PUBLICATION ETHICS

The ethical responsibilities of authors, editors, reviewers, and the publisher.

This page sets out the ethical responsibilities of everyone who takes part in the publication of Jurnal Akuntansi dan Keuangan (AKUA): the authors, the editors, the reviewers, and the publisher. Please read it together with the related policies that are listed in section 8.

Based on the COPE standards

This statement follows the standards of the Committee on Publication Ethics (COPE).

Standards followed
COPE, the Committee on Publication Ethics
Time for a review
At most 2 weeks for a reviewer
Withdrawal
Not possible after a manuscript is submitted
Reporting a concern
The editorial office, jurnal.akua@gmail.com

1. Publication Ethics

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AKUA is a peer reviewed, open access journal in accounting and finance. It is published by Yayasan Pendidikan Penelitian Pengabdian Algero.
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The statement follows the standards of COPE.
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It sets out the ethical responsibilities of the following parties, who are all expected to read it and to follow it.
AuthorsEditorsReviewersThe publisher and the journal management

2. Ethical Guideline for Journal Publication

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Publication in a peer reviewed journal is the basis of a respected network of knowledge. It reflects the quality of the work of the authors and of their institutions. Shared ethical standards are therefore needed for the authors, the editors, the reviewers, the publisher, and the readers.
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The publisher makes sure that advertising and other commercial revenue does not influence editorial decisions. The publisher also helps the editors to communicate with other journals and publishers where this is useful.

3. Duties of Authors

What authors must do
3.1 Reporting standards
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Report original research honestly and accurately, discuss its significance objectively, and represent the underlying data faithfully.
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Keep the data secure.
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Include enough detail and references for others to replicate the work.
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A fraudulent or knowingly inaccurate statement is unethical and unacceptable.
3.2 Data access and retention
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Authors may be asked for the raw data for editorial review. They should be ready to make the data public where this is practicable, as described in the Data Sharing Policy.
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Keep the data for a reasonable period after publication.
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Handle data about respondents, interviewees, organizations, and other participants confidentially.
3.3 Originality and plagiarism
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Submit only entirely original work, and cite or quote the work and the words of others.
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Plagiarism in any form is unacceptable, including incorrect or misattributed citations. See the Plagiarism Policy.
3.4 Multiple, redundant, or concurrent publication
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Do not publish essentially the same research in more than one journal or primary publication.
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Submitting the same manuscript to more than one journal at the same time is unethical and unacceptable. The editors reject a manuscript that is found to be under consideration elsewhere at the same time.
3.5 Acknowledgement of sources
Give proper credit to the work of others, and cite the publications that influenced the reported work.
3.6 Authorship
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Authorship is limited to those who made a significant contribution to the conception, the design, the execution, or the interpretation of the work.
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Everyone who made a significant contribution must be a coauthor. Others who contributed are acknowledged.
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The corresponding author must make sure that all appropriate coauthors are included, that no inappropriate person is listed, and that all coauthors have approved the final version and its submission.
3.7 Research involving participants
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A study that involves participants, such as respondents and interviewees, or that uses data provided by an organization, must have the permission of the institution concerned and the informed consent of the participants. If a participant is a minor, the consent of a parent or guardian is also required.
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Protect the identity of the participants.
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The Research Method section must state how the permission and the consent were obtained.
3.8 Disclosure and conflicts of interest
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Disclose any financial or other substantive conflict of interest that could influence the results or their interpretation, and disclose all sources of funding for the project.
3.9 Use of generative AI tools
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Follow the Generative AI Policies of the journal.
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An AI system cannot be listed as an author.
3.10 Errors in the manuscript and in published work
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Report promptly any error in names, affiliations, citations, or other text that is found during the review or the editing, and propose a correction.
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If a significant error is found in your own published work, notify the editor or the publisher promptly and cooperate in a retraction or a correction.
3.11 Withdrawal of a manuscript
Authors cannot withdraw a manuscript after it has been submitted to AKUA, because a withdrawal wastes the time and the effort of the journal and its staff.

