Publication Ethics

AKUMULASI: Indonesian Journal of Applied Accounting and Finance, is committed to upholding the highest standards of publication ethics and takes all possible measures against any publication malpractices. The Editorial Board is responsible for, among others, preventing publication malpractice. Unethical behavior is unacceptable, and the AKUMULASI does not tolerate plagiarism in any form. Authors who submitted articles: affirm that manuscript contents are original. Furthermore, the authors’ submission also implies that the manuscript has not been published previously in any language, either wholly or partly, and is not currently submitted for publication elsewhere. Editors, authors, and reviewers, within the AKUMULASI, are to be fully committed to good publication practice and accept the responsibility for fulfilling the following duties and responsibilities, as set by the COPE Code of Conduct for Journal Editors. As part of the Core Practices, COPE has written guidelines on the Guideline for Author.

1. Allegations of Misconduct

AKUMULASI upholds integrity in scholarly publication. Allegations of research or publication misconduct, including fabrication, falsification, plagiarism, redundant publication, manipulation of the peer review process, or undeclared conflicts of interest, will be handled according to COPE flowcharts.

All complaints or suspicions may be reported confidentially to the Editor-in-Chief. The editorial office will:

Record and acknowledge receipt of the allegation;
Conduct an initial assessment;
Seek a response from the author(s) within a reasonable time;
If necessary, involve the author’s institution or relevant ethics committee; and
Publish appropriate outcomes, including correction, retraction, or expression of concern.

Confidentiality and fairness are maintained throughout.

2. Authorship and Contributorship

Authorship must be limited to individuals who have made significant contributions to the conception, design, execution, or interpretation of the study. All authors must approve the final manuscript and agree to its submission.

AKUMULASI encourages transparent author contribution statements, such as conceptualization, methodology, analysis, and writing.

Any request for addition, removal, or rearrangement of authors after submission must be approved by all co-authors and justified in writing. Disputes regarding authorship will follow COPE guidance.

3. Complaints and Appeals

AKUMULASI provides a transparent mechanism for handling complaints about editorial conduct, decisions, or publication ethics.

Authors may appeal an editorial decision by writing to the Editor-in-Chief within 30 days of notification, providing clear reasons and supporting evidence.
Complaints about editorial behaviour, bias, or ethical breaches can be submitted to the Managing Editor or publisher.
All appeals and complaints will be acknowledged, reviewed independently, and concluded transparently. The final decision rests with the Editor-in-Chief.

4. Conflicts of Interest

All parties, authors, reviewers, and editors, must disclose any financial, personal, or institutional relationships that could influence their work.

Authors must declare all funding sources and potential conflicts in their manuscripts.
Reviewers must decline assignments if a conflict exists.
Editors must recuse themselves when handling manuscripts involving potential conflicts.
Disclosures will be published within the article, and any undisclosed conflict discovered post-publication may lead to correction or retraction.

5. Data and Reproducibility

Authors must ensure that data supporting the results are accurately represented and available upon reasonable request.

AKUMULASI encourages data sharing through reputable repositories and requires a Data Availability Statement in each article. Authors are responsible for transparency in methodology and adherence to appropriate reporting guidelines. Falsification or selective reporting constitutes misconduct.

6. Ethical Oversight

Research involving human participants, animals, or sensitive data must comply with institutional and international ethical standards.

Authors must state that ethical approval was obtained, including IRB name and reference number where applicable.
For human research, informed consent must be obtained and participants’ privacy protected.
For animal studies, authors must confirm compliance with ethical standards and welfare protocols.
Failure to obtain proper ethical oversight may result in rejection or retraction.

7. Intellectual Property and Plagiarism

AKUMULASI publishes under the Creative Commons Attribution 4.0 International License (CC BY 4.0). Authors retain copyright but grant AKUMULASI the right of first publication.

All submissions are screened with plagiarism-detection software. Plagiarism, duplicate or redundant publication, and self-plagiarism are strictly prohibited. Submissions exceeding the similarity threshold or reproducing copyrighted material without permission will be rejected or retracted. Authors must ensure all figures, tables, and text are original or properly cited.

8. Journal Management

AKUMULASI is managed professionally to ensure editorial independence. Commercial, institutional, or sponsor interests shall not influence editorial decisions.

The journal management maintains transparency in:

Editorial board membership and responsibilities;
Peer review procedures;
Article processing charges and waiver policy; and
Training for editors and reviewers.

All processes are reviewed periodically to ensure compliance with COPE and national accreditation standards.

9. Peer Review Process

AKUMULASI applies a double-blind peer review system. Manuscripts are evaluated by at least two independent experts based on originality, validity, ethical soundness, and relevance to accounting and finance scholarship.

Editors ensure reviewers have no conflicts of interest. Reviewers are expected to maintain confidentiality, provide objective feedback, and return reviews promptly.

Authors may appeal review outcomes by providing justification and evidence. Review manipulation or coercion will be treated as misconduct. Reviewer training and recognition are conducted regularly in line with COPE recommendations.

10. Post-Publication Discussion and Corrections

AKUMULASI supports open post-publication dialogue. Readers may submit comments or letters addressing published articles.

Corrections, corrigenda, errata, or retractions will be issued when errors or ethical breaches are verified. Retractions follow COPE Retraction Guidelines and will clearly state the reason. Expressions of concern may be published if investigations are ongoing. All updates remain permanently linked to the original article.

Notes:

Every author in AKUMULASI Journal is required to fill out a Plagiarism Free Statement written on a stamped letter that can be downloaded at the following Author's Statement Letter