Publication Ethics Statement

Publication Ethics and Malpractice Statement

Jurnal Akuntansi dan Manajemen Dharma Bharata (JAMDB) is committed to upholding the highest standards of publication ethics at all stages of the publication process. This ethics statement applies to all parties involved in the act of publishing an article, including the Author, the Editor-in-Chief/Editorial Board, the Peer Reviewer, and the Publisher (Institut Dharma Bharata Group).

1. Duties of Editors

  • Fair Play and Independence: Editors evaluate submitted manuscripts solely based on their academic merit (contribution, originality, validity, and clarity) without regard to the authors' race, gender, sexual orientation, religious beliefs, ethnic origin, citizenship, or political philosophy.
  • Confidentiality: Editors must not disclose any information about a submitted manuscript to anyone other than the corresponding author, reviewers, and potential reviewers, as appropriate.
  • Conflict of Interest: Unpublished materials disclosed in a submitted manuscript must not be used in an editor's own research without the express written consent of the author.

2. Duties of Reviewers

  • Contribution to Editorial Decisions: Peer review assists the editor in making editorial decisions and may also assist the author in improving the manuscript.
  • Promptness: Any selected referee who feels unqualified to review the research or knows that its prompt return will be impossible should notify the editor and excuse themselves from the review process.
  • Confidentiality and Objectivity: Manuscripts received for review must be treated as confidential documents. Reviews should be conducted objectively with clear supporting arguments, and personal criticism of the author is inappropriate.

3. Duties of Authors

  • Reporting Standards: Authors of reports of original research should present an accurate account of the work performed as well as an objective discussion of its significance. Underlying data should be represented accurately in the paper.
  • Originality and Plagiarism: Authors must ensure that they have written entirely original works. If the authors have used the work and/or words of others, this must be appropriately cited or quoted. Plagiarism in all its forms constitutes unethical publishing behavior and is unacceptable.
  • Multiple or Concurrent Publication: An author should not in general publish manuscripts describing essentially the same research in more than one journal or primary publication.

4. Sanctions for Ethical Violations

If severe academic misconduct (such as data fabrication, falsification, plagiarism, or ghost authorship) is proven, JAMDB reserves the right to take disciplinary actions, including:

  • Immediate rejection of the manuscript (if unpublished).
  • Formal retraction of the article from the OJS website (if already published).
  • Banning the authors from submitting any future manuscripts to JAMDB.