1. Purpose and Scope

Jurnal Riset Akuntansi dan Keuangan Dewantara encourages constructive scholarly dialogue, critical engagement, and evidence-based discussion of articles published in the journal. The post-publication discussion mechanism provides an opportunity for researchers, academics, practitioners, and other members of the scholarly community to submit comments, critical observations, questions, and clarifications regarding published articles.

This mechanism aims to promote academic exchange, strengthen the transparency and credibility of published research, and contribute to the advancement of knowledge and professional practice in accounting and finance.

Discussions may address various aspects of published articles, including:

• Theoretical foundations, conceptual frameworks, and contributions to the development of accounting and financial knowledge.
• Research design, methodology, data collection, statistical analysis, and interpretation of findings.
• The validity, reliability, and robustness of research results and their implications for accounting and financial practice.
• Financial accounting, management accounting, auditing, taxation, capital markets, corporate finance, and other topics within the journal's scope.
• Alternative interpretations, research limitations, and opportunities for further investigation.
• Potential errors, inaccuracies, inconsistencies, or concerns relating to research integrity and publication ethics.

2. Submission of Comments

Readers wishing to comment on an article published in Jurnal Riset Akuntansi dan Keuangan Dewantara are invited to contact the journal's editorial office through the official communication channels provided on the journal's website.

Each submission should identify the article concerned by providing its title, author(s), year of publication, and DOI or article URL, where available.

Comments must be written in clear academic English and maintain a professional, objective, and respectful tone. Submissions should be supported by relevant evidence, data, methodological arguments, or scholarly references, as appropriate.

Comments must focus on the scientific content, research methodology, findings, interpretation, and academic contribution of the published article rather than on personal opinions about its author(s).

Personal attacks, defamatory statements, unsupported allegations, and comments unrelated to the scholarly content of the publication will not be considered for publication.

3. Editorial Assessment and Author Responses

The editorial team will evaluate submitted comments based on their relevance, academic merit, clarity, supporting evidence, and compliance with the journal's editorial policies and publication ethics standards.

Where appropriate, the editorial team may invite the original author(s) to respond to substantive comments or criticisms. Authors will be given a reasonable opportunity to address concerns relating to research methodology, data accuracy, analytical procedures, interpretation of findings, or other substantive aspects of their published work.

Comments and author responses considered suitable for publication may be published as scholarly correspondence, a formal post-publication discussion, or another appropriate publication format, subject to editorial assessment and the journal's applicable procedures.

The editorial team reserves the right to request revisions or reject submissions that do not meet the journal's academic, editorial, or ethical standards.

4. Publication Ethics and Research Integrity

Jurnal Riset Akuntansi dan Keuangan Dewantara is committed to maintaining the integrity, accuracy, and transparency of the scholarly record.

Concerns regarding potential errors, methodological deficiencies, plagiarism, data fabrication or falsification, unreliable statistical analyses, inaccurate financial information, undisclosed conflicts of interest, or other possible violations of publication ethics will be assessed carefully in accordance with the journal's publication ethics policies and applicable scholarly publishing standards.

Where necessary, the journal may take appropriate editorial action, including publishing a correction, clarification, expression of concern, or retraction, depending on the nature and severity of the issue and the available evidence.

The submission of a comment, criticism, or allegation does not, in itself, constitute evidence of research misconduct. All concerns will be assessed objectively and handled fairly, with due consideration for confidentiality and the rights of all parties involved.

5. Fairness, Transparency, and Editorial Independence

All post-publication discussions will be handled objectively, fairly, and independently. Editorial decisions will be based on the academic merit of the submission, the relevance and quality of the evidence presented, and the journal's editorial and ethical standards.

Where appropriate, the original author(s) will be given a reasonable opportunity to respond to substantive scholarly criticism. Both comments and responses will be assessed according to consistent academic criteria.

Editorial decisions will not be influenced by personal relationships, institutional affiliations, or differences of opinion. The editorial team will prioritize scholarly rigor, factual accuracy, transparency, and the integrity of the published record.

Jurnal Riset Akuntansi dan Keuangan Dewantara recognizes constructive criticism and evidence-based scholarly exchange as essential components of academic progress. Through this policy, the journal seeks to foster an open, responsible, transparent, and rigorous research environment in accounting and finance.

6. Contact Information

To submit a post-publication comment, response, or concern regarding an article published in Jurnal Riset Akuntansi dan Keuangan Dewantara, please contact the journal's editorial office through the official contact information provided on the journal's website.

Submissions should include the relevant article details and a clear explanation of the issue, supporting evidence, or scholarly contribution being raised.

All submissions will be considered in accordance with the journal's editorial policies, publication ethics requirements, and applicable procedures for maintaining the integrity of the scholarly record.