Publications Ethics

Publications Ethics

(disalin dari https://ojs.stiem-bongaya.ac.id/index.php/BJRM/Publication_Ethics)
Our Publication Ethics are based on COPE’s Best Practice Guidelines for Journal Editors.

Duties of Authors
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 follow the submission guidelines of the
journal.
Originality and Plagiarism: Authors must ensure that they have written entirely
original work. The manuscript should not be submitted concurrently to more than one
publication unless the editors have agreed to co-publication. Relevant previous work and
publications, both by other researchers and the authors’ own, should be properly acknowledged
and referenced. The primary literature should be cited where possible. Original wording taken
directly from publications by other researchers should appear in quotation marks with the
appropriate citations.
Multiple, Redundant, or Concurrent Publications: Author should not in general
submit the same manuscript to more than one journal concurrently. It is also expected that the
author will not publish redundant manuscripts or manuscripts describing 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 as such and the primary publication
should be referenced
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: The authorship of research publications should accurately
reflect individuals’ contributions to the work and its reporting. Authorship should be limited to
those who have made a significant contribution to conception, design, execution or
interpretation of the reported study. Others who have made significant contribution must be
listed as co-authors. In cases where major contributors are listed as authors while those who
made less substantial, or purely technical, contributions to the research or to the publication are
listed in an acknowledgement section. Authors also ensure that all the authors have seen and
agreed to the submitted version of the manuscript and their inclusion of names 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, then 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: The author should clearly identify in the
manuscript if the work involves chemicals, procedures or equipment that have any unusual
hazards inherent in their use.

Duties of Editor
Publication Decisions: Based on the review report of the editorial board, 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 have to take responsibility for everything they publish and should have procedures and
policies in place to ensure the quality of the material they publish and maintain the integrity of
the published record.
Review of Manuscripts: Editor must ensure that each manuscript is initially
evaluated by the editor for originality. The editor should organize and use peer review fairly
and wisely. Editors should explain their peer review processes in the information for authors
and also indicate which parts of the journal are peer reviewed. Editor should use appropriate
peer reviewers for papers that are considered for publication by selecting people with sufficient
expertise and avoiding those with conflicts of interest.
Fair Play: The editor must ensure that each manuscript received by the journal is
reviewed for its intellectual content without regard to sex, gender, race, religion, citizenship,
etc. of the authors. An important part of the responsibility to make fair and unbiased decisions
is the upholding of the principle of editorial independence and integrity. Editors are in a
powerful position by making decisions on publications, which makes it very important that this
process is as fair and unbiased as possible.
Confidentiality: The editor must ensure that information regarding manuscripts
submitted by the authors is kept confidential. Editors should critically assess any potential
breaches of data protection and patient confidentiality. This includes requiring properly
informed consent for the actual research presented, consent for publication where applicable.
Disclosure and Conflicts of Interest: The editor of the Journal will not use
unpublished materials disclosed in a submitted manuscript for his own research without written
consent of the author. Editors should not be involved in decisions about papers in which they
have a conflict of interest

Duties of Reviewers
Confidentiality: Information regarding manuscripts submitted by authors should be
kept confidential and be treated as privileged information. They must not be shown to or
discussed with others except as authorized by the editor.
Acknowledgement of Sources: Reviewers must ensure that authors have
acknowledged all sources of data used in the research. Reviewers should identify relevant
published work that has not been cited by the authors. Any statement that an observation,
derivation, or argument had been previously reported should be accompanied by the relevant

citation. The reviewers should notify the journal immediately if they come across Jurnal Akuntansi, Keuangan dan Perbankan
any irregularities, have concerns about ethical aspects of the work, are aware of
substantial similarity between the manuscript and a concurrent submission to another journal
or a published article, or suspect that misconduct may have occurred during either the research
or

the writing and submission of the manuscript; reviewers should, however, keep their
concerns confidential and not personally investigate further unless the journal asks for further
information or advice.
Standards of Objectivity: Review of submitted manuscripts must be done objectively
and the reviewers should express their views clearly with supporting arguments. The reviewers
should follow journals’ instructions on the specific feedback that is required of them and, unless
there are good reasons not to. The reviewers should be constructive in their reviews and provide
feedback that will help the authors to improve their manuscript. The reviewer should make
clear which suggested additional investigations are essential to support claims made in the
manuscript under consideration and which will just strengthen or extend the work
Disclosure and Conflict of Interest: Privileged information or ideas obtained through
peer review must be kept confidential and not used for personal advantage. Reviewers should
not consider manuscripts in which they have conflicts of interest resulting from competitive,
collaborative, or other relationships or connections with any of the authors, companies, or
institutions connected to the papers. In the case of double-blind review, if they suspect the
identity of the author(s) notify the journal if this knowledge raises any potential conflict of
interest.
Promptness: The reviewers should respond in a reasonable time-frame. The
reviewers only agree to review a manuscript if they are fairly confident they can return a review
within the proposed or mutually agreed time-frame, informing the journal promptly if they
require an extension. In the event that a reviewer feels it is not possible for him/her to complete
review of manuscript within stipulated time then this information must be communicated to
the editor, so that the manuscript could be sent to another reviewer.