Ethical Oversight & Child Subject Protection

Ethical Oversight Policy

 

Akhasia: Jurnal Akuntansi Syariah • STEI Permata Bojonegoro • COPE Ethical Oversight Standards

Akhasia: Jurnal Akuntansi Syariah, published by STEI Permata Bojonegoro in official collaboration with CV Jeoja Word Indonesia, adheres strictly to the Core Practices of the Committee on Publication Ethics (COPE) regarding ethical oversight. As a scholarly journal publishing empirical Islamic accounting, Sharia auditing, Islamic taxation, public sector accounting, and Sharia corporate governance studies, we require authors to uphold rigorous ethical benchmarks safeguarding human research participants, vulnerable populations, proprietary corporate financial records, banking confidentiality, and research transparency.

1. Research Involving Human Participants & Informed Consent

  • Voluntary Participation: All empirical investigations involving human subjects—such as questionnaires, behavioral surveys, in-depth interviews, or experimental setups with professional accountants, auditors, Sharia supervisory board (DPS) members, bank managers, and consumers—must guarantee voluntary participation without coercion or financial inducement.
  • Documented Informed Consent: Authors must secure formal written or documented digital consent from all participants prior to data collection. Participants must be fully appraised of the study's scope, analytical purpose, data privacy safeguards, and their absolute right to withdraw at any stage.
  • Methodological Disclosure: A clear statement confirming that informed consent was obtained from all participants must be explicitly incorporated into the "Research Methodology" section of the manuscript.

2. Protection of Vulnerable Populations

  • Vulnerable Economic Groups: Field research examining economically or socially vulnerable beneficiaries (e.g., zakat/infaq recipients, waqf beneficiaries, ultra-micro borrowers, or subsistence farmers participating in Islamic microfinance schemes) requires heightened ethical sensitivity to eliminate exploitation and protect human dignity.
  • Minors and Dependent Subjects: Where financial literacy or consumer research involves minors (under 18 years of age), signed parental/guardian consent and age-appropriate assent are mandatory prerequisites.

3. Financial Confidentiality, Banking Privacy & Proprietary Data

  • Organizational Consent & Banking Secrecy: Case studies or field audits utilizing non-public corporate ledgers, internal Sharia audit logs, or proprietary financial software outputs must hold formal written authorization from institutional leadership, ensuring total compliance with statutory banking secrecy regulations.
  • Pseudonymization & Client Anonymity: If confidential financial affairs or internal control deficiencies are scrutinized without institutional public release authorization, all company names, branch locations, and individual identifiers must be systematically anonymized or pseudonymized.
  • Data Protection Compliance: Authors are legally responsible for ensuring that all empirical data collection strictly adheres to prevailing data protection statutes (e.g., Indonesia Personal Data Protection Law / UU PDP, GDPR).

4. Institutional Ethical Clearance (IRB)

Where experimental accounting designs, cognitive interventions, or sensitive corporate profiling are implemented, authors are strongly expected to secure prior clearance from their university's Institutional Review Board (IRB) or Research Ethics Committee. The official ethics approval protocol number and approving institution should be stated in the manuscript.

Ethical Inquiries and Reporting

The editorial board reserves the right to request proof of participant consent, organizational authorization letters, or institutional ethical review documents during peer evaluation. If you suspect any ethical breach or participant right violation in a published work, please contact: [email protected].