4. Duties of Editors

What editors must do
4.1 Publication decisions
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Decide which manuscripts to publish, based on their validity and their importance to researchers and readers.
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Conduct a thorough, transparent, objective, and fair review, guided by the policies of the Editorial Board.
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Decisions are subject to the legal requirements on libel, copyright infringement, and plagiarism.
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Editors may consult other editors or reviewers.
4.2 Guidelines and the review process
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Make the author guidelines easy to find and easy to understand.
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Assign suitable reviewers and explain the review process to them.
4.3 Fair play
Evaluate manuscripts only on their intellectual content, regardless of the gender, the background, the race, the sexual orientation, the religion, the ethnic origin, the nationality, the citizenship, or the political views of the authors.
4.4 Confidentiality
Disclose information about a manuscript only as appropriate, and only to the corresponding author, the reviewers, the potential reviewers, the editorial advisers, and the publisher.
4.5 Disclosure and conflicts of interest
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Do not use unpublished material from a submission in your own research without the express written consent of the author.
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Disclose any conflict of interest, and do not handle a manuscript that involves one.

5. Duties of Reviewers

What reviewers must do
5.1 Contribution to editorial decisions
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Review honestly, objectively, and independently. Your feedback can help authors to improve their manuscripts.
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5.2 Promptness
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If you are not qualified to review a manuscript, or cannot review it promptly, decline and notify the editor.
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Complete the review within 2 weeks at the most. An extension must be confirmed with the editorial secretariat.
5.3 Confidentiality
Treat every manuscript as confidential. Do not show it to others or discuss it, unless the editor authorizes it.
5.4 Standards of objectivity
Avoid personal criticism of the authors. State your views clearly and support them with arguments.
5.5 Acknowledgement of sources
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Check that the references are accurate and credible.
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Identify relevant published work that the authors did not cite, and make sure that statements that were reported earlier are cited.
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Tell the editor about any substantial similarity or overlap with other published work that you know of.
5.6 Disclosure and conflicts of interest
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Keep privileged information confidential, and do not use it for personal advantage.
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Do not review a manuscript if you have a competitive, collaborative, or other relationship with the authors, or with a company or an institution that is connected to the work.

6. Duties of the Publisher and the Journal Management

The publisher and the journal management are responsible for the working conditions of the journal. They are expected to do the following.

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Make decisions that are free of outside interests, and make sure that commercial considerations do not affect editorial decisions.
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Give the editors and the reviewers their independence, and respect the privacy of the authors.
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Protect intellectual property and copyright, as described in the Copyright Notice and in Licensing.
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Manage funds from third parties openly and transparently.
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Support the availability of the published work over the long term, as described in the Archiving Policy, and promote the published work.
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Disclose any conflict of interest that may affect the operation of the journal.

7. Ethical Concerns, Corrections, and Retractions

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Report a concern to the editorial office
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The concern is handled under the policy on misconduct
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A correction or a retraction, where warranted

◆ 7.1 Reporting concerns

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Report any suspected misconduct in a submitted or a published article to the editorial office at jurnal.akua@gmail.com.
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A concern is handled as described in the Allegations of Misconduct policy.

◆ 7.2 Grounds for retraction and the procedure

An article may be retracted on any of the following grounds.

Fabricated dataEarlier publication elsewherePlagiarismResearch that violates ethical norms
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A corrigendum or a retraction notice is published as described in the Correction and Retraction policy.
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The discussion of published articles follows the Post Publication Discussion policy.

8. Related Policies

Topic Page
Peer review of manuscripts Peer Review Process
Similarity and plagiarism Plagiarism Policy
Who may be an author Authorship and Contributorship
Declaring conflicts of interest Conflicts of Interest
Use of AI tools Generative AI Policies
Reporting and handling misconduct Allegations of Misconduct
Correcting or retracting articles Correction and Retraction
Discussion after publication Post Publication Discussion
Sharing research data Data Sharing Policy
Preparing the manuscript Manuscript Preparation and Author Guidelines
Report an ethical concern

If you suspect misconduct in a submitted or a published article, write to the AKUA editorial office at jurnal.akua@gmail.com.

Allegations of MisconductCorrection and RetractionPlagiarism Policy