Publication Ethics and Malpractice Statement

Publication Ethics and Malpractice Statement

 

Akhasia: Jurnal Akuntansi Syariah • STEI Permata Bojonegoro • Aligned with COPE Core Practices

Akhasia: Jurnal Akuntansi Syariah, published by STEI Permata Bojonegoro in official collaboration with CV Jeoja Word Indonesia, is committed to upholding the highest standards of publication ethics and research integrity. This statement defines the ethical responsibilities and behavioral standards for Authors, Peer Reviewers, and Editors in alignment with the Core Practices established by the Committee on Publication Ethics (COPE).

1. Authorship, Contributorship, and Disputes

  • Authorship Criteria: Authorship must reflect substantial intellectual contribution to the research conception, study design, empirical data acquisition, data analysis, or manuscript drafting and critical revision. Ghost, guest, or honorary authorship is strictly forbidden.
  • Contribution Disclosure: The journal adopts the CRediT (Contributor Roles Taxonomy) framework to describe individual author contributions transparently before publication.
  • Authorship Disputes: Any addition, deletion, or rearrangement of authors after submission requires formal written consent from all listed authors. Unresolved disputes will be handled following COPE flowcharts.

2. Handling Research Misconduct Allegations

The journal investigates all credible allegations of publication misconduct seriously:

  • Scope of Misconduct: Includes plagiarism, text recycling without proper citation, data fabrication, falsification of statistical outputs, redundant/duplicate submission, and citation manipulation.
  • Investigation Procedure: Concerns are examined confidentially by the Editor-in-Chief following COPE flowcharts, offering the authors full opportunity to provide clarification and original empirical data.
  • Whistleblower Protection: Whistleblowers and complainants who submit reports in good faith will be protected with utmost confidentiality.
To confidentially report research integrity or ethics concerns, please contact our editorial mailbox: [email protected].

3. Complaints and Appeals Procedure

  • Editorial Decision Appeals: Authors may appeal a rejection only if they can provide clear evidence of a factual error, scientific misunderstanding, or reviewer bias during the evaluation. Appeals will be reassessed by an independent editor.
  • Procedural Complaints: Complaints regarding review delays or staff conduct should be submitted in writing with supporting details. Editorial leadership handles all complaints impartially and constructively.

4. Conflicts of Interest & Funding Transparency

  • Author Disclosures: Authors must disclose any financial grants, corporate affiliations, or personal competing interests related to the research.
  • Editor & Reviewer Recusal: Reviewers and editors must recuse themselves from managing manuscripts when personal, institutional, or collaborative conflicts exist.
  • Commercial Advertising: The journal displays zero commercial advertisements and never sells expedited review decisions.

5. Ethical Oversight, Human Participants & Corporate Financial Data

In empirical accounting and Islamic finance research, studies involving human participants (e.g., surveys or interviews with professional accountants, auditors, Sharia supervisory board members, and bank customers) must confirm voluntary informed consent. Studies utilizing proprietary corporate records, internal Sharia audit logs, or confidential financial datasets must provide documented organizational authorization or ensure complete data anonymization to protect institutional and client confidentiality.

6. Corrections, Expressions of Concern, and Retractions

To maintain the permanent accuracy of the scientific record, published articles containing genuine minor errors will be promptly issued a formal Correction (Errata/Corrigenda). If an investigation proves significant research misconduct, scientific invalidity, or extensive plagiarism, the article will be formally retracted in strict adherence to the COPE Retraction Guidelines.

Editorial Integrity Guarantee

The Editor-in-Chief retains exclusive authority over all editorial evaluations and publishing decisions in Akhasia: Jurnal Akuntansi Syariah. Commercial interests, author fees, or institutional hierarchies will never compromise the objectivity, rigor, or ethical integrity of our peer-reviewed publications.