Jurnal Riset Akuntansi dan Keuangan Dewantara (JAD) is a peer-reviewed scholarly journal published by STIE PGRI Dewantara Jombang. The journal publishes research articles in the fields of accounting and finance, including financial accounting, management accounting, taxation, auditing, capital markets, corporate finance, and other related areas.
JAD is committed to maintaining high standards of publication ethics and academic integrity. The journal aims to ensure that all published articles meet the principles of originality, transparency, objectivity, accountability, and responsible research conduct. Manuscripts submitted to JAD must be original, must not have been previously published in any language, and must not be under consideration for publication by another journal or publication at the same time.
This statement outlines the ethical responsibilities of all parties involved in the publication process, including authors, editors, reviewers (Mitra Bestari), and the publisher. The journal's publication ethics are guided by the principles and best practices of the Committee on Publication Ethics (COPE).
Authors must present an accurate, transparent, and objective account of their research, including research design, data collection, analytical methods, findings, and conclusions. Research results must be reported honestly without fabrication, falsification, manipulation, or selective reporting of data. Manuscripts must provide sufficient methodological detail and appropriate references to enable readers to assess the validity and reliability of the research. Authors must comply with the journal's submission guidelines and applicable ethical standards.
Authors must ensure that their manuscripts are original works and that all ideas, arguments, data, and findings derived from other sources are properly acknowledged and cited. Plagiarism, self-plagiarism, and the inappropriate reuse of previously published material are unacceptable. Direct quotations must be clearly identified and accompanied by appropriate citations. Manuscripts may be screened using plagiarism-detection software as part of the editorial process.
Authors must not submit the same manuscript to more than one journal simultaneously. Manuscripts that substantially overlap with previously published or concurrently submitted works are not acceptable unless the relationship between the works is transparently disclosed and the editorial requirements for legitimate secondary publication are met. When multiple publications arise from the same research project or dataset, authors must clearly explain their relationship and appropriately cite related publications.
Authors must acknowledge all relevant sources of information, data, theories, methods, and prior research used in their manuscripts. References must accurately represent the sources consulted and support the claims made. Authors must not omit relevant publications or misrepresent the contributions of previous researchers.
Authorship must reflect substantial intellectual contributions to the conception or design of the research, data collection or analysis, interpretation of findings, or preparation and critical revision of the manuscript. All individuals who meet the authorship criteria must be included as authors, while individuals who provide non-author-level assistance should be acknowledged appropriately. All listed authors must approve the final version of the manuscript and agree to its submission to JAD. The corresponding author is responsible for coordinating communication between the journal and all co-authors.
Authors must disclose any financial, professional, personal, or institutional relationships that could influence, or reasonably be perceived to influence, their research or its interpretation. All sources of financial support, research funding, and other relevant assistance must be disclosed. Authors must also report any relevant affiliations or interests that may affect the objectivity of their work.
Authors must ensure that the data used in their research are accurate, reliable, and obtained through appropriate procedures. In accounting and finance research, this includes the responsible use of financial statements, annual reports, tax data, audit reports, capital market data, survey results, and other primary or secondary sources. Data must not be fabricated, falsified, manipulated, or misrepresented. Authors should retain supporting data and research documentation, subject to applicable confidentiality, privacy, legal, and institutional requirements, and provide clarification or supporting information when reasonably requested by the editors.
Authors whose research involves human participants, surveys, interviews, confidential organizational information, or identifiable personal or financial data must comply with applicable ethical requirements and obtain informed consent or ethical approval where required. Confidential financial, corporate, tax, and other sensitive information must be handled responsibly and disclosed only when legally and ethically permissible.
Authors must use artificial intelligence (AI) tools responsibly and remain fully accountable for the accuracy, originality, integrity, and ethical compliance of their manuscripts. AI tools must not be listed as authors. Where AI tools are used in ways that materially contribute to manuscript preparation, data analysis, coding, or the generation of research content, authors must disclose such use in accordance with the journal's applicable disclosure requirements. Authors must verify AI-generated content, references, calculations, and interpretations before submission. AI tools must not be used to fabricate data, invent references, manipulate research findings, or misrepresent the research process.
If authors discover significant errors or inaccuracies in their submitted or published manuscripts, they must promptly notify the editor and cooperate in issuing an appropriate correction, clarification, or retraction, as necessary. Authors must provide sufficient information to help the journal assess the nature and significance of the error.
Editors are responsible for deciding which manuscripts are suitable for publication in JAD. Editorial decisions must be based on the manuscript's scholarly quality, originality, relevance to the journal's scope, methodological rigor, significance, and the reviewers' recommendations. Decisions must also comply with applicable legal requirements concerning copyright, defamation, plagiarism, and other relevant matters. Editors must maintain the integrity of the scholarly record and ensure that published content meets the journal's standards.
Editors must ensure that submitted manuscripts undergo an initial assessment for relevance, originality, completeness, and compliance with the journal's submission requirements. Manuscripts considered suitable for further evaluation must be handled through a fair, independent, and appropriate peer-review process. Reviewers must be selected based on their expertise in the relevant areas of accounting, finance, taxation, auditing, capital markets, or related disciplines. Editors must communicate the journal's peer-review procedures clearly and ensure that reviewers are free from relevant conflicts of interest.
