Publication Ethics

Publication Ethics

Jurnal Akuntansi Malikussaleh (JAM) publishes original research articles, review articles, and case studies in accounting and related fields. This publication ethics statement applies to authors, editors, reviewers, and the publisher, and is guided by the COPE Core Practices.

Editorial Responsibilities

  • Editors evaluate manuscripts on their scholarly merit, relevance to the journal's scope, originality, clarity, and contribution, without discrimination based on the authors' personal characteristics.
  • Editors and editorial staff protect the confidentiality of submitted manuscripts and do not use unpublished materials for personal research without the author's written permission.
  • Editors disclose conflicts of interest and recuse themselves from handling manuscripts when a conflict exists.
  • Editors investigate ethical concerns, corrections, retractions, or expressions of concern in accordance with the journal's policies and available evidence.

Reviewer Responsibilities

  • Reviewers provide objective, constructive, and timely assessments to help editors reach an editorial decision and help authors improve their work.
  • Reviewers maintain the confidentiality of manuscripts and do not share or use manuscript information for personal advantage.
  • Reviewers identify relevant uncited work and inform the editor of any substantial similarity, possible plagiarism, or ethical concern.
  • Reviewers decline invitations when they lack the required expertise, cannot complete the review on time, or have a conflict of interest.

Author Responsibilities

  • Authors submit original work, accurately present their methods and findings, and provide sufficient detail and references to allow the work to be assessed.
  • Authors must not submit the same manuscript to more than one journal at the same time or republish substantially the same work without appropriate disclosure.
  • All listed authors must have made a significant contribution to the work and must approve the final manuscript before submission.
  • Authors disclose financial or other conflicts of interest, acknowledge sources of support, and promptly notify the editor when a significant error is discovered in a published article.

Publisher Responsibilities

The publisher supports the editorial team in maintaining the integrity of the scholarly record and assists with investigations of ethical concerns when needed.