Publication Ethics and Malpractice Policy
Statement of professional ethical codes is a statement of the ethical codes of all parties involved in the process of publication of this scientific journal (Editors, Peer-reviewers, and Authors). In general, the publication ethics of the AKRUAL: Jurnal Akuntansi refers to the Committee on Publication Ethics (COPE) about Best Practice Guidelines for Journal Editor and Peraturan Kepala LIPI Nomor 5 Tahun 2014 about the Ethical Codes of Scientific Publication. Essentially, the code of ethics itself upholds three values of ethics in publications, namely:
- Neutrality (free from conflicts of interest in public management),
- Justice (giving the right of authorship to the beneficiary as the author), and
- Honesty (free from duplication, fabrication, falsification, and plagiarism (DF2P) in the publication.
DUTIES OF EDITORS
The editor is responsible for deciding which of the articles submitted to the journal should be published. The editor may be guided by the policies of the journal's editorial board and constrained by such legal requirements as shall then be in force regarding libel, copyright infringement and plagiarism. The editor may confer with other editors or reviewers in making this decision.
An editor at any time evaluate manuscripts for their intellectual content without regard to race, gender, sexual orientation, religious belief, ethnic origin, citizenship, or political philosophy of the authors.
The editor and any editorial staff must not disclose any information about a submitted manuscript to anyone other than the corresponding author, reviewers, potential reviewers, other editorial advisers, and the publisher, as appropriate.
Disclosure and Conflicts of Interest
Unpublished materials disclosed in a submitted manuscript must not be used in an editor's own research without the express written consent of the author.
DUTIES OF REVIEWERS
Contribution to Editorial Decisions
Peer review assists the editor in making editorial decisions and through the editorial communications with the author may also assist the author in improving the paper.
Any selected referee who feels unqualified to review the research reported in a manuscript or knows that its prompt review will be impossible should notify the editor and excuse himself from the review process.
Any manuscripts received for review must be treated as confidential documents. They must not be shown to 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. Referees should express their views clearly with supporting arguments.
Acknowledgement of Sources
Reviewers should identify relevant published work that has not been cited by the authors. Any statement that an observation, derivation, or argument had been previously reported should be accompanied by the relevant citation. A reviewer should also call to the editor's attention any substantial similarity or overlap between the manuscript under consideration and any other published paper of which they have personal knowledge.
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 consider manuscripts in which they have conflicts of interest resulting from competitive, collaborative, or other relationships or connections with any of the authors, companies, or institutions connected to the papers.
DUTIES OF AUTHORS
Authors of reports of original research should present an accurate account of the work performed as well as an objective discussion of its significance. Underlying data should be represented accurately in the paper. A paper should contain sufficient detail and references to permit others to replicate the work. Fraudulent or knowingly inaccurate statements constitute unethical behavior and are unacceptable.
Originality and Plagiarism
The authors should ensure that they have written entirely original works, and if the authors have used the work and/or words of others that this has been appropriately cited or quoted.
Multiple, Redundant, or Concurrent Publication
An author should not in general publish manuscripts describing essentially the same research in more than one journal or primary publication. Submitting the same manuscript to more than one journal concurrently constitutes unethical publishing behaviour and is unacceptable.
Acknowledgement of Sources
Proper acknowledgment of the work of others must always be given. Authors should cite publications that have been influential in determining the nature of the reported work.
Authorship of the Paper
Authorship should be limited to those who have made a significant contribution to the conception, design, execution, or interpretation of the reported study. All those who have made significant contributions should be listed as co-authors. Where there are others who have participated in certain substantive aspects of the research project, they should be acknowledged or listed as contributors.
The corresponding author should ensure that all appropriate co-authors and no inappropriate co-authors are included on the paper, and that all co-authors have seen and approved the final version of the paper and have agreed to its submission for publication.
Disclosure and Conflicts of Interest
All authors should disclose in their manuscript any financial or other substantive conflict of interest that might be construed to influence the results or interpretation of their manuscript. All sources of financial support for the project should be disclosed.
