AI GENERATIVE TOOLS DISCLOSURE STATEMENT

Invoice: Jurnal Ilmu Akuntansi
p-ISSN 2714-6359 | e-ISSN 2714-6340

This journal recognizes the increasing use of generative artificial intelligence (AI) technologies, such as :contentReference[oaicite:0]{index=0} and similar tools, in academic writing and research support.

To ensure transparency, integrity, and accountability in scholarly publishing, the following policies shall apply:

1. Disclosure Requirement

Authors must clearly disclose the use of any generative AI tools in the preparation of their manuscripts, including but not limited to:

• Text generation
• Language editing
• Data analysis assistance
• Image or figure generation

Such disclosure must be included in a dedicated section (e.g., Acknowledgments or Methods).

2. Author Responsibility

The use of AI tools does not replace human authorship. Authors remain fully responsible for:

• The accuracy and validity of all content
• The integrity of data and analysis
• Proper citation of all sources
• Avoidance of plagiarism or fabricated information

AI tools must not be listed as authors under any circumstances.

3. Acceptable Use

Generative AI tools may be used for:

• Language improvement and grammar correction
• Structural editing
• Organization of ideas

However, AI tools must not be used to:

• Generate falsified or fabricated data
• Produce misleading or deceptive interpretations
• Replace critical scientific reasoning

4. Prohibited Use

The following uses are strictly prohibited:

• Undisclosed AI-generated content
• Fabrication of references or data
• Manipulation of peer review or editorial processes

Any violation will be treated as serious ethical misconduct.

5. Editorial and Reviewer Use

Editors and reviewers must not upload manuscripts into AI tools that may compromise confidentiality, unless secure, compliant, and institutionally approved systems are used.

6. Compliance and Enforcement

Failure to disclose the use of AI tools may result in:

• Manuscript rejection
• Retraction of published articles
• Notification to the author’s institution

All cases will be handled in accordance with Committee on Publication Ethics.