Publication Ethics

Publication Ethics

In general, conduct publication compiled refer to COPE. Statement scientific code of conduct is an expression of the code of conduct of all parties involved in the process of scientific journal publications, namely managers, editors, reviewer and author/writer. The statement's code of ethics of scientific publications by LIPI Chief Regulation No. 5 of 2014 on the Code of Ethics of Scientific Publications, which basically Scientific Publication Ethics Code is essentially upholds ethical values in three publications, namely.

Duties and Responsibilities Editor

  • Reconciling the needs of the reader and the author
  • Every effort to improve the quality of publications on an ongoing basis,
  • Implement the process to ensure the quality of papers published,
  • Promoting freedom of speech objectively,
  • Maintaining the integrity of the track record of academic authors,
  • Delivering corrections, clarifications, withdrawal, and an apology if necessary,
  • Responsible for the style and format of the paper, while the contents and any statements in the papers is the responsibility of the authors 
  • Actively soliciting opinion of the authors, readers, reviewers, and members of the editorial board to improve the quality of publications
  • Encouraging assessment of the journal, if there are findings,
  • Support initiatives to reduce errors of research and publications by asking the authors attach form clearance of Conduct approved by the Ethics Committee clearance,
  • Supports the initiative to educate researchers about publication ethics,
  • Assessing the effects of policy on the issue of the attitude of the author and reviewer and fix it to increase accountability and reduce errors,
  • Have an open mind towards new opinion or views of others that may conflict with personal opinions,
  • Not maintaining his own opinion, the author or third parties which may result in a decision not objective

Duties and Responsibilities Reviewers

  • Given the task of editors to examine the papers and submit the review to the editor, as a determination of the feasibility of a paper for publication.
  • Reviewers should not perform a review of the papers involving him, either directly or indirectly
  • Maintain the author's privacy by not disseminating the results of corrections, suggestions, and recommendations provide criticism, suggestions, feedback, and recommendations
  • Encouraging author to make improvements papers
  • Going back papers that have been fixed in accordance with the specified standard.

Duties and Responsibilities Author

  • Ensure that were included in the list of authors / writers meet the criteria as an author / writer.
  • Responsible collectively to work content and the articles include methods, analysis, calculation, and details.
  • To declare the origin of the resources (including funding), either directly or indirectly.
  • Describe the limitations of the study
  • Response to the comments made by the reviewer in a professional and timely
  • Inform if the editor would retract his paper.
  • Make a statement that the papers submitted for publication is original, has not been published anywhere in any language, and not in the process of submission to another publisher.

Jurnal Akuntansi Neraca is committed to maintaining high standards of research integrity and publication ethics in accounting, finance, business, and related disciplines. Authors are responsible for ensuring that their research complies with applicable ethical standards, institutional requirements, and relevant laws and regulations. Research involving human participants, personal or sensitive data, interviews, surveys, or other procedures that may raise ethical concerns must receive appropriate ethical review or approval when required by applicable regulations, institutional policies, or the nature and risk level of the research.

When formal approval from a research ethics committee or institutional review board is required, authors must provide the name of the approving institution, the approval or reference number, and the date of approval. The journal may request supporting documentation during editorial assessment. For research that does not require formal ethical approval, authors should be prepared to explain the basis for that determination when requested by the editor. 

Authors must ensure that research data are collected, analyzed, stored, and reported honestly and responsibly. Confidentiality, privacy, and the rights of research participants must be protected throughout the research process. The Editor-in-Chief may request additional information or documentation when concerns arise regarding research ethics or research integrity.