Publication Ethics

Publication Ethics and Publication Malpractice Statement

This statement clarifies ethical behavior of all parties involved in the act of publishing an article in Jurnal Akuntansi dan Manajemen (JAM), including the authors, the editors, the peer-reviewers, and the publisher Bagian Pengelolaan Jurnal dan Publikasi, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta (BPJP - STEI).

This Journal Jurnal Akuntansi dan Manajemen reffers to statement is based on COPE’s Best Practice Guidelines for Journal Editors.

A. Ethical Guidelines for Journal Publication

Jurnal Akuntansi dan Manajemen (JAM) publishes articles in economics fields, microeconomics, macroeconomics, accounting, business and management issues.

The publication of an article in a peer-reviewed Jurnal Akuntansi dan Manajemen (JAM) is an essential building block in the development of a coherent and respected network of knowledge. It is a direct reflection of the quality of the work of the authors and the institutions that support them. Peer-reviewed articles support and embody the scientific method. It is therefore important to agree upon standards of expected ethical behavior for all parties involved in the act of publishing: the authors, the journal editors, the peer reviewers, the publisher, and the society. 

Bagian Pengelolaan Jurnal dan Publikasi, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta (BPJP - STEI) as publisher of Jurnal Akuntansi dan Manajemen (JAM) takes its duties of guardianship all stages of publishing process and recognize our ethical and other responsibilities.

We are committed to ensuring that advertising, reprint, or other commercial revenue has no impact or influence on editorial decisions. In addition, Bagian Pengelolaan Jurnal dan Publikasi, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta (BPJP - STEI)  and Editorial Board will assist in communications with other journals and/or publishers where this is useful and necessary.

B. Duties of authors

Authorship and Plagiarism

Authorship of articles should be limited to those who have contributed sufficiently to take public responsibility for the contents. These contributions include (a) conception and design, analysis and interpretation of data, or both; (b) drafting the article or revising it critically for important intellectual content; (c) final approval of the version to be published; and (d) agreement to be accountable for all aspects of the work by ensuring that questions related to the accuracy or integrity of any part of the work are appropriately investigated and resolved.

Submission to the Jurnal Akuntansi dan Manajemen (JAM) is interpreted by the journal to mean that all the listed authors have agreed with all of the articles content. The corresponding (submitting) author is responsible for having ensured that this agreement has been reached, and for managing all communication between the journal and co-authors before and after publication. Any requests for changes to the author list after submission, such as a change in the order of the authors, or the deletion or addition of authors needs to be accompanied by a letter signed by all original authors. The letter should be scanned and e-mailed to by the submitting author. The Jurnal STEI Ekonomi (JEMI) editors assume that on multi-group collaborations, one member of each collaboration, usually the most senior member of each submitting group has accepted responsibility for the contributions to the manuscript from their team.

It is the responsibility of the corresponding author to ensure that:

  1. The article is an original work and does not involve fraud, fabrication, or plagiarism.
  2. The article has not been published previously and is not currently under consideration for publication elsewhere. If accepted by the Jurnal Akuntansi dan Manajemen (JAM), the article will not be submitted for publication to any other journal.
  3. The article contains no defamatory or unlawful statements and does not contain any materials that infringe upon individual privacy, proprietary rights, or any statutory copyright.
  4. They have written permission from owners for any excerpts from copyrighted works that are included and have credited the sources from where they were obtained.
  5. All authors have made significant contributions to the study including the conception and design of the article, the analysis of the data, and the writing of the manuscript.
  6. All authors have reviewed the manuscript, take responsibility for its content and approve its publication.
  7. All authors are aware of and agree to the terms of this publishing agreement.

Every article submitted to the Jurnal Akuntansi dan Manajemen (JAM) is screened by Turnitin software.

1. Reporting standards

Authors of reports of original research should present an accurate account of the work performed as well as an objective discussion ofits significance. Underlying data should be represented accurately in the paper. A paper should contain sufficient detail and references to permit others to replicate the work. Fraudulent or knowingly inaccurate statements constitute unethical behavior and are unacceptable. Review and professional publication articles should also be accurate and objective, and editorial 'opinion' works should be clearly identified as such.

2. Data access and retention

Authors may be asked to provide the raw data inconnection with a paper for editorial review, and should in any event be prepared to retain such data for a reasonable time after publication.

