Publication Ethics
Jakuara: Jurnal Akuntansi dan Keuangan Nusantara highly upholds publication ethics and will take legal action when necessary. All aspects of publication ethics are based on the guidelines of the Committee on Publication Ethics (COPE). Detailed guidelines and international standards can be found on the COPE website.
AUTHOR ETHICS
Reporting Standards
Authors must present an accurate account of the research conducted. The manuscript should contain sufficient detail and references to allow others to replicate the work. Any form of plagiarism exceeding 30%, particularly if intentional, is considered unethical behavior and will require revision or result in rejection.
Originality and Plagiarism
Authors must ensure that their work is entirely original. Proper citation and acknowledgment must be provided for all sources used. Authors are strictly prohibited from submitting or publishing the same manuscript in more than one journal simultaneously. Any violation will result in rejection.
Acknowledgement of Sources
Authors must appropriately cite publications that have influenced their research and manuscript preparation.
Authorship of the Paper
Authorship should be limited to individuals who have made significant contributions to the conception, design, execution, or interpretation of the reported study. All significant contributors must be listed as co-authors. Contributors who have participated in certain substantive aspects of the research should be acknowledged appropriately. The corresponding author must ensure that all co-authors have reviewed and approved the final version of the manuscript prior to submission.
Disclosure and Conflicts of Interest
All authors must disclose any financial or other substantive conflicts of interest that may influence the results or interpretation of their manuscript.
Fundamental Errors in Published Works
If authors discover significant errors in their published work, they are obligated to promptly notify the journal editor and cooperate in retracting or correcting the paper.
EDITOR ETHICS
Publication Decisions
The editor is responsible for deciding which submitted manuscripts should be published. Decisions are based on the journal’s editorial policies and legal requirements concerning defamation, copyright infringement, and plagiarism. Editors may consult with other editors or reviewers in making decisions.
Fair Play
Editors evaluate manuscripts based solely on academic merit without regard to race, gender, sexual orientation, religion, ethnicity, nationality, or political philosophy of the authors.
Confidentiality
Editors and editorial staff must not disclose any information about a submitted manuscript to anyone other than the corresponding author, reviewers, potential reviewers, other editorial advisors, and the publisher.
Disclosure and Conflicts of Interest
Unpublished materials disclosed in a submitted manuscript must not be used in the editor’s own research without the author’s explicit written consent.
REVIEWER ETHICS
Contribution to Editorial Decisions
Reviewers assist editors in making editorial decisions and help authors improve their manuscripts through constructive feedback.
Promptness
Any invited reviewer who feels unqualified to review the manuscript or unable to provide a timely review should notify the editor and withdraw from the review process. Reviewers must confirm their willingness or unwillingness to review the manuscript.
Confidentiality
Manuscripts received for review must be treated as confidential documents. They must not be shared or discussed with others except as authorized by the editor.
Standards of Objectivity
Reviews should be conducted objectively. Personal criticism of the author is inappropriate. Reviewers should express their views clearly with supporting arguments.
Acknowledgement of Sources
Reviewers should identify relevant published work not cited by the authors. Any statement that an observation, derivation, or argument has been previously reported should be accompanied by appropriate citation. Reviewers should also inform the editor of any substantial similarity between the manuscript under consideration and any other published work.
Disclosure and Conflict of Interest
Privileged information or ideas obtained through peer review must be kept confidential and not used for personal advantage. Reviewers should not evaluate manuscripts in which they have conflicts of interest resulting from competitive, collaborative, or other relationships with the authors, institutions, or companies involved.
This work is licensed under a Creative Commons Attribution 4.0 International License
