Publication Ethic

1. Publication Ethics and Malpractice Statement

JEKAMI: Journal of Accounting (e-ISSN 3021-7407) upholds the highest standards of publication ethics and follows the guidelines of the Committee on Publication Ethics (COPE). The journal is committed to maintaining integrity in all stages of the publication process — from submission, peer review, and editorial decision to publication and post-publication.

All parties involved in the publication process — authors, editors, reviewers, and publishers — must adhere to ethical standards to ensure scientific quality, transparency, and academic credibility.

2. Duties of Editors

2.1. Publication Decisions
Editors are responsible for deciding which submitted manuscripts should be published. This decision is based on the manuscript’s importance, originality, validity, clarity, and relevance to the journal’s scope.

2.2. Fair Play
Editors evaluate manuscripts based on intellectual content without discrimination regarding race, gender, sexual orientation, religion, ethnicity, citizenship, or political ideology of the authors.

2.3. Confidentiality
Editors and editorial staff must maintain confidentiality regarding all submitted manuscripts and must not disclose any information about a submission to anyone other than the corresponding author, reviewers, and the publisher.

2.4. Disclosure and Conflicts of Interest
Editors must not use unpublished information from submitted manuscripts for their own research without the author’s explicit written consent.

2.5. Handling of Unethical Behavior
Editors must take reasonable steps when ethical complaints have been presented concerning a submitted or published paper, including investigation and appropriate correction, retraction, or clarification.

3. Duties of Reviewers

3.1. Contribution to Editorial Decision
Reviewers assist editors in making editorial decisions and may also help authors improve their manuscripts through constructive feedback.

3.2. Confidentiality
Manuscripts received for review must be treated as confidential documents. They must not be shared or discussed with others unless authorized by the editor.

3.3. Objectivity
Reviews should be conducted objectively. Personal criticism of the author is inappropriate. Reviewers should express their views clearly with supporting arguments.

3.4. Acknowledgement of Sources
Reviewers should identify relevant published work that has not been cited by the authors. Any statement that is an observation, derivation, or argument previously reported should be accompanied by the relevant citation.

3.5. Disclosure and Conflicts of Interest
Reviewers should not consider manuscripts in which they have conflicts of interest resulting from competitive, collaborative, or other relationships with the authors, companies, or institutions connected to the papers.

4. Duties of Authors

4.1. Reporting Standards
Authors must present an accurate account of their work and provide sufficient detail and references to allow replication. Fraudulent or knowingly inaccurate statements constitute unethical behavior.

4.2. Originality and Plagiarism
Authors must ensure that their work is entirely original. If the authors have used the work and/or words of others, it must be appropriately cited or quoted. All manuscripts will be checked using plagiarism detection software.

4.3. Multiple, Redundant, or Concurrent Publication
Authors should not submit the same manuscript to more than one journal simultaneously. Publishing the same research in more than one journal without proper acknowledgment is considered unethical.

4.4. Acknowledgement of Sources
Proper acknowledgment of the work of others must always be given. Authors should cite publications that have influenced the nature of the reported work.

4.5. Authorship of the Paper
Authorship should be limited to those who have made a significant contribution to the conception, design, execution, or interpretation of the study. All co-authors must approve the final version of the paper and agree to its submission.

4.6. Disclosure and Conflicts of Interest
All authors should disclose any financial or other substantial conflicts of interest that might influence the results or interpretation of their manuscript.

4.7. Fundamental Errors in Published Works
When authors discover a significant error or inaccuracy in their own published work, they must promptly notify the journal editor and cooperate with the editor to retract or correct the paper.

5. Duties of the Publisher (Pustaka Digital Indonesia)

The publisher ensures that good practices are maintained throughout all stages of publication and works closely with editors to support academic integrity and prevent unethical behavior such as plagiarism, data fabrication, or citation manipulation.

The publisher also guarantees the intellectual property rights of authors and provides transparent access to all published articles in accordance with open access principles.

6. Allegations of Research Misconduct

JEKAMI: Journal of Accounting will take all allegations of research misconduct seriously and follow COPE’s flowcharts in handling cases of plagiarism, data falsification, duplicate submission, and other unethical publication behaviors.

7. Ethical Oversight

When research involves human participants, authors must ensure that ethical approval has been obtained from an appropriate ethics committee and that informed consent has been secured. Sensitive information must be anonymized to protect participant confidentiality.

8. References

This publication ethics statement is adapted from:

  • COPE (Committee on Publication Ethics) Guidelines (2011–2023)

  • Elsevier’s Publication Ethics and Malpractice Statement

  • Springer Nature’s Editorial Policies