Background

JAKSYA encourages submission of original and unpublished accounting articles by means of all research methods including qualitative, quantitative, or combination methods. Due to various issues involving journal publication therefore it is very important to establish an ethical standard for all entities involved in the publication of the articles at JAKSYA.

Ethical Principles

Our journal is committed to adhere to the ethical principles based on Core Practices issued by Committee on Publication Ethics (COPE) as follows:

1. Allegations of misconduct

Our journal welcomes any valid allegation made against authors, reviewers and editors. The handling of allegations of misconduct at our journal can be divided into two situations. First is allegation against author and second is an allegation against a reviewer or editor. If an author has been alleged of potential misconduct such as plagiarism or its article has already been published elsewhere hence independent investigation will be conducted towards the allegation. Shall the allegation is found to be valid, the alleged author will be blacklisted and his/her article will be withdrawn from our publication. The alleged author will also be required to provide a formally-written statement of apology which will be posted in our announcement platform on our website.

Similarly in the case of allegation against a reviewer or editor, an independent investigation will also be performed accordingly. Shall the allegation against the reviewer and editor is found to be true and valid, the said reviewer and editor will no longer be participating in any of our journal activities.

2. Authorship and contributorship

Authors are responsible to provide original research, which have not been submitted or published elsewhere. Authors are also responsible to provide accurate and detailed data when they are requested. To ensure originality, the authors need to check the originality of article using plagiarism checker before the article submission. The authors have to fill and submit copyright transfer form available in the website when submitting their manuscript. When reproducing data from other sources, proper citation and permission are required.

3. Complaints and appeals

Our journal are committed to treat any complaints and appeals fairly, promptly and independently. For instance, reasonable complaints against reviewer will be handled by chief editor and any complaint against chief editor will be handled by publisher.

4. Conflicts of interest / Competing interests

A conflict of interest is possible to occur when author has a financial, commercial, legal, or professional relationship with other organizations, or with the people working with them, that could influence their research. Therefore authors are required to provide full disclosure about any potential conflicts of interest in a covering letter. Detailed financial sources supporting the work should also be fully acknowledged. The editor may decide not to publish your article on the basis of any declared conflict. The conflict of interest can be declared on your cover letter or on the manuscript submission form in the journal’s online peer-review system.

The following is a sample of disclosure about conflict of interest by author:

In accordance with ethical policy of Jurnal Dinamika Akuntansi dan Bisnis and my ethical obligation as a researcher, I am reporting that I [have a financial and/or business interests in/am a consultant to/receive funding from] (delete as appropriate) a company that may influence my research.

The editorial team of JAKSYA may subsequently decide whether to publish or not to publish the article based on the above disclosure. If there is no disclosure by author, JAKSYA will publish the following statement: “No potential conflict of interest was reported by the authors

5. Data and reproducibility

Authors are responsible to provide accurate and detailed data when they are requested.

6. Ethical oversight

Authors are required to maintain the confidentiality of data published in their papers. The journal also upholds the utmost importance of data confidentiality and ethical conduct of research subjects either human, business, or marketing practices. 

7. Intellectual property

JAKSYA is an open access journal which appears on DOAJ (Directory of Open Access Journals). This is an open access journal which means that all content is freely available without charge to the user or his/her institution. Users are allowed to read, download, copy, distribute, print, search, or link to the full texts of the articles, or use them for any other lawful purpose, without asking prior permission from the publisher or the author.

8. Journal management

JAKSYA is operated using Open Journal System (OJS) platform. It is managed and published by Accounting Department, UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan, Sumatera Utara, Indonesia. JAKSYA editorial team is headed by one Chief Editor assisted by two managing editors and a team of associate editors with the advice and supervision of independent Editorial Advisory Board coming from Indonesia and several other countries. To ensure the efficient journal management and its continuous improvement, members of JAKSYA editorial team occasionally attend relevant training and programs held in relation to journal management.

The responsibilities of the editorial team as follows: 

• Chief Editor and managing editors have a fully responsibility and authority to accept or reject an article. Article submitted by the authors to JAKSYA are distributed by editor in chief or managing editors to editor in board or external reviewers. JAKSYA relies on the double-blind peer-review process to uphold the quality and validity of individual articles and the journals that publish them.
• A decision to publish an article, editors should be objective and fair when conducting their duties without making any discrimination on gender, ethnic, religion, political view or geographical origin of the authors. Editor has the right to do editorial revision of the accepted manuscript. Editors should also accept article based on quality of an article on academic merit. Responsibilities of reviewers are requested to assist in improving the quality of an article within a scheduled period of time set by editor in chief or managing editor. Reviewers contribute to the decision-making process on the article. If reviewers find any published or submitted content similar to article that under review, the editor has to be informed. Reviewers should have no conflict of interest with respect to the research, the authors and/or the research funders. Any confidentiality of information supplied by the editor or author should be maintained.

9. Peer review processes

All submitted articles will be reviewed in double-blind system for peer review; both reviewers’ and authors’ identities remain anonymous.  The submitted manuscript will be reviewed by at least two experts: one editorial member as well as one external reviewers. The review process may take two to four weeks.

10. Post-publication discussions and corrections

Our journal allows debate post publication through letters to the editor and mechanisms for correcting, revising or retracting articles after publication is through announcement feature on our website.