Jurnal Riset Akuntansi dan Keuangan Dewantara (JAD) is committed to maintaining the accuracy, integrity, and completeness of the scholarly record in accounting and finance research. Although manuscripts undergo editorial assessment and peer review, circumstances may arise in which a published article requires correction, retraction, or another editorial action.
Such actions must be undertaken carefully, transparently, and in accordance with established publication ethics standards. JAD follows the principles and recommendations of the Committee on Publication Ethics (COPE) to ensure that concerns regarding published articles are handled fairly and consistently. The purpose of this policy is to protect the integrity of the scholarly record and maintain the trust of authors, readers, researchers, librarians, and other stakeholders.
JAD may retract a published article when there is reliable evidence that its findings or conclusions are seriously unreliable or that significant publication ethics violations have occurred.
Grounds for retraction may include, but are not limited to:
Unreliable findings: Clear evidence that the research findings are unreliable because of research misconduct, such as data fabrication or falsification, or a significant honest error, such as a serious miscalculation.
Redundant publication: Substantial overlap with previously published work without appropriate acknowledgment, permission where required, or a valid justification.
Plagiarism: Substantial plagiarism involving the unauthorized or unattributed use of another person's work, ideas, data, or text.
Unethical research: Evidence that the research was conducted or reported in violation of applicable ethical requirements.
Other serious misconduct: Other circumstances that substantially undermine the validity, originality, or integrity of the published article.
To ensure that retractions are handled in accordance with publication ethics best practices and applicable COPE guidance, JAD follows these procedures:
Identification of concerns: Potential grounds for retraction may be reported by editors, reviewers, authors, readers, institutions, or other relevant parties.
Initial assessment: The Editor-in-Chief evaluates the information received and determines whether further investigation is necessary.
Investigation and author response: The journal reviews the available evidence and provides the authors with an appropriate opportunity to respond. Additional clarification or supporting documentation may be requested.
Consultation: Where necessary, the journal may consult independent experts, editorial board members, or the authors' affiliated institutions.
Editorial decision: The Editor-in-Chief makes the final decision based on the evidence, the seriousness of the concern, and applicable publication ethics guidance.
Publication of the retraction notice: If retraction is warranted, JAD publishes a clearly identified retraction notice explaining the reason for the retraction. The notice is linked to the original article and made publicly accessible.
A retracted article will remain identifiable in the scholarly record wherever practicable, with its retracted status clearly indicated. The journal will not remove an article solely to avoid reputational consequences or because an author requests its removal after publication.
Retraction decisions are made to protect the integrity of the scholarly record and do not necessarily imply that every author was involved in or responsible for the misconduct.
Withdrawal applies primarily to manuscripts that have been submitted to or accepted by JAD but have not yet been formally published.
Authors who wish to withdraw a manuscript must submit a formal written request to the Editor-in-Chief explaining the reasons for withdrawal. The request should be submitted by the corresponding author and include confirmation that all co-authors agree to the withdrawal.
The journal may request a signed withdrawal statement from all authors or other supporting documentation where necessary to verify the request and resolve any authorship or ethical concerns.
Before peer review or during review: A manuscript may be withdrawn following a formal request from the authors and confirmation by the editorial team.
After acceptance but before publication: Withdrawal may be considered if the article has not been formally published and the request is approved by the Editor-in-Chief.
After formal publication: An article that has already been formally published cannot ordinarily be withdrawn. If serious concerns arise, the journal will assess whether a correction, expression of concern, or retraction is appropriate.
Withdrawal requests will be handled without a withdrawal fee. However, the journal reserves the right to investigate suspected duplicate submissions, research misconduct, or other ethical violations associated with a withdrawal request.
If a manuscript has already been made publicly available online, JAD will take appropriate steps to preserve the transparency of the publication record. Where necessary, a withdrawal notice may be issued, and the article's online record may be updated in accordance with the journal's policies and applicable ethical guidance.
JAD may publish a correction when a published article contains an error that affects the accuracy, clarity, attribution, or integrity of the publication record but does not justify retraction.
Corrections may be considered in circumstances such as:
Errors in data, calculations, tables, figures, or other information that can be corrected without invalidating the principal findings.
