Publication Ethics

PUBLICATION ETHICS AND MALPRACTICE STATEMENT

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

Invoice: Jurnal Ilmu Akuntansi is a peer-reviewed journal published biannually. This statement outlines the ethical responsibilities of all parties involved in the publication process, including authors, editors, reviewers, and the publisher (Department of Accounting Studies, Faculty of Economics and Business, Universitas Muhammadiyah Makassar).

This journal adheres to ethical standards established by the Committee on Publication Ethics (COPE) and is committed to preventing all forms of publication malpractice.

1. Ethical Guidelines for Journal Publication

Publication must be conducted with integrity, transparency, and accountability. All parties must avoid misconduct such as plagiarism, data fabrication, falsification, and unethical authorship.

2. Peer Review Policy

This journal applies a double-blind peer review process:

  • Authors and reviewers remain anonymous
  • Each manuscript is reviewed by at least two reviewers

Review Process Flow

  1. Initial screening (scope, plagiarism, format)
  2. Reviewer assignment
  3. Peer review evaluation
  4. Editorial decision
  5. Final decision by Editor-in-Chief

3. Editorial Responsibilities

3.1 Publication Decisions

  • Academic merit
  • Methodological rigor
  • Originality and relevance

3.2 Fair Play

No discrimination based on gender, ethnicity, religion, or affiliation.

3.3 Confidentiality

All manuscripts must be treated as confidential documents.

3.4 Conflict of Interest

Editors must avoid handling manuscripts with conflicts.

3.5 Editorial Independence

Decisions are free from external influence.

4. Responsibilities of Reviewers

4.1 Contribution

Assist editorial decisions and improve manuscript quality.

4.2 Promptness

Complete reviews on time.

4.3 Confidentiality

Do not share or use unpublished data.

4.4 Objectivity

Reviews must be objective and constructive.

4.5 Acknowledgment of Sources

Identify missing references and overlaps.

4.6 Conflict of Interest

Decline review if conflicts exist.

5. Responsibilities of Authors

5.1 Reporting Standards

Research must be accurate and reproducible.

5.2 Originality and Plagiarism

All work must be original. Checked using Turnitin.

5.3 Multiple Submission

Simultaneous submission is prohibited.

5.4 Authorship

Only contributors should be listed.

5.5 Data Availability

Authors must provide a Data Availability Statement.

5.6 Conflict of Interest

All funding and conflicts must be disclosed.

5.7 Ethical Oversight

Requires ethical approval and consent.

5.8 Fundamental Errors

Errors must be reported and corrected.

6. Plagiarism Policy

  • Maximum similarity: ≤ 20%
  • Self-plagiarism prohibited

7. Retraction, Correction, and Withdrawal

Applied in cases of ethical violations or errors.

8. Ethical Misconduct Handling

Handled according to COPE guidelines.

9. Complaints and Appeals

Authors may submit formal appeals.

10. Publisher Responsibilities

Ensure integrity and transparency.

11. Archiving

Preserved via PKP PN and repositories.

12. Publication Frequency

Published twice a year consistently.

13. Advertising Policy

Advertising does not influence editorial decisions.