CORRECTION, RETRACTION, AND EDITORIAL REVIEW

CORRECTION, RETRACTION, AND EDITORIAL REVIEW

1. Correction and Retraction

Competitive: Jurnal Akuntansi dan Keuangan is committed to maintaining the accuracy and integrity of its published scholarly record. When errors or concerns are identified after publication, the editorial team will assess the available evidence and determine the appropriate action.

Corrections

A correction may be issued when an identified error affects the accuracy, clarity, or completeness of a published article but does not invalidate its overall findings or conclusions.

Authors should promptly notify the editorial office when they discover a material error in their published work. The editorial team will evaluate the nature and significance of the error before deciding whether a correction notice is required.

Retractions

Retraction may be considered when substantial evidence indicates that a published article is unreliable because of serious errors, data fabrication or falsification, plagiarism, unethical research practices, or other significant violations of publication ethics.

The journal may also consider retraction where publication resulted from serious procedural or ethical violations that materially undermine the integrity of the scholarly record.

Retraction decisions will be made following an appropriate assessment of the available evidence and, where necessary, consultation with the authors, reviewers, institutions, or other relevant parties. Retraction notices should clearly explain the reason for the retraction and be linked to the original article.

Expressions of Concern

Where credible concerns have arisen but an investigation remains incomplete or the available evidence is insufficient for a final determination, the journal may publish an expression of concern when appropriate.

All correction, retraction, and expression-of-concern decisions will be handled transparently and proportionately, with the aim of preserving the integrity of the scholarly record.

2. Peer Review Process

Competitive: Jurnal Akuntansi dan Keuangan applies a peer review process to evaluate the academic quality, originality, relevance, methodological rigor, and contribution of submitted manuscripts.

Initial Editorial Screening

Upon submission, the editorial team conducts an initial assessment to determine whether the manuscript:

  • Falls within the journal’s aims and scope.
  • Meets the journal’s submission and formatting requirements.
  • Demonstrates sufficient scholarly relevance and originality.
  • Complies with applicable publication ethics requirements.
  • Contains the essential components required for academic evaluation.

Manuscripts that do not meet the journal’s basic requirements may be returned to the authors for improvement or rejected before external review.

External Peer Review

Manuscripts that pass the initial screening are sent to qualified reviewers whose expertise is relevant to the subject of the submission. Reviewers assess the manuscript’s theoretical contribution, literature engagement, research design, analytical methods, interpretation of findings, and overall scholarly quality.

The journal should state its officially adopted review model—such as double-anonymous peer review—and apply it consistently. Where double-anonymous review is used, authors and reviewers should not be provided with each other’s identities through the review materials.

Editorial Decision

Based on the reviewers’ reports and the editor’s independent assessment, a manuscript may receive one of the following decisions:

  • Accept.
  • Accept subject to minor revisions.
  • Revise and resubmit with major revisions.
  • Reject.

The editor retains responsibility for the final editorial decision. Reviewer recommendations inform the decision but do not automatically determine the outcome.

Revision and Final Acceptance

Authors required to revise their manuscripts must address the reviewers’ comments and provide a clear response explaining the changes made or the reasons for not adopting particular recommendations.

Revised manuscripts may be returned to the original reviewers or evaluated by the editor, depending on the extent of revision and the nature of the concerns raised.

Acceptance is granted only after the editor determines that the manuscript satisfies the journal’s academic and publication requirements.

Confidentiality and Impartiality

Manuscripts under review are confidential documents. Editors and reviewers must not disclose or use unpublished information for personal advantage and must disclose relevant conflicts of interest.

The journal aims to ensure that all submissions are evaluated fairly on academic merit, without discrimination based on authors’ personal characteristics, institutional affiliations, nationality, or other irrelevant considerations.