Authorship Criteria

Authorship Criteria & Contribution Guidelines

 

Akhasia: Jurnal Akuntansi Syariah • COPE & ICMJE Standards

Akhasia: Jurnal Akuntansi Syariah upholds rigorous ethical authorship standards to guarantee scholarly transparency, intellectual integrity, and accountability in Islamic accounting, Sharia auditing, public sector accounting, taxation, and financial governance publications. Our authorship criteria strictly follow the guidelines established by the Committee on Publication Ethics (COPE) and the International Committee of Medical Journal Editors (ICMJE).

Essential Criteria for Authorship

To be designated as an author in an article submitted to Akhasia: Jurnal Akuntansi Syariah, an individual must satisfy all four (4) of the following criteria:

  • Substantial Contributions: Significant intellectual involvement in the conceptualization or design of the research, collection of empirical evidence (e.g., Islamic banking annual reports, behavioral accounting surveys, Sharia auditing fieldwork, or secondary financial datasets), or the analysis and interpretation of empirical accounting data.
  • Drafting or Revising: Substantive input in drafting the manuscript or critically revising it for critical intellectual content, theoretical depth, and regulatory or managerial implications.
  • Final Approval: Reviewing and granting explicit approval of the final version of the manuscript prior to initial submission, revisions, and final publication.
  • Accountability: Commitment to be fully accountable for all aspects of the published work, ensuring that questions related to the accuracy, data integrity, or research ethics of any part of the paper are properly investigated and resolved.

Author Roles & Responsibilities

Corresponding Author

Acts as the primary liaison between the co-authors and the journal editorial office throughout the peer review, revision, production, and post-publication stages. The corresponding author is responsible for ensuring administrative integrity (providing valid institutional emails, ORCID iDs, ethics statements, and conflict of interest disclosures) and keeping all co-authors informed of editorial decisions.

Co-Authors

All listed co-authors must have made significant scientific contributions complying with the four authorship criteria. Authors are strongly encouraged to define individual contributions using the Contributor Roles Taxonomy (CRediT) framework (e.g., Conceptualization, Methodology, Formal Analysis, Investigation, Writing - Original Draft, Writing - Review & Editing).

Non-Author Contributions (Acknowledgements)

Individuals who contributed support but do not fulfill all four authorship criteria should not be listed as authors. Instead, their assistance should be credited in an "Acknowledgements" section. Examples include: department heads who provided general administrative oversight, colleagues who assisted with data gathering without analytical contribution, language copyeditors, or statistical advisors who did not participate in manuscript drafting.

Unacceptable Authorship Practices

Akhasia: Jurnal Akuntansi Syariah firmly rejects the following unethical authorship practices:

  • Ghost Authorship: Omitting individuals who made substantial intellectual contributions to the research design, data analysis, or manuscript composition.
  • Guest / Gift Authorship: Adding individuals who did not contribute meaningfully to the research (e.g., due to institutional seniority, social status, or personal affiliation).
  • Authorship for Sale: Any unauthorized financial transaction or commercial solicitation involving co-authorship slots.
  • Artificial Intelligence (AI) Authorship: Generative AI tools and Large Language Models (such as ChatGPT) cannot be credited as co-authors because they cannot assume legal or ethical accountability. Any assistance from AI tools must be transparently disclosed in the methodology or acknowledgements.

Changes in Authorship

Any formal request to add, delete, or rearrange author names will only be considered prior to manuscript acceptance and must receive official approval from the Editor-in-Chief. The corresponding author must provide: (a) a substantiated justification for the change, and (b) written, signed consent from all listed authors (including anyone being added or removed). No modifications to authorship are permitted following final online publication.