1. General Principles

Jurnal Riset Akuntansi dan Keuangan Dewantara is committed to upholding scientific integrity, transparency, confidentiality, and ethical responsibility throughout the scholarly publishing process. The use of artificial intelligence (AI), including generative AI and AI-assisted technologies, must be conducted responsibly and must not replace human academic judgment or accountability.

This policy applies to authors, editors, reviewers, and all other parties involved in the editorial and publication processes of the journal.

2. Use and Disclosure of AI by Authors

2.1. Disclosure Requirement

Authors must disclose any use of generative AI tools or AI-assisted technologies in the preparation of their manuscripts. This requirement applies to the use of AI for language editing, grammar correction, translation, paraphrasing, summarization, improving readability, drafting text, generating images, or any other form of assistance that contributes to the manuscript's content.

If AI is used for data collection, data processing, statistical analysis, interpretation of results, or the generation of visualizations, its use must also be transparently described in the methodology section or another relevant section of the manuscript.

2.2. Placement of Disclosure

Authors must include a dedicated section entitled:

Declaration of Generative AI Use in the Writing Process

This section must be placed after the Conclusion and before the References.

When AI is used for research methodology, data processing, analysis, or visualization, relevant technical details must also be reported in the methodology section or another appropriate section of the manuscript.

2.3. Disclosure Requirements

The disclosure statement must identify:

1. The name of the AI tool or service used.
2. The specific purpose for which the tool or service was used.
3. The parts of the manuscript or research process assisted by AI, where applicable.
4. Confirmation that all AI-generated content has been carefully reviewed, verified, and edited by the authors.

2.4. Authorship Prohibition

Generative AI tools and AI-assisted technologies cannot be listed as authors or co-authors. AI systems cannot fulfill the responsibilities of authorship, declare conflicts of interest, meet authorship requirements, or accept accountability for the published work.

All human authors remain fully responsible for the originality, accuracy, validity, and integrity of the manuscript submitted to the journal.

2.5. Research Data and Ethical Violations

The use of AI to fabricate, falsify, or deceptively manipulate research data, analytical results, references, citations, tables, figures, or scientific findings is strictly prohibited.

In accounting and finance research, authors must ensure that financial statement data, capital market data, taxation data, audit data, survey data, and the results of statistical or econometric analyses are accurate, verifiable, and supported by their original sources.

Authors must also verify that all references and citations are genuine, relevant, and accurately support the claims for which they are cited. AI-generated outputs must not be used as a substitute for verifying original scholarly sources.

Disclosure of AI use does not relieve authors of responsibility for errors, bias, plagiarism, breaches of confidentiality, copyright infringement, or any other violation of publication ethics.

3. Required Statements for Authors

Authors must include one of the following statements in their submitted manuscripts, as applicable.

3.1. When Generative AI Has Been Used

When generative AI has been used, authors must complete the following statement by specifying the name of the tool and its purpose:

"The author(s) used [NAME OF AI TOOL OR SERVICE] during the preparation of this manuscript to [SPECIFY THE PURPOSE, e.g., improve grammar, translate specific passages, paraphrase text, or enhance readability]. After using the tool or service, the author(s) carefully reviewed, verified, and edited all generated content. The author(s) take full responsibility for the accuracy, originality, integrity, and content of this publication."

3.2. When No Generative AI Has Been Used

When no generative AI has been used in preparing the manuscript, authors must include the following statement:

"Nothing to disclose."

4. Limitations on AI Use by Editors

4.1. Permitted Uses

Editors may use AI-based tools in a limited capacity to assist with preliminary administrative tasks, such as technical formatting checks, manuscript completeness checks, similarity screening, and the preliminary identification of potential conflicts of interest, provided that such use complies with the journal's policies and safeguards manuscript confidentiality.

The use of AI must not compromise the confidentiality of manuscripts, research data, author identities, or editorial correspondence.

4.2. Human Oversight in Editorial Decision-Making

AI must not be used as the sole or primary basis for editorial decisions, including the rejection, revision, or acceptance of manuscripts.

Editorial decisions must be based on scientific quality, relevance to the journal's scope, research methodology, data validity, analytical rigor, contribution to the fields of accounting and finance, and peer-review reports.

Final editorial decisions remain the sole responsibility and authority of human decision-makers, including the Editor-in-Chief, Handling Editor, and Editorial Board.

5. Strict Prohibition of AI Use by Peer Reviewers

5.1. Confidentiality and Ethical Responsibilities

All submitted manuscripts and accompanying materials are strictly confidential and may be used only for the purposes of scholarly peer review.

Reviewers must maintain the confidentiality of manuscripts, research data, tables, figures, appendices, analytical results, and all other information obtained during the review process.

5.2. Prohibition on Uploading Manuscripts

Reviewers are strictly prohibited from uploading or entering unpublished manuscripts, manuscript excerpts, research data, tables, figures, analytical results, or supplementary materials into public generative AI systems or external AI services for analysis, evaluation, processing, or any other purpose.

This prohibition is intended to protect manuscript confidentiality, authors' intellectual property rights, and unpublished research information.

5.3. Human-Generated Review Reports

Reviewers are strictly prohibited from using AI to draft, formulate, write, or generate peer-review comments, recommendations for revision, academic evaluations, or formal reviewer reports.

All assessments, critical feedback, and recommendations must originate from the reviewers' own scholarly expertise, critical thinking, and independent professional judgment.

Reviewers are responsible for ensuring that their evaluations are objective, constructive, independent, and relevant to the substance of the research.

6. Human Responsibility for Scientific Integrity

Human oversight and accountability are fundamental principles governing the use of AI throughout the publication process of Jurnal Riset Akuntansi dan Keuangan Dewantara.

Authors, editors, and reviewers must ensure that the use of AI does not compromise scientific integrity, objectivity, transparency, confidentiality, or accountability.

Any suspected violation of this policy will be handled in accordance with the journal's publication ethics policies and applicable editorial procedures. The journal reserves the right to request clarification or corrective action when there are indications of non-compliance.

This policy may be reviewed and updated as AI technologies evolve and best practices in scholarly publishing develop.