Conflict of Interest

Conflict of Interest Policy

AKUBIS: Akuntansi dan Bisnis Pelita Bangsa is committed to maintaining transparency, independence, objectivity, and integrity throughout the scholarly publication process. The journal requires authors, editors, reviewers, and other individuals involved in editorial decisions to disclose any actual, potential, or perceived conflicts of interest that could influence their professional judgment.

This policy is informed by the principles of the Committee on Publication Ethics (COPE) and the recommendations of the International Committee of Medical Journal Editors (ICMJE).

1. Definition of Conflict of Interest

A conflict of interest arises when financial, professional, institutional, personal, or other relationships could influence, or reasonably be perceived to influence, the objectivity, integrity, or impartiality of research, peer review, or editorial decisions.

Potential conflicts of interest may include:

  • Financial interests, including research funding, consultancy fees, honoraria, employment, stock ownership, or other financial relationships.
  • Professional or institutional relationships that may influence research or editorial judgments.
  • Personal relationships, including family ties, close friendships, or personal disputes.
  • Academic competition, intellectual disagreements, or professional rivalries.
  • Business relationships or involvement with organizations that may benefit from the research findings.
  • Other circumstances that could compromise the independence or impartiality of the publication process.

2. Responsibilities of Authors

All authors are required to disclose any actual, potential, or perceived conflicts of interest related to their submitted manuscripts.

Authors must:

  • Declare relevant financial and non-financial relationships at the time of manuscript submission.
  • Disclose funding sources, sponsorship arrangements, and the role of funders in the research process.
  • Identify relationships with companies, financial institutions, government agencies, or other organizations that may have an interest in the research findings.
  • Ensure that research findings, interpretations, and conclusions are not improperly influenced by external interests.
  • Notify the editorial office if a relevant conflict of interest becomes apparent during peer review or after publication.

The corresponding author is responsible for coordinating the conflict of interest declarations of all co-authors.

3. Responsibilities of Reviewers

Reviewers must maintain independence and impartiality throughout the peer-review process.

Reviewers are required to:

  • Disclose any relationships or circumstances that may affect their objective evaluation of a manuscript.
  • Decline or withdraw from reviewing manuscripts when conflicts of interest could compromise their impartiality.
  • Avoid reviewing manuscripts involving close collaborators, personal relationships, or competing interests that create a substantial risk of bias.
  • Maintain the confidentiality of all information obtained during peer review.
  • Refrain from using unpublished research information for personal, professional, or financial advantage.

4. Responsibilities of Editors

Editors and members of the editorial board must ensure that editorial decisions are fair, independent, and based on scholarly merit.

Editors must:

  • Disclose relevant conflicts of interest before handling a manuscript.
  • Recuse themselves from editorial decisions where conflicts of interest exist.
  • Assign manuscripts to independent editors or reviewers when necessary.
  • Ensure that decisions are based on academic quality, methodological rigor, originality, and relevance to the journal's scope.
  • Prevent financial, institutional, personal, or commercial interests from improperly influencing editorial decisions.

Manuscripts submitted by editors or editorial board members must be handled independently by editors who have no relevant conflicts of interest.

5. Disclosure Requirements

All submitted manuscripts must include a Conflict of Interest Statement.

If no conflicts of interest exist, authors should include the following statement:

"The authors declare that they have no conflicts of interest relevant to this study."

If conflicts of interest exist, authors must provide a clear description of the relevant relationships or interests.

Example: "The authors disclose that [name of author] has received research funding or financial support from [name of organization]. The remaining authors declare no conflicts of interest."

Disclosure of a conflict of interest does not automatically result in manuscript rejection. The editorial team will evaluate its relevance and determine appropriate measures.

6. Management of Conflicts of Interest

When an actual, potential, or perceived conflict of interest is identified, the editorial team may take appropriate measures, including:

  • Requesting additional information or clarification from the relevant parties.
  • Requiring additional disclosure statements.
  • Assigning an independent editor or reviewer.
  • Excluding individuals with relevant conflicts from specific editorial decisions.
  • Requesting revisions to improve transparency.
  • Taking further editorial action when undisclosed conflicts compromise research integrity.

All cases will be evaluated fairly, consistently, and in accordance with applicable publication ethics principles.

7. Undisclosed Conflicts of Interest

If an undisclosed conflict of interest is identified during review or after publication, the editorial team will assess its significance and potential influence on the research or editorial decision.

Depending on the circumstances, appropriate actions may include requesting clarification, publishing a correction or disclosure notice, conducting further investigation, or considering retraction when the reliability or integrity of the published research is seriously compromised.

The journal will follow its Publication Ethics and Correction and Retraction policies when handling such cases.

8. Transparency and Editorial Independence

AKUBIS is committed to ensuring that research funding, sponsorship, institutional relationships, and commercial interests do not improperly influence manuscript evaluation, peer review, or publication decisions.

Editorial decisions must be based on the scientific quality, originality, methodological soundness, and relevance of the submitted work.

9. Related Policies

10. References