Incorrect author names, affiliations, or author-contribution statements.
Errors introduced during editing, typesetting, or production.
Material omissions or inaccuracies that require clarification to prevent readers from being misled.
Corrections to published articles may take the following forms:
A publisher correction is issued to address an error introduced by the journal during editing, typesetting, or production that affects the accuracy, integrity, or interpretation of the published article.
An author correction is issued to address an error attributable to the authors that requires correction to maintain the accuracy and reliability of the publication record.
An addendum provides additional information that complements an already published article. It may be issued when further explanation or clarification is necessary, provided that the additional information does not conceal a significant error or replace the need for retraction.
The Editor-in-Chief assesses requests for corrections and may consult the authors, reviewers, or editorial board members where appropriate. Authors may be asked to provide supporting evidence or a detailed explanation of the proposed correction.
The final decision on whether a correction is necessary and which form it should take rests with the Editor-in-Chief. Approved corrections will be published as separate, clearly identified notices linked to the original article. The journal will maintain appropriate links between the original article and the correction notice to ensure transparency and traceability.
JAD may publish an editorial note when a potential issue affecting a published article requires further investigation but a definitive conclusion has not yet been reached.
An editorial note may be appropriate when the journal receives credible allegations of research misconduct, identifies a substantial concern regarding the reliability of an article, or becomes aware of a significant unresolved dispute relating to the publication.
The note serves to inform readers that a matter is under review. It may remain in place until the investigation is completed and a further editorial action, such as a correction, expression of concern, or retraction, is determined to be appropriate.
An editorial note does not itself constitute a finding of misconduct.
JAD may issue an Expression of Concern when substantial questions arise regarding the reliability or ethical integrity of a published article, but the available evidence is insufficient to justify immediate retraction or the investigation remains unresolved.
An expression of concern may be considered in circumstances such as:
There is credible but inconclusive evidence of research misconduct or publication ethics violations.
An investigation into the reliability of the article is delayed or cannot be completed within a reasonable timeframe.
A relevant institution declines to investigate serious allegations or fails to provide a conclusive outcome.
An investigation has produced inconclusive findings, or there are legitimate concerns about the adequacy of the investigation.
The decision to issue an expression of concern rests with the Editor-in-Chief, based on the evidence available and, where appropriate, consultation with relevant experts or institutions.
The expression of concern will be published as a clearly identified notice linked to the article in question. Once additional evidence becomes available, JAD will reassess the case and determine whether further action, including correction, retraction, or removal of the expression of concern, is warranted.
Authors may submit a reasoned appeal against a decision to correct or retract an article. Appeals must provide relevant evidence or arguments that have not been adequately considered in the original decision.
The Editor-in-Chief, or an independent editor where a conflict of interest exists, will assess the appeal objectively. The journal may consult independent experts or the editorial board before reaching a decision. An appeal does not automatically suspend an editorial action necessary to protect readers and the scholarly record.
Throughout the process, JAD will communicate relevant decisions to the authors and provide an explanation of the grounds for the action, subject to confidentiality and applicable ethical requirements.
JAD is committed to preserving the accuracy, transparency, and traceability of its published content. Corrections, retractions, editorial notes, and expressions of concern will be linked to the relevant articles wherever practicable.
The journal will maintain appropriate records of editorial decisions and supporting documentation in accordance with its record-retention procedures. Editorial actions will be taken to inform readers accurately about the status of an article rather than to conceal the publication history.
Copyright ownership does not, by itself, entitle an author to remove or revoke a formally published article unilaterally. Requests concerning published articles will be evaluated under this policy and applicable publication ethics standards.
The Editor-in-Chief is responsible for implementing this policy in consultation with the editorial team and, where necessary, relevant experts or institutions.
All cases will be assessed individually, taking into account the available evidence, the seriousness of the issue, the authors' responses, and applicable publication ethics guidance, including COPE recommendations.
Through this policy, Jurnal Riset Akuntansi dan Keuangan Dewantara (JAD) seeks to uphold academic integrity, protect the interests of readers and researchers, and maintain a reliable scholarly record in accounting and finance.
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
