Publication Ethics

The publication ethics of JIAK refers to COPE
JIAK (Jurnal Ilmiah Akuntansi dan Keuangan) is a journal published by P4M STIE Putra Bangsa. This statement explains the ethical behavior of all parties involved in the process of publishing an article in this journal, including the writer, chief editor, editorial board, reviewers and publishers.

 

Ethical Guidelines for Journal Publication
The publication of the article in the JIAK reviewed was an important basis in developing a coherent and recognized knowledge network. This is a direct reflection of the quality of the work of the authors and the institutions that support them. The article reviews support and embodies scientific methods. Therefore, it is important to agree on expected ethical standards of behavior for all parties involved in the act of publishing: author, journal editor, mitra bestari, publisher, and community.

 

Decision of Publication
The editor of JIAK is responsible for deciding which articles to publish. The validation of the work and its importance for researchers and readers must always drive the decision. Editors can be guided by the policies of the journal's editorial board and are limited by applicable legal provisions, such as defamation, copyright infringement, and plagiarism. The editors can negotiate with other editors or mitra bestari  in making this decision.
 

Justice aspect
Editors at all times evaluate texts for authors' intellectual content regardless of race, sex, sexual orientation, religious beliefs, ethnicity, citizenship, or political views of the authors.

 

Confidentiality
The editor and any editorial staff must not disclose any information about the manuscript sent to anyone other than the author, reviewer, prospective reviewer, other appropriate editorial board, and publisher, as appropriate.

 

Disclosure and Conflict of Interest
Unpublished material in a proposed paper may not be used in the editor's own research without the written consent of the author.

 

REVIEWER'S DUTIES

Contributions to Editorial Decisions
Mitra Bestari helps editors make editorial decisions and can help writers improve the quality of manuscripts through editors.

Speed
Each selected reviewer who feels that he does not meet the requirements/interest to study the manuscript or does not have enough time to study must immediately notify the editor and withdraw from the review process.

Confidentiality
Every manuscript received for review must be treated as a confidential document. Manuscripts should not be distributed or discussed with others unless authorized by the editor.

Objectivity Standards
Reviews must be conducted objectively. Personal criticism from the author is inappropriate to convey. Reviewers must state their views clearly with supporting arguments.

Source Recognition
Reviewers must identify relevant published works that have not been cited by the author. A statement that observations, derivations or arguments have been reported before must be accompanied by relevant citations. Reviewers must also state to the editor if there is substantial similarity or overlap between the text under consideration and any other articles published.

Disclosure and Conflict of Interest
Information or ideas obtained in the review process must be kept confidential and not used for personal gain. Reviewers must reject texts where they have a conflict of interest due to competition, collaboration, or other relationships and connections with one of the authors, companies, or institutions related to the manuscript.

 

AUTHOR'S DUTIES

Reporting Standards

The author of the original research report must present an accurate report of the work carried out as well as an objective discussion of the significance of the research. The underlying data must be included accurately in the manuscript. A manuscript must contain enough detail and references to allow others to emulate the work. Fraudulent reports of deliberate inaccurate giving or information are unethical and unacceptable behavior.

Data Access and Retention
The author is asked to provide raw data related to the manuscript for editorial, and must be prepared to provide public access to the data (consistent with the results of data processing and raw data), if possible, and must, in any case, to save the data after publication.

Originality and Plagiarism
Writers must ensure that they have written a fully original work, and if the author has used the work and / or words of others, then this has been quoted correctly.

Multiple, Redundant and Simultaneous Publications
An author may not publish manuscripts that describe the essence of the same research in more than one journal or major publication. Sending the same manuscript to more than one journal simultaneously is unethical and unacceptable publishing behavior.

Source Recognition
Proper acknowledgment of the work of others must always be given. Authors must cite publications that have been influential in determining the work reported.

List of Manuscript Writers
Authors must be limited to only those who have made significant contributions to the conception, design, implementation, or interpretation of the research reported. All people who have made significant contributions must be registered as co-authors. People or other parties who have participated in certain substantive aspects of the research project, they must be recognized or registered as contributors. The author of the correspondence must ensure that all appropriate authors are listed in the manuscript and there are no incompatible authors and that all authors have seen and agreed to the final version of the paper and have agreed to submit for publication.

Disclosure and Conflict of Interest
All authors must disclose in their text any conflict of interest whether substantive or financial that might be interpreted to affect the results or interpretation of their manuscript. All sources of financial support for the project must be disclosed.

Fundamental Mistakes in Published Works
When the writer discovers significant errors or inaccuracies in the published work, it is the author's obligation to immediately notify the journal editor or publisher and work with the editor to retract or correct the manuscript.