Correction and Retraction Policy

Jurnal Akuntansi Neraca may publish a correction when a published article contains an error that can be rectified without invalidating its principal findings. Retraction may be considered when there is reliable evidence of serious research misconduct, plagiarism, unreliable findings, or other circumstances that undermine the integrity of the publication. Editorial decisions will be made following an appropriate assessment. Correction and retraction notices will identify the affected article, explain the reason for the action, and remain linked to the original publication record.