AUTHORSHIP CRITERIA AND PUBLICATION INTEGRITY

AUTHORSHIP CRITERIA AND PUBLICATION INTEGRITY

1. Authorship Criteria

Competitive: Jurnal Akuntansi dan Keuangan requires all authors listed in a submitted manuscript to have made a meaningful scholarly contribution to the research and manuscript. Authorship should reflect contributions to the conception or design of the study, data collection, analysis or interpretation, or the development and critical revision of the manuscript.

All listed authors must approve the final version of the manuscript and agree to its submission and publication. One author must be designated as the corresponding author and is responsible for communication with the editorial office throughout the submission, review, and publication processes.

Individuals who have contributed to the research but do not meet the authorship criteria should be acknowledged appropriately, with their permission. Gift authorship, guest authorship, ghost authorship, and the omission of eligible contributors are not acceptable.

AI tools cannot be listed as authors or co-authors. Authors remain responsible for the accuracy, originality, integrity, and ethical compliance of all manuscript content, including content prepared with AI assistance. Any substantive use of generative AI must be disclosed in accordance with the journal’s Artificial Intelligence (AI) Policy.

2. Manuscript Types

Competitive: Jurnal Akuntansi dan Keuangan publishes scholarly contributions within the fields of accounting, finance, taxation, auditing, and related disciplines, subject to the journal’s scope and editorial priorities.

The journal may consider the following manuscript types, provided they comply with its submission requirements:

  • Original Research Articles: Empirical or theoretical studies presenting original findings and a clear contribution to accounting and financial knowledge.
  • Literature Reviews: Systematic, structured, or critical reviews that synthesize existing research and identify relevant research gaps.
  • Conceptual Articles: Scholarly papers developing theoretical arguments, conceptual frameworks, or new perspectives relevant to the journal’s scope.

All submissions must demonstrate academic rigor, appropriate methodology, accurate referencing, and compliance with research and publication ethics. The editorial team may revise the accepted manuscript categories to reflect the journal’s officially adopted author guidelines.

 3. Plagiarism Policy

The journal does not tolerate plagiarism, self-plagiarism, duplicate publication, or the unattributed use of another person's ideas, text, data, tables, figures, or other intellectual contributions.

All manuscripts may be screened using appropriate similarity-checking software. Similarity scores are treated as indicators requiring editorial assessment rather than automatic proof of plagiarism. Editors evaluate the nature, context, attribution, and extent of textual overlap before determining whether further action is necessary.

Authors must properly cite all sources and obtain permission for copyrighted materials when required. Reuse of an author's previously published work must be transparent, appropriately cited, and consistent with applicable copyright and publication ethics requirements.

Manuscripts found to contain plagiarism or other serious originality violations may be returned for revision, rejected, or subject to further action if the article has already been published.

4. Allegations of Research Misconduct

Competitive: Jurnal Akuntansi dan Keuangan takes allegations of research misconduct seriously. Potential misconduct includes, but is not limited to:

  • Fabrication or falsification of research data or findings.
  • Plagiarism and inappropriate reuse of published material.
  • Duplicate or redundant publication.
  • Manipulation of citations or peer review.
  • Undisclosed conflicts of interest that materially affect the research or editorial process.
  • Inappropriate authorship practices.
  • Unethical research practices or misrepresentation of research methods and results.

When an allegation is received, the editorial team will assess the available evidence and may request explanations, supporting documentation, original data, or other relevant information from the authors. Where appropriate, the journal may consult reviewers, institutional research integrity officers, or other relevant parties.

Editorial actions will be proportionate to the evidence and may include manuscript rejection, correction, retraction, or referral to the relevant institution, as appropriate. Confidentiality and procedural fairness will be maintained to the extent possible during the investigation.

 5. Conflict of Interest

Authors, reviewers, and editors must disclose financial, professional, institutional, personal, or other relationships that could reasonably be perceived to influence their research, evaluation, or editorial decisions.

Authors must disclose relevant conflicts of interest when submitting a manuscript. If no conflict exists, authors should include the statement:

The authors declare no conflict of interest.

Reviewers must notify the editor of any relationship or competing interest that could affect their impartiality and decline the review when an actual or significant potential conflict cannot be appropriately managed.

Editors must recuse themselves from handling submissions where a conflict of interest could compromise independent judgment. Such manuscripts should be assigned to an appropriate independent editor.

Disclosed conflicts do not automatically disqualify a manuscript from consideration; they are assessed to determine whether appropriate safeguards are necessary.