Plagiarism Policy

Indonesian Journal Accounting (IJAcc) is committed to maintaining academic integrity, originality, and ethical standards in scholarly publishing. The journal does not tolerate plagiarism, data fabrication, data falsification, or redundant publication. All manuscripts submitted to IJAcc must represent original scholarly work, appropriately acknowledge the contributions of other researchers, and comply with established standards of research and publication ethics.

To safeguard the originality and credibility of published research, the Editorial Board implements plagiarism screening and procedures for evaluating and addressing suspected publication misconduct.

1. Plagiarism Screening Tool

All manuscripts submitted to Indonesian Journal Accounting (IJAcc) are subject to similarity screening before proceeding to the peer-review process. The journal uses Turnitin or another appropriate similarity-detection tool to identify textual overlap and assist editors in evaluating manuscript originality.

The Editorial Office conducts the screening as part of the initial editorial assessment. Similarity reports are evaluated contextually to distinguish legitimate overlap, such as properly cited quotations, standard technical terminology, references, and conventional methodological descriptions, from potential plagiarism or other forms of inappropriate reuse.

2. Similarity Index Threshold

IJAcc applies the following similarity-screening criteria as initial editorial guidance:

The similarity index is an initial screening indicator and does not, by itself, establish whether plagiarism has occurred. The Editorial Board retains the authority to evaluate each case based on the manuscript's content, citation practices, and relevant ethical considerations. A manuscript with a low similarity score may still be rejected if substantial unattributed copying or other serious ethical violations are identified.

3. Editorial Actions and Decisions

The Editorial Board determines the appropriate action based on the similarity report and its assessment of the manuscript. The following ranges serve as editorial guidance rather than automatic acceptance or rejection rules.

Regardless of the similarity percentage, manuscripts containing clear evidence of plagiarism, fabricated data, falsified findings, or other serious ethical violations may be rejected in accordance with the journal's publication ethics policy.

4. Types of Plagiarism and Unethical Practices

Indonesian Journal Accounting (IJAcc) prohibits all forms of plagiarism and related publication misconduct, including but not limited to:

• Direct Plagiarism: Copying another author's words, sentences, paragraphs, tables, figures, or other materials without appropriate quotation, citation, or acknowledgment.
• Self-Plagiarism and Text Recycling: Reusing substantial portions of one's previously published work without transparent disclosure, appropriate citation, or adequate editorial justification.
• Plagiarism Through Improper Paraphrasing: Presenting another researcher's ideas, arguments, findings, or interpretations in different wording without acknowledging the original source.
• Mosaic or Patchwork Plagiarism: Combining phrases, sentences, or ideas from multiple sources without adequate attribution.
• Data and Results Plagiarism: Using another researcher's data, statistical results, tables, figures, or analytical findings without appropriate acknowledgment and, where required, permission.
• Redundant or Duplicate Publication: Submitting or publishing substantially overlapping manuscripts without appropriate disclosure or authorization.
• Unattributed Use of Published Materials: Reproducing accounting standards interpretations, financial reports, audit-related materials, conceptual frameworks, or other protected materials without proper citation and, where necessary, permission.

Authors are responsible for ensuring that all borrowed ideas, data, quotations, figures, tables, and other materials are properly cited and that any necessary permissions have been obtained.

5. Author Responsibilities

Authors submitting manuscripts to IJAcc must ensure that:

1. The manuscript is original and has not been published previously, except where prior dissemination has been disclosed and is permitted by the journal.
2. The manuscript is not simultaneously under consideration by another journal.
3. All sources of ideas, data, theories, methods, quotations, and other materials are properly cited.
4. Any reuse of the authors' previously published work is transparent, appropriately referenced, and adequately justified.
5. All data, methods, and research findings are reported honestly and accurately, without fabrication or falsification.
6. The manuscript complies with applicable copyright requirements and the journal's publication ethics policy.

Authors must cooperate with the Editorial Board if questions arise concerning the originality, attribution, or integrity of their submissions. They may be asked to provide explanations, source materials, or supporting documentation where reasonably necessary.

6. Handling Suspected Plagiarism

If plagiarism or other forms of publication misconduct are suspected during submission, peer review, or after publication, the Editorial Board will assess the allegation fairly, confidentially, and objectively. The process will take into account the evidence available, the seriousness of the suspected violation, and the responses provided by the authors.

Authors may be asked to provide explanations, original research materials, supporting documentation, or a corrected manuscript. Where appropriate, the journal may seek further information to establish the facts before deciding on an editorial response.

Depending on the findings, editorial actions may include:

• Requesting corrections or revisions to the manuscript.
• Rejecting the submitted manuscript.
• Notifying the authors' affiliated institutions or other relevant bodies when warranted by the evidence and circumstances.
• Publishing a correction or expression of concern, or retracting a published article, as appropriate.

7. Post-Publication Plagiarism and Retraction

If plagiarism, data fabrication, falsification, or other serious publication misconduct is confirmed after publication, Indonesian Journal Accounting (IJAcc) will take appropriate corrective action to preserve the integrity of the scholarly record.

Depending on the nature and severity of the misconduct, such action may include publishing a correction, issuing an expression of concern, or retracting the article. Retraction notices will be made publicly available on the journal's website and linked to the affected article whenever practicable.

IJAcc follows the principles and relevant recommendations of the Committee on Publication Ethics (COPE) when handling allegations of plagiarism and other forms of publication misconduct.

8. Commitment to Publication Integrity

Indonesian Journal Accounting (IJAcc) is committed to fostering responsible research and ethical scholarly communication in accounting and related disciplines. Through plagiarism screening, careful editorial evaluation, and transparent procedures for addressing misconduct, the journal seeks to ensure that published articles meet appropriate standards of originality, accountability, and academic integrity.