Allegations of Research Misconduct

Jurnal Akuntansi Neraca takes allegations of research misconduct seriously. Allegations of plagiarism, fabrication or falsification of data, duplicate publication, inappropriate authorship, and other research-integrity violations will be assessed by the editorial team. The journal may request explanations and supporting evidence from the authors, consult independent experts, and contact the relevant institution when necessary. Appropriate actions may include rejection, correction, retraction, or notification to the relevant institution, depending on the findings.