Plagiarism Policy

Plagiarism Screening Policy

 

Akhasia: Jurnal Akuntansi Syariah • STEI Permata Bojonegoro • COPE Zero-Tolerance Guidelines

Akhasia: Jurnal Akuntansi Syariah, published by STEI Permata Bojonegoro in official collaboration with CV Jeoja Word Indonesia, enforces a zero-tolerance policy against all forms of plagiarism, academic dishonesty, and text piracy. The editorial board is committed to publishing only original empirical, conceptual, and critical research in Islamic accounting, Sharia auditing, public sector accounting, Islamic taxation, and Sharia financial governance. Authors submitting manuscripts warrant that their work is original, has not been published elsewhere, and properly credits all prior scholarly sources.

Screening Tool & Similarity Threshold

Every submitted manuscript undergoes systematic originality screening prior to peer review and before final galley layout publication:

  • Screening Software: Plagiarism screening is officially conducted using Turnitin originality detection software.
  • Maximum Similarity Index: The maximum allowable overall similarity index is 20% (with bibliography/references and direct quoted phrases excluded where appropriate).
  • Single Source Limit: Direct similarity from any single published source must not exceed 3%.

Forms of Prohibited Plagiarism

In accordance with Committee on Publication Ethics (COPE) standards, the following practices are strictly prohibited:

Direct / Verbatim Plagiarism

Copying word-for-word text, hypotheses, survey instruments, or empirical accounting datasets from another source without using quotation marks and complete bibliographic attribution.

Self-Plagiarism & Duplicate Submission

Reusing substantial portions of the author's own previously published work without proper citation, or submitting the identical manuscript concurrently to more than one journal.

Mosaic / Patchwork Plagiarism

Borrowing ideas and sentence structures from multiple external sources without citation, superficial paraphrasing, or merely substituting synonyms while maintaining the original text flow.

Editorial Sanctions & Handling Procedure

  • Similarity Above 20% (Pre-Review): Manuscripts with excessive similarity scores will be returned to the authors for substantial rewriting and paraphrasing prior to external review, or subjected to desk rejection.
  • Severe Plagiarism Detection: If intentional text piracy, data fabrication, or unattributed copying is confirmed, the submission will be rejected immediately, and the authors may be barred from future submissions.
  • Post-Publication Discovery: If unoriginal material is identified after publication, the journal will issue a formal Correction or execute an official Retraction in compliance with COPE Retraction Guidelines.

Authors' Responsibility

Authors are strongly advised to perform self-screening using similarity tools before submitting manuscripts to Akhasia: Jurnal Akuntansi Syariah to ensure that all direct quotes, paraphrased theories, and empirical citations strictly adhere to academic publishing ethics.