Publication Ethics

Jurnal Keuangan Umum dan Akuntansi Terapan (KUAT) is a peer-reviewed journal. This statement clarifies the ethical behavior of all parties involved in the act of publishing an article in this journal. This statement is based on the Committee on Publication Ethics (COPE) Guidelines on Good Publication Practice.

Duties of Authors

• Reporting Standards:
  The author presents an accurate original report on the research conducted based on its objectivity and significance. A paper must contain details and references according to those quoted. An initial statement is something that is unacceptable and is unethical behavior.
  
  
• Data Access and Retention:
  Authors are asked to provide the raw data in connection with a paper for editorial review, and should be prepared to provide public access to such data (consistent with the ALPSP-STM Statement on Data and Databases), if practicable, and should, in any event, be prepared to retain such data for a reasonable time after publication.
  
  
• Originality and Plagiarism:
  Authors may be asked to provide the research data supporting their paper for editorial review and/or to comply with the open data requirements of the journal.  Authors may refer to their journal’s Guide for Authors for further details.
  
  
• Multiple, Redundant, or Concurrent Publication:
  The author may not publish the same research manuscript in more than one journal. Submitting the same manuscript to more than one journal, concurrently constitutes unethical behavior and is unacceptable.. In general, authors may not submit articles elsewhere during the review process.
  
  
• Confidentiality:
  Information obtained in the course of confidential services, such as refereeing manuscripts or grant applications, must not be used without the explicit written permission of the author of the work involved in these services.
  
  
• Authorship of the Paper:
  All people who have a significant contribution must register as co-authors. Authors The author is expected to carefully consider the list and order of the authors before submitting the manuscript. The author takes collective responsibility for the work. Each author is accountable for ensuring that questions related to the accuracy or integrity of any part of the work are appropriately investigated and resolved.
  
  
• Disclosure and Conflicts of Interest:
  All sources of financial support for the conduct of the research and/or preparation of the article should be disclosed, as should the role of the sponsor(s), if any, in study design; in the collection, analysis and interpretation of data; in the writing of the report; and in the decision to submit the article for publication. If the funding source(s) had no such involvement then this should be stated.
  
  
• Fundamental errors in published works:
  When an author discovers a significant error or inaccuracy in their own published work, it is the author’s obligation to promptly notify the journal editor or publisher and cooperate with the editor to retract or correct the paper if deemed necessary by the editor. If the editor or the publisher learn from a third party that a published work contains an error, it is the obligation of the author to cooperate with the editor, including providing evidence to the editor where requested.
  
  

Duties of Editors

• Fair Play:
  The editor should evaluate manuscripts for their intellectual content without regard to race, gender, sexual orientation, religious belief, ethnic origin, citizenship, or political philosophy of the authors. The editorial policies of the journal should encourage transparency and complete, honest reporting, and the editor should ensure that peer reviewers and authors have a clear understanding of what is expected of them.  The editor shall use the journal’s standard electronic submission system for all journal communications.
  
  
• Confidentiality:
  The editor must protect the confidentiality of all material submitted to the journal and all communications with reviewers unless otherwise agreed with the relevant authors and reviewers. Unpublished materials disclosed in a submitted manuscript must not be used in an editor's own research without the express written consent of the author. Privileged information or ideas obtained through peer review must be kept confidential and not used for personal advantage.
  
  
• Disclosure and Conflicts of Interest:
  Unpublished materials disclosed in a submitted manuscript must not be used in an editor's own research without the express written consent of the author.
  
  
• Publication Decisions:
  The editor board journal is responsible for deciding which of the articles submitted to the journal should be published. The validation of the work in question and its importance to researchers and readers must always drive such decisions. The editors may be guided by the policies of the journal's editorial board and constrained by such legal requirements as shall then be in force regarding libel, copyright infringement and plagiarism. The editors may confer with other editors or reviewers in making this decision.
  
  
• Review of Manuscripts:
  The editor must ensure that each manuscript is initially evaluated by the editor for originality. The editor should organize and use peer review fairly and wisely. Editors should explain their peer review processes in the information for authors and also indicate which parts of the journal are peer reviewed. The editor should use appropriate peer reviewers for papers that are considered for publication by selecting people with sufficient expertise and avoiding those with conflicts of interest.

Duties of Reviewers

• Contribution to Editorial Decisions:
  Any manuscripts received for review must be treated as confidential documents. Reviewers must not share the review or information about the paper with anyone or contact the authors directly without permission from the editor. Some editors encourage discussion with colleagues or co-reviewing exercises, but reviewers should first discuss this with the editor in order to ensure that confidentiality is observed and that participants receive suitable credit.
  
  
• Alertness to Ethical Issues:
  A reviewer should be alert to potential ethical issues in the paper and should bring these to the attention of the editor, including any substantial similarity or overlap between the manuscript under consideration and any other published paper of which the reviewer has personal knowledge. Any statement that an observation, derivation, or argument had been previously reported should be accompanied by the relevant citation.
  
  
• Standards of Objectivity:
  Reviews should be conducted objectively. Personal criticism of the author is inappropriate. Referees should express their views clearly with supporting arguments.
  
  
• Confidentiality:
  Any manuscripts received for review must be treated as confidential documents. They must not be shown to or discussed with others except as authorized by the editor.
  
  
• Disclosure and Conflict of Interest:
  Privileged information or ideas obtained through peer review must be kept confidential and not used for personal advantage. Reviewers should not consider manuscripts in which they have conflicts of interest resulting from competitive, collaborative, or other relationships or connections with any of the authors, companies, or institutions connected to the papers.