Jurnal Riset Akuntansi dan Keuangan Dewantara (JAD) is committed to ensuring transparency, objectivity, and integrity throughout the research and publication process. All authors, editors, and reviewers are required to disclose any actual or potential conflicts of interest that could influence, or reasonably be perceived to influence, the research, peer-review process, or editorial decisions.

Authors' Responsibilities

Authors must disclose any financial, professional, personal, or institutional relationships that may influence the research or the interpretation of its findings. Such relationships may include employment, consultancy, honoraria, research grants, financial investments, institutional affiliations, personal relationships, or other interests relevant to the submitted manuscript.

Authors must clearly identify all sources of funding or financial support for their research and explain the role of the funder or sponsor in the research design, data collection, data analysis, interpretation of results, manuscript preparation, and decision to submit the article for publication.

Authors should also confirm that they have had appropriate access to the data and that the funders or sponsors have not improperly influenced or restricted the research process, analysis, interpretation, or reporting of findings. Any restrictions on data access or publication must be disclosed transparently.

If no conflict of interest exists, authors should include the following statement in their manuscript:

"The authors declare no conflict of interest."

If funding was received, the source of funding must be disclosed even when the authors declare that no conflict of interest exists.

Editors' Responsibilities

Editors must disclose any actual or potential conflicts of interest that could affect their impartiality. Editors must not handle manuscripts in which they have financial, personal, professional, institutional, or collaborative relationships that may compromise their editorial judgment. Such manuscripts must be assigned to another qualified editor.

Editors must maintain confidentiality and ensure that editorial decisions are based on the manuscript's scholarly merit, originality, relevance, and quality rather than personal interests or external influence.

Reviewers' Responsibilities

Reviewers must disclose any actual or potential conflicts of interest before accepting a review assignment. Conflicts may arise from personal relationships, professional collaborations, institutional affiliations, financial interests, or direct competition with the authors.

Reviewers who believe that a conflict of interest may compromise their objectivity must notify the editor and decline the assignment or follow the editor's instructions regarding reassignment. Reviewers must not use confidential information obtained during peer review for personal or professional advantage.

Management of Conflicts of Interest

JAD will evaluate disclosed conflicts of interest and determine appropriate measures to safeguard the integrity and impartiality of the publication process. Such measures may include additional disclosure, reassignment of editorial responsibilities, appointment of alternative reviewers, or other appropriate actions.

Failure to disclose a relevant conflict of interest may result in editorial action, including manuscript rejection or, in cases involving published articles, correction, an expression of concern, or retraction where warranted.

JAD requires all parties involved in the publication process to act transparently and responsibly to maintain trust in the journal and the integrity of scholarly research.