JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS is a scientific journal for disseminating research, studies, and developments in the field of accounting. Articles published in the Jurnal Akuntansi: Transparansi dan Akuntabilitas may be research articles or conceptual (non-research) articles.

This scientific publication ethics statement serves as a code of ethics for all parties involved in the publication process of this journal, namely managers, editors, peer reviewers, and authors. The Scientific Publication Ethics Code essentially upholds three ethical values in publication: (i) Neutrality, meaning being free from conflicts of interest in managing publications; (ii) Fairness, meaning granting authorship rights only to those who deserve it; and (iii) Honesty, meaning being free from duplication, fabrication, falsification, and plagiarism in publication.

After reading this Scientific Publication Ethics, please download the Ethical Statement https://l1nk.dev/3ky7kkp.

Please sign and submit the Ethics Statement as part of the initial article submission. This statement is based on the Scientific Publication Ethics Code (LIPI Regulation No. 5 of 2014). The Ethics Statement may be scanned in color and submitted during article submission using the Article Component as the Ethical Statement.

Duties and Responsibilities of Journal Managers

1. Determine the name of the journal, scope of science, publication frequency, and accreditation if necessary.
2. Establish the membership of the editorial board.
3. Define the relationships among publishers, editors, reviewers, and other parties in a contract.
4. Respect the confidentiality of contributing researchers, authors, editors, and reviewers.
5. Implement norms and provisions regarding intellectual property rights, especially copyrights.
6. Review journal policies and communicate them to authors, editors, reviewers, and readers.
7. Develop a code of conduct for editors and reviewers.
8. Publish the journal regularly.
9. Ensure the availability of funding sources for the sustainability of the journal.
10. Develop cooperation and marketing networks.
11. Prepare permits and other legal aspects.

Duties and Responsibilities of Editors

1. Bridge the needs of readers and authors.
2. Continuously strive to improve the quality of publications.
3. Implement processes to ensure the quality of published works.
4. Prioritize objective freedom of opinion.
5. Maintain the academic record integrity of authors.
6. Issue corrections, clarifications, retractions, and apologies when necessary.
7. Responsible for the style and format of the manuscript, while the content and all statements in the manuscript are the responsibility of the author.
8. Actively seek input from authors, readers, reviewers, and editorial board members to improve publication quality.
9. Encourage evaluation of the journal when findings are made.
10. Support initiatives to reduce research and publication errors by requesting authors to attach an Ethical Statement form.
11. Support initiatives to educate researchers on publication ethics.
12. Review the effects of publication policies on authors and reviewers and make improvements to increase responsibility and minimize errors.
13. Remain open to new opinions or views that may contradict personal opinions.
14. Avoid maintaining personal, author, or third-party opinions that may result in unobjective decisions.
15. Encourage authors to revise their manuscripts until they are fit for publication

Duties and Responsibilities of Peer Reviewers

1. Assigned by the editor to review manuscripts and provide the results of the assessment to the editor as the basis for determining the eligibility of a manuscript for publication.
2. Reviewers must not review works in which they are involved, either directly or indirectly.
3. Maintain author privacy by not disseminating corrections, suggestions, and recommendations but instead providing criticism, suggestions, input, and recommendations.
4. Encourage authors to improve their manuscripts.
5. Re-examine revised manuscripts according to established standards.
6. Review manuscripts in a timely manner according to journal style and scientific principles (data collection methods, author legitimacy, conclusions, etc.).

Duties and Responsibilities of Authors

1. Ensure that all listed authors meet the criteria as authors.
2. Be collectively responsible for the work and content of the article, including the methods, analysis, calculations, and details.
3. Declare the source of resources (including funding), either directly or indirectly.
4. Explain the limitations in the research.
5. Respond to comments made by reviewers professionally and promptly.
6. Inform the editor if wishing to withdraw their manuscript.
7. Make a statement that the submitted manuscript is original, has never been published anywhere in any language, and is not being considered for publication elsewhere.