AKUBIS: Jurnal Akuntansi Bisnis Pelita Bangsa recognizes that artificial intelligence (AI) and AI-assisted technologies can support scholarly research, academic writing, data analysis, and editorial processes when used responsibly.

The journal is committed to promoting transparency, accountability, originality, research integrity, and confidentiality in the use of AI technologies throughout the scholarly publication process.

This policy applies to authors, reviewers, editors, and other individuals involved in the preparation, evaluation, and publication of manuscripts submitted to AKUBIS. It is informed by the principles of the Committee on Publication Ethics (COPE) and the International Committee of Medical Journal Editors (ICMJE).

1. General Principles of AI Use

The use of AI-assisted technologies is permitted when such use supports legitimate scholarly activities and does not compromise research integrity, transparency, originality, or ethical standards.

AI tools must not replace human scholarly judgment, critical analysis, intellectual responsibility, or independent verification of research findings.

All individuals using AI-assisted technologies remain fully responsible for the accuracy, validity, originality, and ethical compliance of their work.

2. Permitted Uses of AI by Authors

Authors may use AI-assisted technologies to support manuscript preparation and research activities, provided that the use is transparent, appropriate, and consistent with the journal's publication ethics.

Examples of permitted uses include:

• Grammar correction, spelling checks, and academic language improvement.
• Translation and language editing, subject to careful human verification.
• Assistance with manuscript organization, readability, and clarity.
• Assistance with programming, coding, or statistical procedures when methods and outputs are independently verified.
• Support for literature discovery and research planning, provided that all cited sources are verified against authentic publications.
• Assistance with data visualization or graphical preparation when the underlying data remain accurate and appropriately documented.

The use of AI does not exempt authors from checking the reliability of references, the accuracy of calculations, the validity of interpretations, or the originality of the submitted manuscript.

3. Prohibited and Unacceptable Uses of AI

AKUBIS prohibits the use of AI technologies in ways that undermine research integrity or misrepresent the research process.

• Generating, fabricating, or falsifying research data, participant responses, interview transcripts, observations, or experimental results.
• Creating fictitious references, invented quotations, nonexistent DOI numbers, or misleading bibliographic information.
• Generating or manipulating statistical results to support predetermined research conclusions.
• Presenting AI-generated interpretations or conclusions as independently verified research findings without appropriate examination.
• Producing misleading figures, images, or visual evidence that inaccurately represent actual research data.
• Using AI to conceal plagiarism, duplicate publication, copyright infringement, or other forms of academic misconduct.
• Submitting confidential, personal, or sensitive research information to unauthorized AI services.
• Concealing substantive AI assistance when disclosure is required by this policy.

4. Disclosure of AI-Assisted Technologies

Authors must transparently disclose the use of AI-assisted technologies that materially contribute to manuscript preparation, content generation, data analysis, figure production, or other substantive research activities.

The disclosure must identify the AI tool, its provider, and the purpose and extent of its use. Authors should explain how AI-generated outputs were checked or validated when relevant.

AI use involving data processing, statistical analysis, research methods, or figure generation should be described in the Methods section or another appropriate section. AI assistance in writing or language editing may be disclosed in a dedicated AI Usage Declaration or Acknowledgments section.

When no AI-assisted technologies have been used in manuscript preparation or research activities, authors may include the following declaration:

5. AI Tools and Authorship

AI systems, large language models, chatbots, and other automated technologies cannot be listed as authors or co-authors of manuscripts submitted to AKUBIS.

Authorship requires intellectual accountability, responsibility for the accuracy and integrity of the work, the ability to approve the final manuscript, and the capacity to address questions concerning research ethics.

AI systems cannot independently fulfill these responsibilities. Therefore, all authorship positions must be held by identifiable human contributors who meet the journal's authorship requirements.

6. AI Use in Data Analysis and Research Methods

Authors using AI-assisted tools for data processing, computational analysis, coding, statistical procedures, or methodological support must provide sufficient information to ensure research transparency and reproducibility.

Where relevant, authors should describe the tools or systems used, analytical procedures, relevant configurations, and verification methods applied to the outputs.

AI-generated analytical results must be checked against the original data and verified using appropriate methodological or statistical procedures.

Authors remain responsible for ensuring that AI-assisted analytical procedures do not introduce fabricated information, misleading conclusions, or unacknowledged methodological limitations.

7. AI-Generated Images, Tables, and Figures

The use of AI-assisted technologies for preparing tables, charts, illustrations, and graphical materials must not compromise the accuracy or integrity of the information presented.

Authors must not use AI to fabricate empirical evidence, create fictitious research documentation, or manipulate visual data in a way that misrepresents research findings.

When AI materially contributes to the creation or modification of an image or figure, authors must disclose the tool and its purpose and ensure that the material complies with applicable copyright and licensing requirements.

8. AI Use by Peer Reviewers

Peer reviewers must maintain the confidentiality of manuscripts, research data, supplementary materials, and editorial correspondence entrusted to them during the review process.

Reviewers must not upload unpublished manuscripts or confidential review materials to publicly accessible or unauthorized AI platforms.

Any proposed AI assistance in the review process requires prior authorization from the editorial office and must comply with confidentiality, data protection, and publication ethics requirements.

AI-generated suggestions must not replace the independent academic judgment of reviewers. Reviewers remain responsible for the accuracy, fairness, and quality of their evaluations.

Authorized AI assistance must be disclosed to the responsible editor.

9. AI Use by Editors and Editorial Staff

Editors and editorial staff must safeguard the confidentiality, integrity, and independence of the editorial decision-making process.

Submitted manuscripts, reviewer reports, unpublished research materials, and confidential correspondence must not be uploaded to unauthorized AI systems.

AI-assisted technologies may be used for appropriate administrative or technical purposes only when confidentiality and data protection can be ensured.

Editorial decisions, including acceptance, revision, and rejection, must remain under the responsibility of qualified human editors. AI-generated assessments must not serve as the sole basis for editorial decisions.

10. Confidentiality, Privacy, and Data Protection

All parties involved in scholarly publishing must respect the confidentiality of unpublished research and comply with applicable data protection and research ethics requirements.

Personal information, confidential institutional records, proprietary datasets, unpublished manuscripts, and sensitive research materials must not be submitted to external AI systems without appropriate authorization and safeguards.

Authors must ensure that the use of AI technologies does not violate participant consent, confidentiality agreements, intellectual property rights, or applicable legal obligations.

11. Non-Compliance and Editorial Actions

Failure to comply with this AI Usage Policy may result in editorial investigation and appropriate corrective action.

Depending on the nature and severity of the violation, actions may include requesting clarification, requiring corrections, returning manuscripts for revision, rejecting submissions, or conducting a post-publication investigation.

Where serious research or publication misconduct is established, the journal may issue a correction, expression of concern, or retraction in accordance with its publication ethics procedures and relevant COPE guidance.

Authors and other involved parties should be provided with an appropriate opportunity to respond to concerns raised during editorial investigation.

12. Policy Review and Updates

AKUBIS recognizes that artificial intelligence technologies and standards for responsible scholarly publishing continue to evolve.

This policy may be reviewed and updated to reflect developments in AI technologies, research ethics, data protection requirements, and internationally recognized scholarly publishing standards.

Authors, reviewers, and editors are encouraged to consult the latest version of this policy before participating in the publication process.

References and Ethical Guidance

1. Committee on Publication Ethics (COPE). Authorship and AI Tools .
2. International Committee of Medical Journal Editors (ICMJE). Recommendations for the Conduct, Reporting, Editing, and Publication of Scholarly Work .