Fundamental Errors in Published Works
When an author discovers a significant error or inaccuracy in his/her own published work, it is the author’s obligation to promptly notify the journal editor or publisher and cooperate with the editor to retract or correct the paper.
If the research work involves chemicals, human, animals, procedures, or equipment that have any unusual hazards inherent in their use, the author must clearly identify these in themanuscript in order to obey ethical conduct of research using animals and human subjects. If required, authors must provide legal ethical clearance from association or legal organization.
If the research involves confidential data and of business/marketing practices, authors should clearly justify this matter whether the data or information will be hidden securely or not.
ALLEGATIONS OF RESEARCH MISCONDUCT
Research misconduct means fabrication, falsification, citation manipulation, or plagiarism in producing, performing, or reviewing research and writing article by authors, or in reporting research results. When authors are found to have been involved with research misconduct or other serious irregularities involving articles that have been published in scientific journals, Editors have a responsibility to ensure the accuracy and integrity of the scientific record.
AKRUAL carries a Comments and Criticism section, which provides a forum for expressing different viewpoints, comments, clarification, correction of misunderstanding, and reporting research misconduct regarding topics in published papers. Readers of the journal are earnestly invited to contribute their ideas to this forum.
In cases of suspected misconduct, the Editors and Editorial Board will use the best practices of COPE to assist them to resolve the complaint and address the misconduct fairly. This will include an investigation of the allegation by the Editors. A submitted manuscript that is found to contain such misconduct will be rejected. In cases where a published paper is found to contain such misconduct, a retraction can be published and will be linked to the original article.
WITHDRAWAL OF MANUSCRIPTS
General Policy of Article Withdrawal
It is a general principle of scholarly communication that the editor of a journal is solely and independently responsible for deciding which articles submitted to the journal shall be published. In making this decision, the editor is guided by policies of the journal's editorial board and constrained by such legal requirements in force regarding libel, copyright infringement, and plagiarism. An outcome of this principle is the importance of the scholarly archive as a permanent, historic record of the transactions of scholarship. Articles that have been published shall remain extant, exact, and unaltered as far as is possible. However, very occasionally circumstances may arise where an article is published that must later be retracted or even removed. Such actions must not be undertaken lightly and can only occur under exceptional circumstances. In addition, Author(s) (and/or their institution) will be punished from any kind of article withdrawal in the form of article submission ban (temporary up to permanent ban)
This policy has been designed to address these concerns and to take into account current best practice in the scholarly and library communities. As standards evolve and change, we will revisit this issue and welcome the input of scholarly and library communities. We believe these issues require international standards. All of the Article Withdrawal Policies in AKRUAL (including Withdrawal of Manuscripts, Article in Press, Article Retraction, Article Removal, and Article Replacement Policies) is adopted from Elsevier Article Withdrawal Policy.
Article Withdrawal by Author(s)
Author(s) are not allowed to withdraw an article that has been sent to AKRUAL because the withdrawal of the article wastes the resources, time, and effort that Editor and Peer-reviewers do in processing the article. If the author is still requesting the withdrawal of the article, the author will be punished in the form of ban on the submission of a manuscript for (maximum) 6 number (3 volume or 3 years) for the manuscript withdrawal in the review process. However, it is highly unethical to withdraw the manuscript that has been sent from a journal because another journal has accepted it.
The withdrawal of the article after the manuscript has been accepted for publication is extremely unethical. The author will be given a punishment in the form of being banned on the submission of a manuscript for (maximum) 20 numbers (10 Volume or 10 years). Withdrawal of the manuscript in this policy includes the submission of the article revisions that exceed the time limit specified by the Editor and does not immediately notify the Editor and/or revise the manuscript. If the author did not revise the manuscript until the deadline without any confirmations, the Author can be banned for (maximum) 12 number (6 volume or 6 years).
Authors who make more than one manuscripts withdrawal can be banned permanently. This banning may also be applied to the author’s institution. The AKRUAL Editorial Board can publicly announce through the AKRUAL page and/or provide information to other journal editors or other publishers when AKRUAL Editorial Board is performing the banning processes in these cases.