3. Originality and plagiarism

The authors should ensure that they have written entirely original works, and if the authors have used the work and/or words of others, that this has been appropriately cited or quoted. Plagiarism takes many forms, from 'passing off' another's paper as the author's own paper, to copying or paraphrasing substantial parts of another's paper (without attribution), to claiming results from research conducted by others. Plagiarism in all its forms constitutes unethical publishing behavior and is unacceptable.

4. Multiple, redundant or concurrent publication

An author should not in general publish manuscripts describing essentially the same research in more than one journal or primary publication. Submitting the same manuscript to more than one journal concurrently constitutes unethical publishing behavior and is unacceptable. In general, an author should not submit for consideration in another journal apreviously published paper.

5. Acknowledgement of sources

Proper acknowledgment of the work of others must always be given. Authors should cite publications that have been influential indetermining the nature of the reported work. Information obtained privately, as inconversation, correspondence, or discussion with third parties, must not be used or reported without explicit, written permission from the source. Information obtained in the course of confidential services, such as refereeing manuscripts or grant applications, must not be used without the explicit written permission of the author of the work involved in these services.

6. Authorship of the paper

Authorship should be limited to those who have made a significant contribution to the conception, design, execution, or interpretation of the reported study. All those who have made significant contributions should be listed as co-authors. Where there are others who have participated in certain substantive aspects of the research project, they should be acknowledged or listed as contributors. The corresponding author should ensure that all co-authors have seen and approved the final version of the paper and have agreed to its submission for publication.

7. Hazards and human or animal subjects

If the work involves chemicals, procedures or equipment that have any unusual hazards inherent in their use, the author must clearly identify these in the manuscript. If the work involves the use of animal or human subjects, the author should ensure that the manuscript contains a statement that all procedures were performed in compliance with relevant laws and institutional guidelines and that the appropriate institutional committee(s) has approved them. Authors should include a statement in the manuscript that informed consent was obtained for experimentation with human subjects. The privacy rights of human subjects must always be observed.

8. Disclosure and conflicts of interest

All authors should 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. Examples of potential conflicts of interest which should be disclosed include employment, consultancies, stock ownership, honoraria, paid expert testimony, patent applications/registrations, and grants orother funding. Potential conflicts of interest should be disclosed at the earliest stage possible.

9. Fundamental errors in publishedworks

When an author discovers a significant error orinaccuracy in his/her own published work, it isthe author's obligation to promptly notify the journal editor or publisher and cooperate with the editor to retract or correct the paper. If the editor or the publisher learns from a third party that a published work contains a significant error, it is the obligation of the author to promptly retract or correct the paper or provide evidence to the editor of the correctness of the original paper.

C. Duties of editors

1. Publication decisions

The editor of a peer-reviewed journal isresponsible for deciding which of the articles submitted to the journal should be published, often working in conjunction with the relevant society (for society-owned or sponsoredjournals). The validation of the work in questionand its importance to researchers and readers must always drive such decisions. The editormay 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 editor may confer with other editors or reviewers (or society officers) in making this decision.

2. Fair play

An editor should evaluate manuscripts for their intellectual content without regard to race, gender, sexual orientation, religious belief, ethnic origin, citizenship, or political philosophy of the authors.

3. Confidentiality

The editor and any editorial staff must notdisclose any information about a submitted manuscript to anyone other than the corresponding author, reviewers, potential reviewers, other editorial advisers, and the publisher, as appropriate.

4. Disclosure and conflicts of interest

Unpublished materials disclosed in a submitted manuscript must not be used in an editor's own research without the express written consent ofthe author. Privileged information or idea sobtained through peer review must be kept confidential and not used for personal advantage. Editors should recuse themselves (i.e. should aska co-editor, associate editor or other member of the editorial board instead to review andconsider) from considering manuscripts in which they have conflicts of interest resulting from competitive, collaborative, or other relationships or connections with any of the authors, companies, or (possibly) institutions connected to the papers. Editors should require all contributors to disclose relevant competing interests and publish corrections if competing interests are revealed after publication. If needed, other appropriate action should be taken, such as the publication of a retraction or expression of concern. It should be ensured that the peer-review process for sponsored supplements is the same as that used for the main journal. Items in sponsored supplements should be accepted solely on the basis of academic merit and interest to readers and not be influenced by commercial considerations. Non peer reviewed sections of their journal should beclearly identified.

