Publication Ethics
PUBLICATION ETHICS
Competitive: Jurnal Akuntansi dan Keuangan is committed to maintaining the highest standards of publication ethics and takes all possible measures against publication malpractice. The journal follows the ethical guidelines established by the Committee on Publication Ethics (COPE) and promotes integrity, transparency, objectivity, and accountability throughout the publication process.
Ethical Responsibilities of Authors
Authors are required to submit original manuscripts that have not been published previously and are not under consideration by other journals. Authors must ensure that all data presented are accurate and obtained through ethical research practices. Any form of plagiarism, data fabrication, data falsification, duplicate publication, or citation manipulation is strictly prohibited.
Authors should appropriately acknowledge the work of others through proper citation and referencing. All listed authors must have made significant contributions to the research and approved the final version of the manuscript before submission.
Ethical Responsibilities of Reviewers
Reviewers are expected to provide objective, constructive, and timely evaluations of submitted manuscripts. All manuscripts received for review must be treated as confidential documents and should not be disclosed or discussed with others without authorization from the editor.
Reviewers should identify relevant published work that has not been cited by the authors and inform the editor of any substantial similarity, overlap, plagiarism, or ethical concerns detected during the review process. Reviewers must also declare any conflicts of interest that may affect their evaluation.
Ethical Responsibilities of Editors
Editors are responsible for making publication decisions based solely on the manuscript’s academic merit, originality, relevance, methodological rigor, and contribution to the field. Editors must maintain confidentiality throughout the editorial process and ensure a fair, unbiased, and transparent review system.
Editors shall not use unpublished information from submitted manuscripts for personal research without the authors' explicit written consent. Any conflicts of interest must be disclosed and appropriately managed.
Research Integrity and Misconduct
The journal has zero tolerance for research misconduct, including but not limited to:
- Plagiarism
- Self-plagiarism
- Data fabrication
- Data falsification
- Duplicate submission
- Redundant publication
- Citation manipulation
- Authorship manipulation
- Undisclosed conflicts of interest
Any suspected ethical violation will be investigated according to COPE guidelines. If misconduct is confirmed, the journal reserves the right to reject, retract, or remove the published article and notify the relevant institutions when necessary.
Plagiarism Screening
All submitted manuscripts are screened using plagiarism detection software before entering the peer-review process. Manuscripts with excessive similarity or evidence of plagiarism will be rejected immediately. The maximum acceptable similarity index is 20%, excluding references, quotations, and properly cited sources.
Conflict of Interest
Authors, reviewers, and editors must disclose any financial, professional, institutional, or personal relationships that could influence the publication process. All conflicts of interest will be managed transparently to ensure the integrity of the scholarly record.
Corrections and Retractions
When significant errors, inaccuracies, or ethical issues are identified after publication, the journal will take appropriate actions, including publishing corrections, expressions of concern, or article retractions in accordance with international publishing standards.
Publication Ethics Statement
By submitting a manuscript to Competitive: Jurnal Akuntansi dan Keuangan, authors agree to comply with these ethical principles and acknowledge that violations may result in rejection, retraction, or other corrective actions deemed necessary by the Editorial Board
