Authorship Criteria

Authorship Criteria and Contributions

AKUBIS: Jurnal Akuntansi Bisnis Pelita Bangsa is committed to promoting transparency, accountability, and integrity in scholarly authorship. The journal's authorship policy is informed by the recommendations of the International Committee of Medical Journal Editors (ICMJE) and the principles of the Committee on Publication Ethics (COPE).

1. Authorship Criteria

All individuals listed as authors must meet all four of the following criteria:

  1. Have made substantial contributions to the conception or design of the study, or to the acquisition, analysis, or interpretation of research data.
  2. Have participated in drafting the manuscript or critically reviewing it for important intellectual content.
  3. Have approved the final version of the manuscript to be published.
  4. Have agreed to be accountable for all aspects of the work and to ensure that concerns regarding its accuracy or integrity are appropriately investigated and resolved.

Individuals who do not meet all four criteria should not be listed as authors. Their contributions may be acknowledged in the Acknowledgments section with their permission.

2. Author Contributions

All authors must clearly identify their individual contributions to the research and manuscript preparation. AKUBIS encourages the use of the Contributor Roles Taxonomy (CRediT), including the following roles:

  • Conceptualization
  • Methodology
  • Software
  • Validation
  • Formal Analysis
  • Investigation
  • Resources
  • Data Curation
  • Writing - Original Draft
  • Writing - Review and Editing
  • Visualization
  • Supervision
  • Project Administration
  • Funding Acquisition

Authors may have multiple roles. A contribution role alone does not automatically establish eligibility for authorship.

3. Author Order and Corresponding Author

The order of authors must be agreed upon by all authors before manuscript submission. The corresponding author is responsible for communication with the editorial office, ensuring the completeness and accuracy of submission metadata, obtaining approval from all co-authors, and coordinating responses throughout the editorial and publication processes.

4. Changes in Authorship

Any request to add, remove, or rearrange authors after submission must be submitted in writing to the editorial office with a clear justification and written agreement from all affected authors. The editorial team will evaluate such requests before making a decision.

Changes to authorship after publication will be considered only when adequately justified and may require a formal correction to the published record.

5. Unacceptable Authorship Practices

AKUBIS does not permit the following practices:

  • Gift or Honorary Authorship: Including individuals who do not meet the authorship criteria.
  • Guest Authorship: Including individuals primarily to increase the perceived credibility of a manuscript.
  • Ghost Authorship: Omitting individuals who meet the authorship criteria.
  • Authorship Misrepresentation: Providing false or misleading information concerning authorship or individual contributions.

6. Authorship Disputes

Any dispute regarding authorship, author order, or contributions should initially be resolved among the contributors. When agreement cannot be reached, the matter may be referred to the relevant institution for investigation.

The editorial team may request supporting documentation and follow applicable COPE guidance. Editorial decisions will prioritize transparency, fairness, and research integrity.

7. Use of Artificial Intelligence

Artificial intelligence tools must not be listed as authors because they cannot assume responsibility or accountability for published research. Any use of AI-assisted technologies must comply with the journal's Artificial Intelligence (AI) Policy.

For further information, please refer to the AKUBIS Artificial Intelligence (AI) Policy.

8. Authors' Declaration

By submitting a manuscript to AKUBIS, all authors confirm that they meet the journal's authorship criteria, have approved the submitted manuscript, have accurately disclosed their contributions, and agree to take responsibility for the integrity of the published work.

References