Editors must evaluate manuscripts objectively and without discrimination based on the authors' race, gender, religion, ethnicity, nationality, institutional affiliation, political views, or other personal characteristics unrelated to scholarly merit. Editorial decisions must be independent, impartial, and consistent with the journal's policies. No author, institution, sponsor, or other party may improperly influence editorial decisions.
Editors must treat submitted manuscripts, reviewer reports, author information, and editorial communications as confidential. Such information may only be shared with individuals directly involved in the editorial process or when disclosure is authorized or required by applicable law or ethical obligations. Editors must take particular care when manuscripts contain confidential financial information, commercially sensitive data, or identifiable personal information.
Editors must disclose any actual or potential conflicts of interest and recuse themselves from handling manuscripts where their impartiality may be compromised. Such manuscripts must be assigned to another qualified editor. Editors must not use unpublished information, data, or ideas obtained through manuscript handling for personal advantage or their own research without the author's explicit written permission.
Editors must take appropriate action when allegations or suspicions of plagiarism, data fabrication, falsification, duplicate publication, authorship manipulation, undisclosed conflicts of interest, or other forms of publication misconduct arise. Concerns must be assessed fairly and confidentially, and authors must be given an appropriate opportunity to respond. Where necessary, editors may request supporting documentation, consult relevant experts, or contact the authors' institutions in accordance with applicable policies and ethical guidance.
Editors must take appropriate measures to correct significant errors and address unreliable or unethical published content. Depending on the circumstances, these measures may include issuing a correction, an expression of concern, or a retraction. Decisions must be based on the available evidence and established editorial procedures, with the objective of preserving the accuracy and integrity of the scholarly record.
Reviewers must treat all manuscripts received for review as confidential documents. Manuscripts and their contents must not be shared with or discussed with unauthorized individuals. Reviewers must not use unpublished data, findings, methods, or ideas obtained through the review process for personal or professional advantage.
Reviewers should identify relevant published research that has not been cited by the authors and recommend appropriate references when they genuinely strengthen the manuscript. Reviewers must notify the editor if they identify substantial similarity between the manuscript and other published or submitted works, suspected plagiarism, questionable data, or potential ethical misconduct. Reviewers must not conduct independent investigations into suspected misconduct unless requested by the editor.
Reviews must be conducted objectively, fairly, and constructively. Reviewers must provide clear, evidence-based comments on the manuscript's originality, research questions, theoretical framework, methodology, data quality, statistical or financial analysis, interpretation of findings, and contribution to accounting and finance scholarship. Personal criticism of authors is inappropriate. Recommendations must be supported by scholarly reasoning and should help authors improve the quality and clarity of their work.
Reviewers should accept assignments only when they possess sufficient expertise in the subject matter and are able to evaluate the manuscript adequately. If a manuscript falls outside their area of competence, reviewers must inform the editor promptly so that another suitable reviewer can be appointed.
Reviewers must disclose any actual or potential conflicts of interest arising from personal, professional, financial, institutional, competitive, or collaborative relationships with the authors or their affiliated organizations. Reviewers must decline the assignment if such conflicts could compromise their impartiality. In a double-blind review process, reviewers who identify or suspect the identity of an author must notify the editor if this creates a potential conflict of interest.
Reviewers must complete their assessments within the timeframe agreed upon with the editor. If additional time is required, reviewers must notify the editor promptly. Reviewers who cannot complete the review within a reasonable period should decline the assignment or request reassignment to avoid unnecessary delays in the editorial process.
The publisher, STIE PGRI Dewantara Jombang, is responsible for supporting the journal's editorial independence and maintaining the infrastructure and policies necessary for ethical scholarly publishing. The publisher must work with the editorial team to address publication misconduct, protect the integrity of the scholarly record, and ensure that appropriate corrections, retractions, or other editorial notices are issued when warranted.
The publisher must not interfere improperly with editorial decisions and must support editors in implementing transparent, fair, and consistent publication ethics procedures. Allegations of misconduct must be handled in accordance with the journal's policies and applicable ethical standards.
JAD does not tolerate plagiarism, fabrication or falsification of data, duplicate publication, inappropriate authorship practices, citation manipulation, undisclosed conflicts of interest, or other forms of publication misconduct.
When potential misconduct is identified, the journal will assess the available evidence, seek clarification from the relevant parties where appropriate, and determine the necessary action in accordance with its editorial procedures and applicable ethical guidance. Actions may include rejection of a manuscript, requests for correction, publication of an editorial notice, retraction of a published article, or referral of the matter to the relevant institution when warranted.
All parties involved in the publication process are expected to cooperate in good faith to uphold academic integrity, transparency, accountability, and responsible research practices.
By submitting a manuscript to Jurnal Riset Akuntansi dan Keuangan Dewantara (JAD), authors acknowledge their responsibility to comply with this Publication Ethics policy and the journal's other applicable editorial requirements.
JAD : Jurnal Riset Akuntansi dan Keuangan Dewantara
Published by STIE Dewantara Jombang
Address Jln. Prof, Moh. Yamin No 77 Jombang Jawa Timur
Website http://ejournal.stiedewantara.ac.id/index.php/JAD
Emailpublikasi@itebisdewantara.ac.id
