Publication Ethics and Malpractice Statement
Jurnal Akuntansi dan Keuangan Indonesia (JAKI) is committed to upholding the principles of publication ethics by maintaining the quality of content through an independent double-blind review process. We prioritize the quality of articles over simply meeting our biannual publication deadlines in June and December.
To ensure high ethical standards for publishers, editors, authors, and reviewers, including the prevention of research and publication misconduct, JAKI adheres to the Principles of Transparency and Best Practice in Scholarly Publishing as outlined by the Committee on Publication Ethics (COPE). These guidelines can be accessed at COPE Principles of Transparency and Best Practice Below are the ethical standards for JAKI editors, authors, and reviewers.
These ethical guidelines are adopted from the publication ethics policy of Elsevier.
ETHICAL STANDARDS FOR EDITORS
- Editors are responsible for every article published in JAKI and should ensure that all published content adheres to the journal's standards and policies.
- Editors must evaluate manuscripts objectively for publication, assessing each based on its quality without regard to the authors' characteristics or affiliations. Editors should decline their assignment if there is a potential conflict of interest.
- Editors must guarantee the confidentiality of submitted manuscripts, maintaining the trust and integrity of the peer review process.
- Editors may communicate with other editors or reviewers in making the final decision on manuscript acceptance, taking into account the feedback received during the review process.
- Editors' decisions should be communicated to authors along with reviewers' comments unless the comments are offensive or defamatory, ensuring transparency in the review process.
- Editors should assist authors in following JAKI's author guidelines to ensure that submissions meet the journal's requirements.
- Editors must ensure that documents sent to reviewers do not contain information about the authors, and vice versa, to maintain the integrity of the peer review process.
- Editors should respect requests from authors to exclude certain individuals from reviewing their manuscripts if the requests are reasonable and practical, to maintain fairness and impartiality.
- Editors will be guided by COPE flowcharts in cases of suspected misconduct or authorship disputes, ensuring adherence to ethical standards and best practices in scholarly publishing.
ETHICAL STANDARDS FOR REVIEWERS
- Reviewers should maintain confidentiality regarding the materials they review and treat the information received during the review process as confidential, not to be misused.
- Reviewers should conduct an objective and fair evaluation of each article they review, regardless of factors such as nationality, ethnicity, or institutional affiliation.
- Reviewers should comment on ethical issues and potential research and publication misconduct.
- Reviewers should provide honest feedback and ensure that all comments and suggestions are based on a thorough analysis.
- Reviewers should complete the review process in a timely manner, adhering to the deadlines set by the journal, and promptly inform the editor if they are unable to complete the review within the specified timeframe.
- Reviewers should immediately inform the editor and decline the review assignment if there is a potential conflict of interest that could affect their assessment of an article.
- Reviewers should understand and follow the writing guidelines, evaluation criteria, and procedures provided by the journal for the review process.
ETHICAL STANDARDS FOR AUTHORS
- Authors must ensure that their manuscripts are original, have not been published previously, and do not contain plagiarism or self-plagiarism.
- Authors must appropriately acknowledge and cite the work of others in accordance with JAKI's referencing guidelines. Privately obtained information must not be used without the source's explicit permission.
- Authors must disclose potential conflicts of interest, including relevant financial support, personal affiliations, and other interests that could influence the research.
- Authors conducting research involving human or animal subjects must obtain approval from the relevant ethics committee, where applicable, and comply with relevant ethical standards.
- Authors must be prepared to provide supporting data and research materials to the editor upon request.
- Authorship Criteria: Authorship must be based on substantial scholarly contributions to the conception or design of the study, data acquisition, analysis or interpretation, and the drafting or critical revision of the manuscript. All authors must approve the final version and accept accountability for the integrity of the work. Gift, guest, honorary, and ghost authorship are prohibited. Contributors who do not meet the authorship criteria should be acknowledged with their consent. The corresponding author must ensure that all listed authors meet these criteria and approve the submission. Any changes to authorship after submission require justification, the agreement of all authors, and the editor's approval.
- Authors must promptly notify the editor of significant errors discovered after publication and cooperate in issuing corrections or retractions, as appropriate.
- Authors must respond constructively to editorial and reviewer feedback and revise their manuscripts as required.
- Authors must comply with JAKI's author guidelines and submission requirements.
- Simultaneous submission of the same manuscript to JAKI and another journal or publication outlet is prohibited.
- Salami publication, or the inappropriate fragmentation of research findings into multiple publications, is prohibited.
- Use of Generative AI: Authors may use generative AI and AI-assisted tools to improve language and readability, subject to JAKI's AI policy. Such use must be disclosed as required by the journal. AI tools cannot be listed as authors, and authors remain fully responsible for the accuracy, originality, and integrity of their manuscripts. Manuscripts are subject to JAKI's AI-related screening procedures, including the journal's applicable similarity threshold of less than 20%.
