Ethics

The JASF is committed to upholding the highest standards of ethical conduct in the publication of scientific research. The journal follows the guidelines established by the Committee on Publication Ethics (COPE) and other relevant organizations to ensure the integrity and validity of the published research. The journal expects all authors, reviewers, and editors to adhere to these ethical standards, including the avoidance of research misconduct, plagiarism, and conflicts of interest. The JASF also requires authors to obtain informed consent from human subjects and to protect the confidentiality and privacy of their research subjects.

          The Committee on Publication Ethics (COPE) is a leading organization dedicated to promoting ethical and transparent practices in academic publishing. Some of the key guidelines established by COPE for authors, reviewers, and editors include:

  1. Research integrity: All research should be conducted in an ethical and transparent manner, with a focus on scientific rigor and reproducibility. Fabrication, falsification, and plagiarism are unacceptable and can lead to retraction of published articles.
  2. Authorship and contributorship: Authors should be appropriately acknowledged for their contributions to the research, and all authors should have participated in the study and have reviewed and approved the final manuscript for publication.
  3. Conflicts of interest: Authors, reviewers, and editors should disclose any potential conflicts of interest that could influence the research or its publication, including financial, personal, or institutional affiliations.
  4. Peer review: The peer review process should be transparent and fair, with appropriate experts selected to review the manuscript. Reviewers should provide constructive feedback and avoid personal or biased comments.
  5. Data and reproducibility: Authors should provide access to the data and methods used in their research to allow for transparency and reproducibility of the findings.
  6. Publication ethics: Journals and publishers should establish clear policies and guidelines for ethical conduct, including processes for handling allegations of misconduct or breaches of ethical standards.

          Overall, COPE provides a comprehensive set of guidelines for ethical conduct in academic publishing aimed at promoting transparency, fairness, and rigor in the research process.

 

PUBLICATION ETHICS

JASF (Journal of Accounting and Strategic Finance) is a peer-reviewed journal. The statement below clarifies the ethical behavior of all parties involved in the act of publishing an article in this journal, including the editor, the reviewer,­­­­­ the author, and the publisher (Universitas Pembangunan Nasional Veteran Jawa Timur). This statement is based on COPE’s Best Practice Guidelines for Journal Editors.

 

  1. DUTIES OF EDITORS

The editor of the JASF is responsible for making decisions for manuscripts that will be published in the JASF. The editor can be guided by the policy of the editorial board and constrained by the requirements of applicable laws regarding defamation, copyright infringement, and plagiarism. Editors can discuss with other editors or reviewers in making this decision.

Fair Play. Editors will evaluate the manuscripts in accordance with the intellectual content without regard to race, sex, sexual orientation, religion, ethnicity, nationality, or political philosophy of the author

Confidentiality. The Editor and editorial staff should not provide any information about a submitted manuscript to someone other than the corresponding author, reviewers, potential reviewers, other editorial advisers, and the publisher, as appropriate.

Conflict of interest. The materials that are not published in a submitted manuscript may not be used for the editor's own research without the express written consent of the author.

 

  1. DUTIES OF REVIEWER

Contribution to Editorial Decisions. The review process may assist the auditor in making editorial decisions and through the communication between the editor with the author will assist the author in improving the manuscript.

Promptness. Any selected referee who feels unqualified to review the research reported in a manuscript or knows that its prompt review will be impossible should notify the editor and excuse himself from the review process.

Confidentiality. Each manuscript has been accepted for review must be treated as confidential documents. The manuscript should not be shown or discussed with others except with permission from the editor.

Standards of Objectivity. The review should be conducted objectively. Personal criticism of the author is not allowed. Reviewers must show clearly the results of the assessment along with supporting arguments.

Acknowledgment of Sources. Reviewers should identify relevant published work that has not been cited by the authors. Any statement that an observation, derivation, or argument had been previously reported should be accompanied by the relevant citation. A reviewer should also call to the editor's attention any substantial similarity or overlap between the manuscript under consideration and any other published paper of which they have personal knowledge.

Conflict of Interest. Unpublished material contained in the manuscript must not be used for the reviewer's own research without the written permission of the author. Special information and ideas obtained through a review process should be kept confidential and not used for personal purposes. Reviewers should not consider manuscripts that have a conflict of interest due to a script that is competitive, collaborative, or other relationships with one of the authors, or a company involved with the script.

 

  1. DUTIES OF AUTHOR

Reporting Standard. Authors of reports of original research should present an accurate account of the work performed as well as an objective discussion of its significance. The main data to be represented accurately in the script. The manuscript should contain sufficient detail and references that allow others to do the research again. Fraudulent or knowingly inaccurate statements constitute unethical behavior and are unacceptable.

Data Access and Retention. The author was asked to provide the raw data associated with the text for the editorial review process and should be prepared to provide public access to such data, if practicable, and should, in any event, be prepared to retain such data for a reasonable time after publication.

Originality and Plagiarism. The authors should ensure that they have written entirely original works, and if the authors have used the work and/or words of others that this has been appropriately cited or quoted.

Multiple, Redundant or Concurrent Publication. An author should not, in general, publish manuscripts describing essentially the same research in more than one journal or primary publication. Submitting the same manuscript to more than one journal concurrently constitutes unethical publishing behavior and is unacceptable.

Acknowledgment of Sources. Proper acknowledgment of the work of others must always be given. Authors should cite publications that have been influential in determining the nature of the reported work.

Authorship of the Paper. Authorship should be limited to those who have made a significant contribution to the conception, design, execution, or interpretation of the reported study. All those who have made significant contributions should be listed as co-authors. Where there are others who have participated in certain substantive aspects of the research project, they should be acknowledged or listed as contributors. The corresponding author should ensure that all appropriate co-authors and no inappropriate co-authors are included on the paper and that all co-authors have seen and approved the final version of the paper and have agreed to its submission for publication.

Disclosure and Conflicts of Interest. All authors should disclose in their manuscript any financial or other substantive conflicts of interest that might be construed to influence the results or interpretation of their manuscript. All sources of financial support for the project should be disclosed.

Fundamental errors in published work. When an author discovers a significant error or inaccuracy in his/her own published work, it is the author’s obligation to promptly notify the journal editor or publisher and cooperate with the editor to retract or correct the paper.

 

  1. DUTIES OF PUBLISHER

Quality Assurance. The Publisher takes responsibility for maintaining the quality of the journal and its contents. For this aim, the Publisher seeks to concentrate the best human and technical resources available. The Publisher keeps track of the best available standards for research quality and ethics to be applied when maintaining the Journal. The Publisher seeks to increase the visibility of the journal by submitting it for indexing in relevant databases. The Publisher and editors shall take reasonable steps to identify and prevent the publication of papers where research misconduct has occurred, including plagiarism, citation manipulation, and data falsification/fabrication, among others. In no case shall a journal or its editors encourage such misconduct, or knowingly allow such misconduct to take place. If a journal’s publisher or editors are made aware of any allegation of research misconduct relating to a published article in their journal, the publisher or editor shall follow COPE’s guidelines in dealing with allegations.

Editorial Board. The Publisher appoints the Editors-in-Chief and other members of the Editorial Board in order to ensure the scientific quality of the contents published. The Editors-in-Chief and Editorial Board in general are chosen based on the professional qualities. The Publisher respects independence of the Editorial Board with regard to decisions on the scientific content of the journal.

Crossref Integration. The journal takes active participation in Crossref by submitting the metadata. The Crossmark is maintained to keep track of changes in the papers published.

Fair Play. The Publisher seeks to ensure that the Journal policies are publicly available and respected by the scientific community. This is achieved by publishing relevant policies on the journal’s website.