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Policy of Screening for Plagiarism
1. Plagiarism Policy
Jurnal Riset Akuntansi dan Keuangan Dewantara (JAD) is committed to maintaining academic integrity and ensuring the originality of all manuscripts submitted for publication. All submitted manuscripts must be free from plagiarism, including improper use of previously published materials, ideas, data, or words without appropriate acknowledgment.
Authors are strongly encouraged to check their manuscripts using reliable plagiarism-detection software before submission. The editorial team of JAD screens submitted manuscripts using plagiarism-detection software, such as Turnitin or iThenticate, where available.
The maximum allowable similarity index is 25%. However, the similarity index is not the sole criterion for determining plagiarism. Each similarity report is evaluated by the editor to determine whether the identified similarities represent properly cited quotations, references, standard terminology, commonly used expressions, or potentially inappropriate reuse of published material. Manuscripts may be returned for revision or rejected if substantial or inappropriate similarities are identified, even when the overall similarity index is below the stated threshold.
2. Definition of Plagiarism
Plagiarism is the use of another person's work, ideas, words, data, research findings, or other intellectual contributions, in whole or in part, without appropriate acknowledgment or attribution. Plagiarism may be intentional or unintentional and includes, but is not limited to:
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Direct plagiarism: Copying words, sentences, paragraphs, or substantial portions of another work without proper quotation and citation.
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Mosaic plagiarism: Combining phrases or passages from multiple sources without adequate acknowledgment.
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Idea plagiarism: Using another researcher's ideas, arguments, theories, or interpretations without appropriate attribution.
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Data and results plagiarism: Using another party's research data, tables, figures, financial information, or findings without proper acknowledgment or authorization where required.
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Self-plagiarism and redundant publication: Reusing substantial portions of one's own previously published work without appropriate citation or disclosure, or presenting substantially overlapping work as a new and original contribution.
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Improper paraphrasing: Rewriting another author's work with only minor changes to wording or sentence structure without properly citing the original source.
All manuscripts submitted to JAD must be original, must not have been previously published, and must not be under consideration by another journal simultaneously. All sources used in the manuscript must be appropriately cited and included in the reference list.
3. Plagiarism Screening Procedure
The editorial team conducts plagiarism screening as part of the initial editorial assessment. The screening process generally includes the following steps:
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Initial screening: Submitted manuscripts are checked using available plagiarism-detection software.
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Similarity report assessment: The editor examines the similarity score and the sources identified in the report.
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Editorial evaluation: The editor determines whether the identified similarities are acceptable, require clarification or revision, or indicate potential plagiarism.
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Editorial decision: Based on the severity and context of the findings, the manuscript may proceed to peer review, be returned for revision, or be rejected.
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Further investigation: Where serious concerns arise, the editor may request an explanation from the authors or supporting documentation before making a final decision.
Plagiarism screening may also be conducted during peer review or after publication if concerns about the originality of an article arise.
4. Plagiarism Categories and Sanctions
The Editor-in-Chief, in consultation with the editorial team where appropriate, is responsible for assessing suspected plagiarism and determining suitable action based on the severity, extent, and context of the violation.
Type 1: Minor Plagiarism
Minor plagiarism includes limited instances of copied wording, inadequate paraphrasing, or missing citations in a small portion of the manuscript, where the overall scholarly contribution is not substantially misrepresented.
Possible actions:
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The authors receive a formal notification identifying the relevant passages.
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The authors are required to revise the text and provide appropriate citations or quotations.
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The revised manuscript may be screened again before further editorial consideration.
Type 2: Substantial Plagiarism
Substantial plagiarism includes copying significant portions of another work, presenting another researcher's ideas or findings as one's own, using data or results without proper attribution, or engaging in other serious forms of plagiarism.
Possible actions:
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The manuscript is rejected.
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The authors may be prohibited from submitting manuscripts to JAD for a specified period, depending on the seriousness of the violation.
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The case may be referred to the authors' affiliated institutions or other relevant parties when warranted and in accordance with applicable policies.
Serious or repeated violations may result in a longer submission ban or other appropriate editorial action.
The editorial team will consider the available evidence and provide the authors with an appropriate opportunity to respond before imposing sanctions, where circumstances permit.
5. Joint Responsibility of Co-Authors
All listed authors share responsibility for the originality, accuracy, and ethical integrity of the manuscript submitted to JAD. Authors must ensure that the manuscript has been properly checked and that all sources, data, and intellectual contributions from other parties have been appropriately acknowledged.
When plagiarism or another serious ethical violation is confirmed, the editorial team will assess the involvement and responsibility of the authors concerned. Editorial actions may apply to the manuscript and, where justified by the evidence, to the authors involved.
6. Duplicate and Concurrent Submissions
Authors must not submit the same manuscript to JAD and another journal simultaneously. Simultaneous submission is considered a breach of publication ethics because it may result in duplicate publication and unnecessary use of editorial and reviewer resources.
If simultaneous submission or duplicate publication is identified during the review process, the manuscript may be rejected. If the violation is discovered after publication, the journal may issue an appropriate correction, expression of concern, or retraction, depending on the circumstances. Additional sanctions may be imposed in accordance with the journal's publication ethics policy.
7. Post-Publication Allegations
If plagiarism is suspected in an article that has already been published, JAD will assess the allegation based on the available evidence and may request clarification from the authors. Where necessary, the journal may consult relevant experts or institutions.
Depending on the findings, the journal may issue a correction, an expression of concern, or a retraction to maintain the integrity of the scholarly record.
8. Final Provisions
JAD reserves the right to take appropriate action in cases of plagiarism, duplicate publication, or other publication ethics violations not explicitly described in this policy. All decisions will be made fairly and proportionately, taking into account the evidence, severity of the violation, and applicable publication ethics standards.
By submitting a manuscript to Jurnal Riset Akuntansi dan Keuangan Dewantara (JAD), authors acknowledge their responsibility to comply with this plagiarism policy and all other applicable journal publication ethics requirements.
