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Publication Ethics

JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi is peer-reviewed journal, therefore it is expected that all parties involved in the publication of this journal, including editors, reviewers, authors and publishers, agree to the following standards for publication ethics. JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi follows the guidelines of the Committee on Publication Ethics (COPE) in dealing with all aspects of publication ethics and deals specifically with research cases and publication errors. The following reviews describe Publication Ethics standards for editors, reviewers, and authors. In addition, Universitas Medan Area as the publisher of JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi only supports timely publishing and has no right to interfere with the integrity of the published content.

Ethics for Editors

Publication Decision

The editor has the authority to select and decide the articles to be published. Decisions are made based on the level of article contributions and recommendations from reviewers. Editors carry out their duties in accordance with the policies of the journal Manager and comply with applicable legal provisions such as defamation, copyright infringement, and plagiarism.
Objective Assessment

The editor evaluates a text based on its intellectual content without any discrimination, ethnicity, gender, nationality, and others.
Confidentiality

Editors and editorial staff may not disclose any information about the manuscript that has been received to anyone, other than authors, reviewers, prospective reviewers, and the editorial board.
Conflict of Interest

Article material sent to JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi and not yet published may not be used for the editor's personal research without the written permission of the author. Information or ideas obtained through blind review must be kept confidential and not used for personal gain. Editors must refuse to review the manuscript if the editor has a conflict of interest, due to a competitive, collaborative, or other relationship with the author, company, or institution associated with the text.
Cooperation in Investigation

Editors must take responsive steps if there are complaints related to ethics in the manuscripts that have been received or in articles that have been published. The editor can contact the scriptwriter and provide consideration for the complaint. Editors can also communicate further to related research institutions or institutions. Once the complaint has been resolved, matters such as publication of corrections, withdrawals, statements of concern, or other notes, need to be considered.

Ethics for Reviewers

Contribution to Editor's Decision

Blind peer reviews by reviewers help editors in making decisions and can help authors improve their writing through editorial communication between reviewers and authors. Peer review is an important component of informal scientific communication (formal scholarly communication) and scientific approaches.
Timeliness

If the assigned reviewer feels that he does not have the qualifications to review a manuscript or knows that it is impossible to do a review in a timely manner, the assigned reviewer must immediately inform the editor.
Confidentiality

Any manuscripts that have been received for review must be treated as confidential documents. The manuscript may not be shown to or discussed with others unless it has been authorized by the editor.
Objective

Reviews must be conducted objectively. Personal criticism of the author is inappropriate. Reviewers must convey their views clearly along with supporting arguments.
Completeness and Authenticity of Reference

Reviewers must identify published works that have not been cited by the authors. A statement about previously published observations or arguments must be accompanied by relevant citations. The reviewer must notify the editor of any substantial similarity or overlap between the manuscript under review and other published papers, to the knowledge of the reviewer.
Conflicts of Interest

Unpublished article material may not be used in reviewers' personal research without the written permission of the author. Information or ideas obtained through peer review must be kept confidential and not used for personal gain. A reviewer should refuse to review a manuscript if the reviewer has a conflict of interest, due to a competitive, collaborative, or other relationship with the author, company, or institution associated with the work.

Ethics for Authors

Writing Standards

The author must present an accurate paper/article on the research conducted and present an objective discussion of the significance of the research. Research data must be presented accurately in the article. An article must be detailed enough with sufficient references to allow others to replicate the work. Fraud or inaccurate presentation of papers is unethical and unacceptable behavior.
Access to Research Data

Authors may be asked to provide raw data for the writings to be reviewed and must be able to provide public access to such data where possible, and must be able to retain such data for a reasonable period of time after publication.
Originality and Plagiarism

Plagiarism is unethical behavior in the publication of scientific papers and cannot be accepted. The author must ensure that all work presented is original, and if the author has used the work and/or words of others, the author must present the quotation appropriately. There are various forms of plagiarism, such as admitting other people's writings to be their own writing, copying or rewriting a substantial part of other people's work without mentioning the source, and claiming the results of research conducted by others. Self-Plagiarism or auto plagiarism is a type of plagiarism that quotes sentences from their own published works without mentioning the source.
Writing Terms

The authors are not allowed to publish the same manuscript in another journal unless there has been a decision to reject the manuscript from the journal. Submitting the same manuscript in more than one journal is unethical behavior in the publication of scientific papers and cannot be accepted.
References Source Citation

Correct recognition of the work of others must always be done. Authors must mention the publications that were influential in composing their work. Information obtained privately, such as conversations, correspondence, or discussions with third parties, may not be used or reported without the written permission of the source of the information.
Correction and Retraction of Published Article

The author should notify us as soon as possible if they find errors in their published article, especially errors that could affect the interpretation of data or reliability of information presented. It is the responsibility of the corresponding author to notify the journal editor to retract or correct the article, immediately. If the editor receives information from a third party that a published work contains significant errors, it is the author's responsibility to immediately withdraw or make corrections or provide evidence to the editor regarding the accuracy of the original writing.