D. Duties of Reviewers

1. Contribution to editorial decisions

Peer review assists the editor in making editorial decisions and through the editorial communications with the author may also assist the author in improving the paper. Peer review is an essential component of formal scholarly communication, and lies at the heart of the scientific method.

2. Promptness

Any selected referee who feels unqualified toreview the research reported in a manuscript or knows that its prompt review will be impossible should notify the editor and excuse himself from the review process.

3. Confidentiality

Any manuscripts received for review must betreated as confidential documents. They must not be shown to or discussed with others except asauthorized by the editor.

4. Standards of objectivity

Reviews should be conducted objectively. Personal criticism of the author is inappropriate. Referees should express their views clearly with supporting arguments.

5. Acknowledgement of sources

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. Are viewer should also call to the editor's attentionany substantial similarity or overlap between the manuscript under consideration and any other published paper of which they have personal knowledge.

6. Disclosure and conflict of interest

Unpublished materials disclosed in a submitted manuscript must not be used in a reviewer's own research without the express written consent ofthe author. Privileged information or idea sobtained 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 tothe papers.


Kode Etik Publikasi

Jurnal Akuntansi dan Manajemen (JAM) mengikuti petunjuk dari Committee on Publication Ethics (COPE) dalam segala hal yang terkait dengan etika publikasi. Jurnal ini mengadaptasi COPE untuk memenuhi standar etika tinggi yang ditujukan untuk para editor, penulis, dan mitra bestari. Penerbit tidak memiliki hak untuk mencampuri integritas isi stulisan dan hanya bertanggung jawab atas penerbitan secara berkala dan tepat waktu. 


Untuk Editor

  1. Editor bertanggung jawab atas seluruh artikel yang diterbitkan di Jurnal STEI Ekonomi (JEMI)
  2. Editor harus memastikan penulis untuk mengikuti aturan penulisan Jurnal STEI Ekonomi (JEMI)
  3. Editor dapat berkomunikasi dengan editor lain maupun mitra bestari dalam mengambil keputusan akhir
  4. Editor harus mengevaluasi manuskrip secara objektif, tanpa melihat aspek kewarganegaraan, etnis, afiliasi politik, suku bangsa, agama, jenis kelamin, senioritas, maupun afiliasi insititusi penulis. Editor harus menolak penugasan ketika terdapat kemungkinan konflik kepentingan
  5. Editor perlu memastikan bahwa dokumen yang dikirim kepada mitra bestari tidak memuat informasi mengenai penulis, demikian pula sebaliknya.
  6. Keputusan editor harus disampaikan kepada penulis yang disertai dengan tanggapan mitra bestari, kecuali tanggapan yang bersifat menyerang pribadi atau mencemarkan nama baik.
  7. Editor harus menghargai permintaan dari penulis yang menolak individu tertentu untuk mengevaluasi manuskripnya selama alasannya dapat diterima.
  8. Editor dan seluruh staf harus menjamin kerahasiaan dari seluruh manuskrip yang dikirimkan
  9. Apabila dicurigai terdapat tindakan pelanggaran penulisan dan konflik kepengarangan, editor dapat mengikuti panduan dalam diagram alir COPE dalam mengatasi konflik kepengarangan.  

Untuk Mitra Bestari

  1. Mitra Bestari perlu memperhatikan kemungkinan tindakan pelanggaran etika penelitian dan penerbitan.
  2. Mitra Bestari diharapkan dapat bekerja sesuai dengan waktu yang telah ditentukan, dan harus dapat memberikan informasi kepada editor bila tidak mampu memenuhi tenggat data yang telah ditentukan.
  3. Mitra Bestari harus dapat menjaga kerahasiaan manuskrip.
  4. Mitra Bestari seyogianya tidak menerima manuskrip yang berpotensi menimbulkan konflik kepentingan dengan penulisnya

Untuk Penulis

  1. Penulis harus dapat meyakinkan bahwa manuskripnya belum pernah diterbitkan maupun pemberian hak terhadap artikel kepada pihak lain
  2. Penulis harus memastikan keasilan dari hasil karyanya dan mengikuti aturan pengutipan 
  3. Penulis tidak boleh terlibat dalam plagiarisme maupun oto-plagiarisme
  4. Penulis harus mengikuti tatacara penulisan Jurnal Akuntansi dan Manajemen (JAM) yang telah ditentukan
  5. Penulis harus dapat memberikan keterangan dan data terkait penelitiannya, jika terdapat keraguan dari pihak editor terhadap data maupaun kerangka penelitiannya.