In respect to the quality of the publication, publishing violation, and plagiarism, the editorial board of JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi established a set of rules or publication ethics. The publication ethics apply to authors, reviewers, and editorial board.
1. Author’s Responsibilities
- Reporting Standard: author(s) must provide clear, reliable, and comprehensive information about the process and result of their research and save data securely. The report consisting of inaccurate information and fraudulence is unethical and unacceptable.
- Originality and Plagiarism: author(s) is responsible to submit a self-written and original paper. The idea must be original, not plagiarized from the idea or papers of others, and never published elsewhere. The author must credit the original author when using their work for reference and is prohibited from illegally editing the name of the respective reference.
- Submission: author(s) is not allowed to submit their paper to any other publication to avoid possible multiple, duplicate, or concurrent publication. Simultaneous submission is unethical and may cause paper rejection.
- Writing Mistakes: author(s) must inform the redactors in respect to any mistake found in their paper, whether it is the reviewing or editing result. Writing mistakes include but not limited to names, affiliation, reference, and others which may distort the meaning of the content. If such case happened, authors are allowed to suggest for paper revision.
- Avoid Conflict of Interests: author(s) must understand about scientific publication ethics to avoid conflict of interests with other parties to ensure that their paper is safe to publish.
2. Editors’ Responsibilities
- Publishing Decision: editor(s) is responsible to supervise the review process in a thorough, transparent, objective, fair, and thoughtful manner. The process becomes the foundation for the editor to make a decision whether a paper will be admitted or rejected. In other words, the editor has a role in paper selection.
- Information of Publication: editor(s) ensures that the writing guide for authors can be accessed and read clearly, whether it is printed or electronic.
- Managing Paper Reviews: editor(s) is responsible to choose peer-reviewers, send the papers to them, and provide clear information about procedure and conditions of the review process for the selected peer-reviewers.
- Objectivity and Neutrality: editor(s) is objective, neutral, and truthful while editing papers without discriminating against the authors’ gender, interest, ethnic, religion, race, affiliation, and nationality.
- Confidentiality: editor(s) must keep information securely particularly in respect to the authors’ privacy and paper distribution.
- Avoid Conflict of Interests: editor(s) must understand publication ethics so that they can avoid conflict of interests and edit the paper according to the procedure.
3. Reviewers’ Responsibilities
- Objectivity and Neutrality: reviewer(s) is fair, objective, unbiased, independent, and holding scientific truth as the main value. The review process is undertaken professionally without discriminating against the authors’ gender, interest, ethnic, religion, race, affiliation, and nationality.
- Clarity of Reference: reviewer(s) is responsible to ensure that the reference/quote is credible and in accordance with the writing guide. If the reviewer finds mistakes in reference/quote, they must inform the redactors who then contact the author for revision.
- The Effectivity of Peer-Review: reviewer(s) must process every paper sent by editorial board in a maximum of 2 weeks. An extension is possible only after the reviewer confirms it to the editorial board.
- Avoid Conflict of Interest: reviewer(s) must understand scientific publication ethics to avoid conflict of interests so that the publication takes place according to the procedure.
4. Editorial Board’s Responsibilities
- Decision-Making: journal manager/editorial board must announce vision and mission of the organization, particularly regarding policy-making and publication decision-making without self-interest.
- Autonomy: journal manager must encourage autonomy to reviewer and editor to create a comfortable working environment which keeps the privacy of author.
- Assurance and Promotion: journal manager must secure and protect intellectual property rights and promote the publication to the public to increase the journal impact.
- Avoid Conflict of Interest: journal manager must understand the scientific publication ethics so that the publication takes place according to the procedure.