Publication Ethic

The Accounting Journal of Binanniaga (TAJB) - is a scientific journal containing the content of the field of Accounting in Universitas Binaniaga Indonesia.

Ethics Declaration

This journal follows guidelines from Committee on Publication Ethics (COPE) facing all aspects of publication ethics and, in particular, how to handle cases of research and publication misconduct. Ethics Declaration of TAJB is the assertion of TAJB in supporting efforts of developing science through the publication of scientific studies that are qualified and that uphold the ethics in composing scientific papers. The implementation of the ethics declaration in all stages of the process and the implementation for all elements of journal publication, starts from the ethics for authors, reviewers, and editor teams of articles in peer groups. Therefore, the Ethics Declaration of TAJB becomes a standard reference in guaranteeing the quality of TAJB's Journal Publication, in guaranteeing the intellectual rights of authors, and in guaranteeing societies' rights for gaining the qualified knowledge.

Tasks and Ethics of Editors

Editors have the responsibility in selecting reviewers of received articles then deciding which articles that will be published after considering recommendations from reviewers.

Editors also have the responsibility in evaluating contents of articles for preventing copyrights violations, plagiarism, or conflicts that possibly occur on publication of those articles. Editors have to uphold the equality of rights among all authors by limiting the contents of articles as the only benchmark, and editors should not consider other benchmarks such as original institutions, ethnics, genders, religions, citizenships , or political tendencies of authors.

Editors do not have any right for disclosing any information about articles received from authors to any other people who are not authors, reviewers, or persons-in-charge of those articles. All contents of articles are rights of authors and editors, so editors do not have rights for utilizing for their interests the information that's published or unpublished, without permissions from authors. The secrecy of any information about authors or special ideas that are gained from peer review, should be protected, and is prohibited to be utilized for personal interests.

With full awareness, Editors have to determine their own involvement in the articles in which editors have any conflict of interest. Editors have the responsibility in responding to any questions and complaints related to ethical issues regarding the texts that have been published either from authors, the public or other authors. Any act of unethical publication behavior must be viewed as a violation even if it is found several years after publication. And Editors have the right to give sanctions for ethical mistakes made by authors.

Tasks and Ethics of Reviewers

The main task of a reviewer is to assist the chief of editors in making editorial decisions and in communicating with authors in relation to scripts which will be published. The review was carried out at least by two reviewers in a blind review process. Reviewers review any selected articles based on the suitability of their expertise and experience in reviewing such kinds of articles. Reviewers have the right to refuse to review or review articles that are not suitable with their respective fields or there is a conflict of interest with the article to be reviewed. All articles received by reviewers for review must be treated as confidential documents.

Reviews are carried out objectively and only cover the content of the article and are not included in the author's personal . The reviewer's review of an article is stated clearly accompanied by supporting arguments. Each assertion that a reported observation, derivation, or argument has been reported previously, has to be accompanied by a relevant quote. Manuscript materials that are not published but disclosed in the submitted text, are not permitted to be used by reviewers without written approvals of authors. Special information or ideas obtained through peer review must be kept confidential and not used for personal gain.

Roles and Responsibilities of the Author

The author is obliged to follow the design of the article set by the publisher. Articles are original writings by one or several authors. Submission of articles accompanied by a statement of originality (Statement of Originality). The article is a form of publication of the results of the study and the author is obliged to state all the findings without making changes or removing data relating to the article. False statements or intentional actions related to the accuracy of the data used are unethical and unacceptable behavior. The author is prohibited from engaging in plagiarism in all its forms and is an unethical and intolerable publishing behavior. Articles must be accompanied by detailed references that allow peers and reviewers to access the data. Authors are prohibited from writing two or more articles based on or that explain the same research results. Sending the same text to more than one journal simultaneously is unethical and unacceptable publishing behavior. Information obtained privately, such as in conversations, correspondence, or discussions with third parties, may not be used or reported without written permission from the source. Authors may not submit the same work to other journals at the same time or the manuscript is under review. Authors must wait for the decision to reject or formally request a withdrawal before submitting it to another journal. The number of authors in an article is not limited but based on the contributions of the authors involved in the article. Authorship must be limited to those who have made a significant contribution to the conception, design, implementation, or interpretation of the reported research, and see and approve the final version of the paper and approve the submission for publication. When an author discovers a significant error or inaccuracy in his own published work, the author's obligation to immediately notify the editor in chief of TAJB and work with the editor to retract or correct the paper.

Plagiarism and Prevention

According to Indonesian ministerial regulation No 39 of 2021, plagiarism is a prohibited form of action. Those who carry out plagization will be given sanctions based on the applicable provisions. Plagiarism forms according to ministerial regulation No. 39 of 2021 are as follows:

• Quoting part or all of another's work without citing the source properly;
• Not paraphrasing part or all of other people's works even though citing the source; and
• Quoting part or all of his own published works or ideas without citing the exact source.

In preventing plagiarism in TAJB manuscripts, for that every manuscript submitted by the author to TAJB will be checked for plagiarism with the turnitin application.