Publication Ethics

Jurnal Riset Akuntansi dan Keuangan upholds scientific integrity and ethics. In realizing this commitment, we have adapted Elsevier's publication ethics policy.

Ethical Standards for Editors

  1. Editors act independently and reliably to determine which articles are suitable for publication. The editor also ensures that the review process is fair, unbiased, has no conflicts of interest, and is timely. Editors select reviewers who have the appropriate expertise for the issue an article is addressing.
  2. Editors evaluate the manuscript by considering intellectual content as the only major factor. Other factors such as the authors' race, gender, sexual orientation, religious beliefs, ethnic origin, nationality, or political philosophy of the authors were not taken into account to ensure inclusiveness and objectivity.
  3. Editors encourage transparency, honest reporting and ensure that peer reviewers and authors have a clear understanding of what is expected of them.
  4. The editor protects the confidentiality of all material submitted to the journal and all communications with reviewers, unless agreed upon by the relevant authors and reviewers.

Ethical Standards for Reviewers

  1. Peer-reviews assist the editor in making editorial decisions as well as improving the paper. Peer reviews are a crucial component of formal scholarly communication and are at the heart of the scientific discourses.
  2. Any manuscripts reviewed must be treated as confidential documents. The reviewers must not share any information about the article manuscript with anyone.
  3. A reviewer should pay thorough attention to possible ethical issues in the manuscript and raise them with the editor of any such issues.
  4. The review process must be carried out objectively. Reviewers should be aware of personal bias in the review process. Reviewers should also consult with editors before agreeing to review a manuscript if there is a possible conflict of interest with the authors, companies, or institutions associated with the article.

Ethical Standards for Authors

  1. Authors should present works with accurate data, rigorous methodology, and objective discussion.
  2. Authors should prepare access to research data at their disposal if the editor or reviewer asks to provide it in the review process to uphold the principle of transparency.
  3. Authors should ensure that they are writing original works and if using other people's work, citations and excuses should be produced and obtained. Appropriate recognition of the work of others must always be respected.
  4. An author should not publish a manuscript with the same research in more than one journal. This is unethical and unacceptable.
  5. The authorship should be limited to those who have made significant contributions to the conception, design, execution and interpretation of the reported study. If anyone participates in certain aspects such as language editing, they can be given a narrative of appreciation in the acknowledgement section.

All sources of financial support in research and preparation of manuscripts should be disclosed to ensure there are no conflicts of interest.