All manuscripts submitted to Jurnal Akuntansi : Transparansi dan Akuntabilitas (JAK) must undergo an originality screening process to identify potential plagiarism and textual similarities using Turnitin software. The maximum permitted similarity index is 25% including bibliography. Manuscripts exceeding this threshold will be evaluated by the editorial team to determine the appropriate course of action, which may include a request for revision or rejection, depending on the nature and severity of the identified similarities.