Publication Ethics

PUBLICATION ETHICS

The Indonesian Journal of Applied Accounting and Finance (IJAAF) is committed to maintaining the highest standards of integrity and transparency in all stages of the publication process. This publication ethics statement outlines the responsibilities of publishers, editors, peer reviewers, and authors. IJAAF adheres to the code of ethics referring to the Regulation of the Head of LIPI No. 5 of 2014 concerning the Code of Ethics for Scientific Publications, which essentially upholds three ethical values in publication:

  1. Neutrality, meaning being free from conflicts of interest in publication management;
  2. Fairness, meaning granting authorship rights to those entitled to be recognized as authors; and
  3. Honesty, meaning being free from duplication, fabrication, falsification, and plagiarism (DF2P) in publications.

This publication ethics guideline is translated and adopted based on the publication ethics policy from Elsevier, which includes:

 ETHICAL STANDARDS FOR THE EDITOR IN CHIEF:

  1. Determining the journal’s name, scope, frequency of publication, and accreditation if necessary.
  2. Appointing editorial board members.
  3. Defining relationships between publishers, editors, reviewers, and other related parties.
  4. Respecting the confidentiality of all parties involved—researchers, authors, editors, and reviewers.
  5. Enforcing norms and regulations regarding intellectual property rights, especially copyright.
  6. Reviewing journal policies and communicating them to authors, editors, reviewers, and readers.
  7. Developing codes of conduct for editors and reviewers.
  8. Publishing the journal regularly.
  9. Ensuring funding availability for the sustainability of journal publication.
  10. Establishing cooperation networks and marketing strategies.
  11. Enhancing the journal’s quality.
  12. Managing licensing and other legal aspects.
  13. Decisions made by the Editor in Chief are final and based on the submitted articles.

 ETHICAL STANDARDS FOR EDITORS:

  1. Publication Decisions – Editors of the Indonesian Journal of Applied Accounting and Finance (IJAAF) are responsible for deciding which of the submitted articles will be published. This decision is based on the article’s validity and its significance to researchers and readers. Editors are guided by editorial board policies and applicable legal requirements (e.g., libel, copyright infringement, and plagiarism). Editors may consult with reviewers or other editors in making this decision.
  2. Objective Evaluation – Editors must evaluate manuscripts based on their intellectual content without discrimination based on religion, ethnicity, race, gender, nationality, etc.
  3. Editors and editorial staff must not disclose any information about a submitted manuscript to anyone except the corresponding author, reviewers, potential reviewers, and editorial board members.
  4. Conflicts of Interest – Submitted articles must not be used in the editor’s own research without written permission from the author. Information obtained through blind review must be kept confidential and not used for personal advantage. Editors must decline to review manuscripts where conflicts of interest exist due to competitive, collaborative, or other relationships with any of the authors or institutions involved.
  5. Cooperation in Investigations – Editors must respond appropriately to ethical complaints regarding submitted or published manuscripts. This includes contacting the author and possibly engaging with relevant institutions or research bodies. If necessary, editors should publish corrections, retractions, expressions of concern, or other notes.

 ETHICAL STANDARDS FOR REVIEWERS:

  1. Contribution to Editorial Decisions – Peer review assists editors in making editorial decisions and can help authors improve their work. It is a crucial element of formal scholarly communication and the scientific method.
  2. Timeliness – If a reviewer feels unqualified or cannot complete the review in time, they should notify the editor promptly.
  3. Manuscripts received for review must be treated as confidential documents. They must not be shown to or discussed with others unless authorized by the editor.
  4. Reviews should be conducted objectively. Personal criticism of the author is inappropriate. Reviewers should clearly express their opinions with supporting arguments.
  5. Completeness and Originality of References – Reviewers should identify uncited relevant work. Previously published content should be properly referenced. Reviewers should inform the editor of substantial similarity or overlap between the manuscript under review and other published works.
  6. Conflicts of Interest – Unpublished materials must not be used in the reviewer’s own work without written consent from the author. Information gained from peer review must be kept confidential and not used for personal gain. Reviewers should not review manuscripts where there is a conflict of interest due to competitive, collaborative, or other relationships with the authors or institutions.

 ETHICAL STANDARDS FOR AUTHORS:

  1. Writing Standards – Authors must present an accurate account of the research and an objective discussion of its significance. The manuscript should contain sufficient detail and references for replication. Fraudulent or knowingly inaccurate statements are unethical and unacceptable.
  2. Data Access and Retention – Authors may be asked to provide raw data for editorial review and should be prepared to make the data publicly available if possible. Data should be retained for a reasonable time postpublication.
  3. Originality and Plagiarism – All work must be original. If the author uses others' work or words, proper citation is required. Plagiarism in any form is unethical and unacceptable, including:

    Claiming another’s work as one’s own;

    Copying substantial parts without credit;

    Claiming research results from others;

    Selfplagiarism, or reusing one’s previously published work without citation.

  1. Multiple Submissions – Authors must not submit the same manuscript to more than one journal simultaneously. Such behavior is unethical and unacceptable.
  2. Acknowledgment of Sources – Proper acknowledgment of others’ work must always be given. Privately obtained information (e.g., conversations, correspondence) must not be used without written permission from the source.
  3. Authorship – Authorship should be limited to individuals who have made significant contributions to the conception, design, execution, or interpretation of the research. All contributors should be listed as coauthors, and the corresponding author must ensure all coauthors approve the final version and submission.
  4. Hazards and Human Subjects – If the research involves hazards or human subjects, authors must clearly state this and confirm that all procedures comply with relevant laws and institutional guidelines. Informed consent must be obtained, and subjects’ privacy must be protected. Written consent should be retained and provided if requested.
  5. Errors in Published Work – If authors discover significant errors in their published work, they must notify the journal editor and cooperate in retracting or correcting the paper. If the editor is informed by a third party, authors must provide evidence of the original article's accuracy or correct it.

 ETHICAL STANDARDS FOR WEBSITE ADMINISTRATORS:

The Website Administrator is responsible for managing the journal’s website. Specifically, their duties include:

  1. Preparing the journal website;
  2. Configuring system options and managing user accounts;
  3. Registering editors, reviewers, and authors;
  4. Managing journal features;
  5. Viewing report statistics; and
  6. Uploading/publishing accepted papers.

POST-PUBLICATION DISCUSSIONS AND CORRECTIONS

This journal accepts discussion and corrections on published articles by readers. In case the reader is giving discussions and corrections toward a published article, the reader can contact the editor in chief by email to explain the discussions and corrections. If accepted (by the editor in chief), the discussions and corrections will be published in the next issue as a letter to the editor. Respected authors can reply to the discussions and corrections from the reader by sending the reply to the editor in chief. Therefore, editors may publish the answer as a reply to the letter to the editor.