Publication Ethics

1. Authors’ Responsibilities

Originality and Authenticity of Work

  • Authors must ensure that the submitted manuscript is an original work, free from plagiarism, and does not infringe on the copyrights of others.
  • Manuscripts must not be submitted to multiple journals simultaneously (simultaneous submission).

Acknowledgment of Sources

  • Authors are required to provide accurate and relevant citations for all data, ideas, or works of others used in their article.

Author Contribution

  • Only individuals who have made significant contributions to the research or writing of the article are entitled to be listed as authors.

Data Transparency

  • Authors must present research data honestly, without manipulation, fabrication, or omission of critical information.

Conflict of Interest

  • Authors must disclose any potential conflicts of interest, including financial support or relevant personal relationships.

2. Reviewers’ Responsibilities

Confidentiality

  • Reviewers must maintain the confidentiality of the manuscript under review and must not use its content for personal gain.

Objectivity

  • Reviews must be conducted impartially, focusing on the scientific substance of the manuscript without personal or professional bias.

Timeliness

  • Reviewers should complete the review within the time frame established by the editor. If unable to meet the deadline, they should promptly inform the editor.

Ethics Violations Detection

  • Reviewers should report any indications of plagiarism, duplicate submissions, or other ethical violations to the editor.

3. Editors’ Responsibilities

Decisions on Manuscript Acceptance

  • Editors are responsible for the final decision to accept or reject a manuscript based on reviewers’ input and its alignment with the journal's focus and scope.

Impartiality

  • Editors must evaluate manuscripts based solely on their scientific content, without regard to the authors' race, gender, religion, institutional affiliation, or political views.

Confidentiality

  • Editors must safeguard the confidentiality of submitted manuscripts and should not disclose information to anyone except relevant reviewers or editorial team members.

Handling Ethical Complaints

  • Editors must address publication ethics violations (e.g., plagiarism or data manipulation) professionally and in accordance with established guidelines.

4. Publisher’s Responsibilities

Adherence to Ethical Standards

  • The publisher must ensure that all parties involved in the publication process (authors, reviewers, and editors) adhere to established ethical standards.

Support for Scientific Integrity

  • The publisher must collaborate with editors to prevent and address ethical violations, including conducting investigations when necessary.

Retractions and Corrections

  • In cases of serious ethical violations, the publisher is responsible for retracting the article or issuing corrections (erratum) as required.

5. Publication Ethics Violations

The Jurnal Audit, Pajak, Akuntansi Publik (AJIB) addresses all cases of ethical violations in accordance with COPE (Committee on Publication Ethics) guidelines. Actions taken may include:

  1. Initial investigation by the editor.
  2. Discussions with relevant parties (authors, reviewers, or other editors).
  3. If proven, actions such as retraction, issuing warnings, or other appropriate measures may be implemented.

By adhering to these guidelines, the Jurnal Audit, Pajak, Akuntansi Publik (AJIB)is committed to upholding the quality and integrity of scientific publications in the fields of Journal Audit, Pajak, Akuntansi Publik.