Publication Ethics

Publication Ethics and Malpractice Statement

Jurnal Akuntansi Publik Nusantara (JURALINUS) is a peer-reviewed journal that aims to be a leading authoritative source of information. We publish original research papers, review articles, and case studies focused on accounting and related topics that have not been published elsewhere in any language, nor are they currently under review for publication elsewhere. The following statement clarifies the ethical behavior of all parties involved in the act of publishing an article in this journal, including the authors, editors, reviewers, and publisher. This statement is based on the COPE Best Practice Guidelines for Journal Editors.

Author Duties

Reporting Standards: Authors should present an accurate account of the original research performed as well as an objective discussion of its significance. Researchers should present their results honestly and without fabrication, falsification, or inappropriate data manipulation. A manuscript should contain sufficient detail and references to permit others to replicate the work. Fraudulent or knowingly inaccurate statements constitute unethical behavior and are unacceptable. Manuscripts should comply with the journal's submission guidelines.

Originality and Plagiarism: Authors should ensure that the work they submit is entirely original. Manuscripts should not be submitted concurrently to more than one publication unless the editor has agreed to co-publication. Relevant previous work and publications, both by other researchers and the authors' own, should be properly acknowledged and referenced. Primary literature should be cited whenever possible. Original wording taken directly from other researchers' publications should be marked with appropriate citations.

Multiple, Redundant, or Concurrent Publication: Authors should not, in general, submit the same manuscript to more than one journal concurrently. Authors are also expected not to publish redundant manuscripts or manuscripts describing the same research in more than one journal. Submitting the same manuscript to more than one journal concurrently constitutes unethical publishing behavior and is unacceptable. Multiple publications arising from a single research project should be clearly identified, and the primary publication should be cited.

Acknowledgement of Sources: Authors should acknowledge all sources of data used in the research and cite publications that have been influential in determining the nature of the reported work. Proper acknowledgment of the work of others must always be given.

Authorship of the Paper: Authorship of research publications should accurately reflect individual contributions to the work and its reporting. Authorship should be limited to those who have made a significant contribution to the conception, design, execution, or interpretation of the reported study. Others who have made significant contributions should be listed as co-authors. In cases where major contributors are listed as authors, contributors who made less substantial, or purely technical, contributions to the research or publication should be listed in the acknowledgements section. The author also ensures that all co-authors have seen and approved the submitted version of the manuscript and their inclusion as co-authors.

Disclosure and Conflicts of Interest: All authors should clearly disclose in their manuscript any financial or other substantive conflict of interest that might be construed to influence the results or interpretation of their manuscript. All sources of financial support for the project should be disclosed.

Fundamental Errors in Published Works: If the author discovers a significant error or inaccuracy in the submitted manuscript, the author should promptly notify the journal editor or publisher and cooperate with the editor to retract or correct the paper.

Hazards and Human or Animal Subjects: Authors must clearly identify in the manuscript if their work involves chemicals, procedures, or equipment that have any unusual hazards inherent in their use.

 

Editor's Duties

Publication Decisions: Based on the editorial board's review report, the editor can accept, reject, or request modifications to the manuscript. The validation of the work in question and its importance to researchers and readers must always drive such decisions. The editors may be guided by the policies of the journal's editorial board and constrained by such legal requirements as shall then be in force regarding libel, copyright infringement, and plagiarism. The editors may confer with other editors or reviewers in making this decision. Editors are accountable for everything they publish and should have procedures and policies in place to ensure the quality of the material they publish and maintain its integrity.