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Publication Ethics
Ethics are values, concepts and principles that serve as guidelines and moral foundations for researchers or devotees to distinguish between good behavior (giving positive impacts to humans and/or the environment) and bad (giving negative impacts to humans and/or the environment).
This section explains the dimensions of Research Ethics and Journal Management Ethics that must be considered.
Research Ethics
To maintain the quality of research while not violating the research process, here are the Research Ethics for lecturers.
1. Honesty
Honest in collecting library materials, data, implementing research procedures, and publishing results;
Honest about the shortcomings of the methods used;
Honest about work that is not one's own work.
2. Objectivity
Efforts to minimize bias in obtaining data;
Efforts to use analytical tools appropriately.
3. Integrity
Always keep promises and agreements in the research process;
Research is carried out sincerely;
Efforts to maintain consistency of thoughts and actions.
4. Openness
Share data, results, research tools
Open to criticism and new ideas.
5. Respect for Intellectual Property Rights (IPR)
List all sources who contributed to the research
Do not plagiarize.
6. Trustworthy publication
Avoid repeatedly publishing the same research to different media.
7. Respect for colleagues/colleagues
If the research is conducted as a team, then the publication of the researcher with the greatest contribution is designated as the first author or correspondence author, while the others are the second group of researchers (co-authors).
The order shows the extent of the team member's contribution to the research.
8. Legality
Understand and comply with institutional regulations and government policies related to the research.
Journal Management Ethics
To maintain the quality of the manuscript and avoid violations in the publishing process, the following are the ethics of scientific publication in the Accounting Journal, which consist of Author Ethics, Editor Ethics, Reviewer Ethics, and Journal Management Ethics.
Author Ethics
Reporting: Authors must provide information about the process and results of their research to the editors honestly, clearly, and comprehensively, and keep their research data properly and safely.
Originality and plagiarism: The author must ensure that the manuscript sent/submitted to the editor is an original manuscript, written by himself/herself or with members, sourced from his/her own ideas and concepts, and not plagiarized from other people's writings or ideas/concepts.
Repeated submission: The author must inform that the manuscript sent/submitted to the editor is a manuscript that has never been sent/submitted to another journal/publication publisher.
Author status: The author must inform the editor that the author has competence or qualifications in a particular field of expertise that is in accordance with the field of science published. The author who sends the manuscript to the editor is the first author, so that if a problem is found in the manuscript publication process, it can be resolved immediately.
Errors in writing the manuscript: The author must immediately inform the editor if an error is found in writing the manuscript, either the review result or the editing result. If that happens, the author must immediately propose improvements to the manuscript.
Editorial Ethics
Publication decision: The editor must ensure that the manuscript review process is comprehensive, transparent, objective, fair, and wise. This is the basis for editors in making decisions on a manuscript, whether to reject or accept. In this case, the editorial board acts as a manuscript selection team.
Publication information: Editors must ensure that manuscript writing guidelines for authors and other interested parties can be accessed and read clearly, both in print and electronic versions.
Distribution of peer-reviewed manuscripts: Editors must ensure reviewers and manuscript materials for review, and clearly inform reviewers of the provisions and process of manuscript review.
Objectivity and neutrality: Editors must be objective, neutral, and honest in editing manuscripts, without distinguishing between gender, business side, ethnicity, religion, race, inter-group, and nationality of the author.
Reviewer Ethics
Objectivity and neutrality: Reviewers must be honest, objective, unbiased, independent, and only side with scientific truth. The manuscript review process is carried out professionally.
Clarity of reference sources: Reviewers must ensure that the reference sources/citations of the manuscript are appropriate and credible (can be accounted for). If errors or irregularities are found in the writing of reference sources/citations, the reviewer must immediately inform the editor to be corrected by the author according to the reviewer's notes.
Peer-review effectiveness: Reviewers must respond to manuscripts that have been sent by the editor and work according to the specified manuscript review time (maximum 2 weeks).
If additional time is needed in reviewing the manuscript, it must be reported (confirmed) to the editorial secretariat immediately.
Journal Management Ethics
Decision making: Journal managers/editorial boards must describe the mission and objectives of the organization, especially those related to the determination of journal publication policies and decisions without any particular interests.
Freedom: Journal managers must provide freedom to reviewers and editors to create a comfortable working atmosphere and respect the privacy of authors.
Guarantees and promotions: Journal managers must guarantee and protect intellectual property rights (copyright), and be transparent in managing funds received by third parties. In addition, journal managers must publish and promote the results of publications to the public by providing guarantees of benefits in the use of manuscripts.
Disclosure of conflicts of interest: Journal managers must understand the ethics of scientific publication above to avoid conflicts of interest with other parties, so that the manuscript publication process runs smoothly and safely.
CHIEF EDITOR
Dr. Nurlinda, S.E., Ak., M.Si., CA., CERA., CIAR