JEKAMI: Journal of Accounting
e-ISSN: 3021-7407 | Published by Pustaka Digital Indonesia


1. Policy Overview

JEKAMI: Journal of Accounting upholds the highest standards of academic integrity and publication ethics. Every manuscript submitted to this journal must represent original work and must be free from plagiarism, duplication, or fabrication in any form.

Plagiarism in all its forms is considered unethical publishing behavior and is unacceptable. Authors are fully responsible for ensuring the originality of their manuscripts before submission.


2. Definition of Plagiarism

Plagiarism involves the use of another person’s ideas, processes, results, or words without giving appropriate credit. It includes but is not limited to:

  • Direct Plagiarism: Copying another author’s words verbatim without quotation marks or citation.

  • Self-Plagiarism: Republishing the author’s own previously published work without proper citation or acknowledgment.

  • Mosaic Plagiarism: Mixing phrases or ideas from various sources without proper paraphrasing and citation.

  • Accidental Plagiarism: Failing to properly cite sources due to negligence or ignorance.


3. Similarity Check Process

  • All manuscripts submitted to JEKAMI: Journal of Accounting will be screened for plagiarism using reliable plagiarism detection software such as Turnitin or iThenticate.

  • The maximum similarity index allowed is 20%, excluding references, quotations, and methodological statements.

  • Manuscripts exceeding this threshold will be returned to the author for revision or rejected outright by the editorial board.


4. Procedure for Handling Plagiarism

If plagiarism is detected during the review or after publication:

  1. The Editor-in-Chief will review the evidence and inform the author(s).

  2. The author will be given an opportunity to provide an explanation within a specified timeframe.

  3. If plagiarism is confirmed, the following actions may be taken:

    • Immediate rejection of the manuscript.

    • If the paper is already published, retraction from the journal website.

    • Notification to the author’s institution or funding body.

    • The author may be banned from future submissions for a certain period.


5. Author Responsibility

Authors must ensure that:

  • All materials and ideas from other works are properly cited and acknowledged.

  • Submitted manuscripts are entirely their own work and do not infringe upon any copyright or ethical standards.

  • The manuscript has not been published elsewhere in any language or format.


6. Editor and Reviewer Role

Editors and reviewers are responsible for identifying possible instances of plagiarism during the review process. Any suspected plagiarism cases should be immediately reported to the Editor-in-Chief with supporting documentation.


7. Sanctions

JEKAMI: Journal of Accounting reserves the right to impose sanctions on authors found to have committed plagiarism, including the withdrawal of published articles, blacklisting authors, and notification to affiliated institutions.


8. Disclaimer

The Editorial Board of JEKAMI: Journal of Accounting will not be responsible for any legal consequences arising from copyright infringement or plagiarism committed by authors.


???? Contact for Ethical Issues
Editorial Office:
JEKAMI: Journal of Accounting
Email: journalofeconomics@jekami.ac.id
Publisher: Pustaka Digital Indonesia, Jl. Sultan Alauddin, Makassar, Indonesia.
Telp. 0857-9646-1067