Jurnal Audit, Pajak, Akuntansi Publik Journal (AJIB)

Jurnal Audit, Pajak, Akuntansi Publik (AJIB) is committed to upholding academic integrity and maintaining the quality of its publications by enforcing a strict plagiarism policy. This policy is designed to ensure that all published articles are original works, free from any form of plagiarism.

1. Definition of Plagiarism

Plagiarism is the use of another person’s work, ideas, or words without proper attribution. The following types of plagiarism are addressed under this policy:

• Direct Plagiarism: Copying text or other content verbatim without clearly citing the source.
• Indirect Plagiarism: Adopting ideas, structures, or phrases from another person’s work and presenting them as one’s own.
• Self-Plagiarism: Reusing previously published work without appropriate citation or acknowledgment.

2. Similarity Index Tolerance Threshold

Articles submitted to AJIB will be screened using plagiarism detection software such as Turnitin or iThenticate.

• The maximum similarity index allowed is 20%, excluding properly attributed direct quotations, references, and unavoidable technical terms.

3. Plagiarism Screening Process

• Initial Screening: All articles undergo plagiarism checks before entering the peer review stage.
• If Plagiarism is Detected:
  • <20% Similarity: The article will be returned to the author for revisions.
  • ≥20% Similarity: The article will be immediately rejected.
  • Authors will receive a detailed plagiarism report as part of the evaluation process.

4. Authors’ Responsibilities

Authors are responsible for:

• Ensuring that the submitted article is original and has not been published elsewhere.
• Providing appropriate attribution for all referenced sources.
• Signing a statement of originality upon article submission.

5. Consequences of Plagiarism Violations

• If Detected Before Publication:
  • Articles will either be rejected or returned for revision, depending on the severity of the violation.
• If Detected After Publication:
  • The article will be retracted, and an official retraction notice will be published on AJIB’s website.
  • Authors may face sanctions, including a temporary ban from submitting future articles.

6. Plagiarism Handling Mechanism

AJIB reserves the right to:

• Report violations to the author’s affiliated institution.
• Involve an ethics panel or editorial board to adjudicate serious cases of plagiarism.

7. Enforcement of Academic Ethics

This policy aims to:

• Uphold the journal’s reputation as a platform for ethical and high-quality publications.
• Protect the intellectual property rights of authors and the wider academic community.

We firmly believe that this policy supports the academic community in maintaining research and publication integrity. By submitting an article to AJIB, authors acknowledge and agree to comply with this plagiarism policy.