in the manuscriptThe contextThe attributionWhether the overlap is necessaryIts scholarly significance

◆

An article that is based on the thesis or the dissertation of the author should say so, for example in the Acknowledgements. It must be rewritten as an article and must not be copied from the thesis.

◆

The same manuscript must not be submitted to another journal at the same time.

4. Similarity and Plagiarism Screening

◆

All manuscripts go through an editorial screening for originality.

◆

The screening tools are Turnitin and Plagiarism Checker X.

◆

A similarity percentage is only a screening signal. It is never proof of plagiarism.

◆

An editor, or an authorized member of the editorial staff, reviews each report. The editor considers the source, the amount, the location, and the nature of the matches, as well as the attribution and the context, and not only the overall score.

◆ Matches that are normally acceptable

Bibliographies and reference listsText that is correctly quotedCommon terminologyStandard statements of methodsNames of institutionsLegitimate references to earlier publications

◆ 4.1 Similarity indicator

◆

A low overall similarity is normally expected.

◆

A similarity result of about 15 percent or higher may lead to additional editorial examination.

Not an automatic threshold

The figure of 15 percent is not a threshold for automatic rejection. A manuscript below 15 percent may still contain plagiarism, and a manuscript above 15 percent may contain only acceptable matches. The editors make the final judgment.

5. Other Forms of Research Misconduct

The following are treated as serious, even when there is no plagiarism.

Fabrication, falsification, or inappropriate manipulation of data, including financial and accounting data, and data from respondents, interviewees, or other participants.

Manipulation or duplication of figures or images.

Fabricated or falsified references and DOIs.

Manipulation of citations.

Undisclosed duplicate or redundant publication.

Inappropriate authorship practices (see Authorship and Contributorship).

Manipulation of the peer review process (see Peer Review Process).

Deliberate misrepresentation of methods, of ethical permission and consent, of participants, of findings, or of sources.

These matters are handled under the Publication Ethics and Allegations of Misconduct policies.

6. Editorial Screening Procedure

Four steps

1. Screening

The manuscript is checked with tools for similarity and for integrity.

2. Human assessment

An editor reviews the passages and the sources that were matched.

3. Clarification

The authors may be asked to explain, to correct, to add citations, to rewrite, or to provide documentation.

4. Editorial decision

The outcome is proportionate to the seriousness of the concern.

7. Action Before Publication

Depending on the seriousness of the concern, the journal may do the following.

Ask the authors for clarification.

Ask for corrected citations or attribution.

Require the rewriting or the revision of material that overlaps.

Ask for data, permissions, or supporting documents.

Pause the evaluation while a concern is examined.

Reject the manuscript, if substantial plagiarism, duplication, fabrication, falsification, or other serious misconduct is established.

8. Action After Publication

Concerns may be investigated after publication, under the Correction and Retraction policy. The possible responses are the following.

A correction or a corrigendum.

An expression of concern while an investigation is unresolved.

A retraction, when the record is substantially unreliable or when serious misconduct is proven.

Notification of the institutions or the authorities that are concerned.

Other proportionate steps to protect the scholarly record.

Automated Screening and Human Oversight

Tools support editors, they do not decide

Automated tools support the editors, but they do not decide whether misconduct has occurred. Qualified editors make the final decisions on suspected plagiarism, inappropriate reuse of text, fabricated references, concerns about the use of AI, and other misconduct.

Screening Policy Summary

Item	Policy
Plagiarism screening	Yes, for all manuscripts.
Screening tools	Turnitin and Plagiarism Checker X.
Similarity indicator	About 15 percent or higher may lead to additional review.
Automatic rejection based on a percentage	No.
Final assessment	Human editorial evaluation.

Our Commitment and Related Pages

Judged on evidence and context

The journal judges concerns on the basis of evidence and context, and not on a percentage alone. When a concern is confirmed, the response is proportionate to its seriousness.

Topic	Page
General standards of conduct	Publication Ethics
Reports of suspected misconduct	Allegations of Misconduct
Corrections and retractions	Correction and Retraction
Authorship practices	Authorship and Contributorship
Use of generative AI	Generative AI Policies
Preparing and submitting a manuscript	Author Guidelines