Publication Ethics

Journal of Accounting and Public Finance is a journal published by LEMBAGA PERFECT SOLLUTION. Journal of Accounting and Public Finance contains findings or research on issues related to accounting and public institution finance. The journal is published periodically four times a year in January, April, July and September. The journal is published as a medium to communicate and disseminate the results of empirical research in the fields of accounting and public finance.

Publishing articles in peer-reviewed journals is an important part of scientific development. Publication is a direct reflection of the quality of the work of the authors and the institutions that support them. Peer-reviewed articles that have gone through a blind-review process support and embody a scientific approach. Therefore, ethical standards of behavior are required for all parties involved in the publication: journal editors, reviewers, and authors.

Publication Decisions
The editor is responsible for deciding which manuscripts are accepted for publication by considering the validation of scientific work and its contribution to researchers and readers to ensure the quality and maintain the integrity of the published articles. In making these decisions, the editor will 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.

Manuscript Review
The editor must ensure that each article submitted to the journal is original. The editor selects, considers, and appoints appropriate peer reviewers who have adequate expertise and who must avoid conflicts of interest.

Objective Assessment
The editor uses objective judgment in evaluating manuscripts for their intellectual content without discrimination based on religious beliefs, race, gender, or citizenship of the authors.

Confidentiality
All information relating to a submitted manuscript must not be disclosed to anyone other than the author, reviewers, and the editorial board as appropriate.

Disclosure and Conflict of Interest
The editor must not use unpublished materials from a submitted manuscript (unpublished materials) in the editor's own research without the express written consent of the author, including keeping confidential any information or ideas obtained through blind review and not using them for personal advantage. Editors should not be involved in considering manuscripts in which they have a conflict of interest.

Cooperation in Investigations
Editors should take reasonable steps when there are ethical complaints about submitted or published articles with the publisher by communicating with the authors, giving appropriate consideration to each complaint and claim. If the ethical complaint is upheld then relevant actions such as corrections to publication, retractions, disclosures, and other notes may be taken.

Contribution to the Editor's Decision

Peer-reviewers through blind-review will assist the editor in making editorial decisions and through editorial communication between the editor and the writer so that the writer can improve the manuscript of the article. Peer-reviewers are an important component of formal scientific communication.  

Timeliness

Only willing to review manuscripts that are in accordance with their field of expertise and able to provide professional reviews that are accurate and in accordance with the reviewer's expertise. If the reviewer is willing to review the manuscript of the article, he will complete his review task according to the deadline given or may request an extension if necessary. 

Confidentiality

All manuscripts received for review must be kept confidential and not disclose details of the manuscript or the results of its review, during or after the peer-review process, other than those published in the journal. 

Standards of Objectivity

Review of manuscripts is carried out objectively and constructively with clear views and supporting arguments, and avoid giving inappropriate comments and personal criticism. 

Completeness and Authenticity of References

Reviewers are able to identify publications that are relevant to manuscripts so as to improve research quality, including identifying relevant manuscripts that are not cited by authors, substantial similarities or overlapping between manuscripts and other published papers and submitting them to the editor. 

Disclosure and Conflict of Interest

Information and ideas obtained from manuscripts during the peer-review process are not used for the personal benefit of the reviewers, or other people or organizations, or to the detriment of other parties. The reviewer declares that there are all potential conflicts of interest arising from competition, collaboration and other connections with authors, other parties or any institution related to the manuscript being reviewed. 

Ethical Standard for Authors

Writing Standards

Writers must present accurate articles about the results of the research conducted and provide an objective discussion of the significance of the research. Researchers must present research results honestly with accurate data without falsification and manipulation in the process of collecting and analyzing data. Counterfeiting is an unethical and unacceptable act. Manuscripts must contain sufficiently detailed references and be written following the journal writing and submission guidelines.

Originality and Plagiarism

The author must ensure that all manuscripts written are original works, and if using the work and/or work of other people, the author must provide accurate quotations. Manuscripts written must not contain elements of plagiarism. Various forms of plagiarism, such as acknowledging other people's writings as one's own writing, copying or rewriting a substantial part of another person's work without mentioning the source, and claiming the results of research conducted by others, are included in self-plagiarism or auto-plagiarism. Self-plagiarism is quoting results or sentences from one's own published work without clearly stating the source. 

Article Submission Provisions

In general, authors are not allowed to submit the same manuscript to more than one journal simultaneously. Submitting the same manuscript to more than one journal is unethical and unacceptable. Various publications arising from a study must refer to the main publication. 

Inclusion of Reference Sources

Correct acknowledgment of the work of others must always be done. Authors must mention influential publications in the preparation of their work. Information obtained privately, such as in conversation, correspondence, or discussion with third parties, may not be used or reported without written permission from the source of the information. 

Authorship of Writing  

Authors are people who have made a significant contribution to the concept, design, execution, or interpretation of writing in the manuscript and all parties who have made significant contributions are listed as co-authors. Corresponding authors must ensure that all co-authors have been included in the manuscript, and that all co-authors have read and approved the final version of the work and have approved the manuscript's submission for publication.