The Use of Artificial Intelligence (AI)
Policy on the Use of Artificial Intelligence (AI)
Akhasia: Jurnal Akuntansi Syariah • In accordance with COPE & WAME Recommendations
Akhasia: Jurnal Akuntansi Syariah establishes this formal policy regarding the transparent and ethical application of Generative Artificial Intelligence (AI) and AI-assisted technologies across the scholarly publication lifecycle. This policy applies strictly to Authors, Peer Reviewers, and the Editorial Team to uphold academic integrity, originality, confidentiality, and human accountability.
1. AI Use & Disclosure by Authors
- Non-Authorship Status: Generative AI tools and Large Language Models (LLMs such as ChatGPT, Claude, Gemini, Copilot, etc.) cannot be credited as an author or co-author. AI tools lack legal personhood, cannot assume ethical or scientific responsibility, and cannot execute publishing or copyright agreements.
- Mandatory Disclosure: Authors using generative AI tools to assist in drafting, data restructuring, language polishing, or coding must explicitly disclose such use in a dedicated statement prior to the references titled "Declaration of Generative AI and AI-Assisted Technologies".
- Author Accountability & Integrity: Authors bear 100% intellectual responsibility for the factual accuracy of empirical accounting data, legitimate citations, and original conclusions. Fabricated data, hallucinated citations, or unacknowledged AI-generated content will be treated as severe academic misconduct.
Mandatory Author Disclosure Template:
"During the preparation of this manuscript, the author(s) utilized [Tool Name, Version, Developer] in order to [state specific purpose, e.g., improve grammar, language clarity, or Python/R script formatting]. The author(s) reviewed and critically revised all outputs and assume full scholarly responsibility for the content and integrity of this published work."
"During the preparation of this manuscript, the author(s) utilized [Tool Name, Version, Developer] in order to [state specific purpose, e.g., improve grammar, language clarity, or Python/R script formatting]. The author(s) reviewed and critically revised all outputs and assume full scholarly responsibility for the content and integrity of this published work."
2. AI Policy for Peer Reviewers
- Confidentiality Protection: Peer reviewers are strictly prohibited from uploading unpublished manuscripts, datasets, author communications, or peer reviews into public or cloud-based generative AI systems. Doing so constitutes a breach of author intellectual property and review confidentiality.
- Human Critical Assessment: Peer review reports must reflect the reviewer’s independent scholarly expertise, contextual scrutiny, and methodological assessment. Reviewers may not delegate scientific evaluation or feedback generation to AI software.
3. AI Policy for Editors
- Human Decision-Making: Editorial decisions regarding desk rejection, revision requirements, or final acceptance are human responsibilities exercised exclusively by the Editor-in-Chief and Section Editors.
- Screening & Detection: Editors utilize similarity screening software and AI-detection tools solely as advisory indicators. Suspected cases of unverified AI content or citation manipulation will always undergo comprehensive human editorial evaluation before any action is taken.
