Correction Retraction

Correction and Retraction Policy

AKUBIS: Jurnal Akuntansi Bisnis Pelita Bangsa is committed to maintaining the accuracy, reliability, transparency, and integrity of the scholarly record. The journal follows the principles and recommendations of the Committee on Publication Ethics (COPE), including its updated Retraction Guidelines (2025), in addressing errors, ethical concerns, and misconduct identified after publication.

This policy establishes procedures for corrections, expressions of concern, retractions, and exceptional article removal. Editorial actions are intended to preserve the integrity of published research rather than to punish authors.

1. Corrections

AKUBIS may publish a correction when an error or omission is identified in a published article but the overall findings and conclusions remain reliable.

Corrections may be issued for:

  • Errors in numerical data, tables, figures, or statistical reporting that do not invalidate the principal findings.
  • Incorrect or incomplete author affiliations, funding information, or acknowledgments.
  • Errors in methodology descriptions or other relevant information requiring clarification.
  • Errors in references, quotations, or other scholarly information that materially affect the accuracy of the published record.

Substantive corrections will be published through a clearly identified correction notice, linked to the original article. The notice will describe the error and the correction made. Where the original article is updated, the update will be transparently indicated.

2. Retractions

Retraction may be considered when an article contains major errors, unreliable findings, or serious ethical violations that undermine confidence in its results or conclusions.

Grounds for retraction may include:

  • Fabrication, falsification, or manipulation of research data or findings.
  • Major methodological or analytical errors that render the conclusions unreliable.
  • Plagiarism or substantial unattributed overlap with previously published work.
  • Duplicate or redundant publication without appropriate disclosure or justification.
  • Unethical research practices or significant violations of applicable research ethics requirements.
  • Compromised or manipulated peer review.
  • Serious misrepresentation of authorship, identity, or research contributions.
  • Undisclosed conflicts of interest that materially affect the credibility of the publication.

Retraction decisions will be based on the reliability and integrity of the published work, regardless of whether the underlying problem resulted from an honest error or deliberate misconduct.

3. Expression of Concern

An Expression of Concern may be published when serious questions arise regarding the integrity or reliability of an article, but the available evidence is inconclusive or an investigation remains ongoing.

An Expression of Concern will identify the article, explain the nature of the concern, and provide relevant information without making unsupported allegations. Following the investigation, the journal may issue a correction, retraction, or other appropriate editorial notice.

4. Retraction Notices

When an article is retracted, AKUBIS will publish a formal retraction notice that:

  • Clearly identifies the article title, authors, publication details, and DOI where available.
  • States the reason for retraction accurately and objectively.
  • Identifies the party issuing the retraction.
  • Is clearly labelled "Retraction".
  • Is freely accessible to readers.
  • Is linked to the original article, with a reciprocal link wherever technically possible.
  • Is published promptly following the editorial decision.

The original article will ordinarily remain accessible as part of the scholarly record and will be clearly marked as retracted. Its bibliographic information and publication history will be preserved.

5. Article Removal

Complete removal of a published article will be considered only in exceptional circumstances, such as a binding legal requirement, a serious privacy violation, or the disclosure of information that creates a substantial risk of harm.

Whenever legally and technically possible, the journal will retain a public notice explaining that the article has been removed and the general reason for the action.

6. Editorial Investigation and Decision-Making

Concerns regarding published articles may be raised by authors, readers, reviewers, editors, institutions, or other relevant parties.

The editorial process generally includes the following steps:

  1. Initial Assessment: The Editor-in-Chief or a designated editor evaluates the reported concern and available evidence.
  2. Author Notification: The corresponding author and, where appropriate, other authors are informed and invited to provide clarification or supporting documentation.
  3. Evidence Review: The editorial team examines the relevant evidence and may consult independent experts or the authors' institutions when necessary.
  4. Editorial Decision: The Editor-in-Chief determines whether a correction, expression of concern, retraction, or another response is appropriate.
  5. Public Notification: Relevant editorial notices are published and linked to the affected article.

Editors with conflicts of interest must not participate in decisions concerning the affected article. Such cases will be handled by an independent, appropriately qualified editor.

Investigations will be handled fairly, confidentially where appropriate, and without unnecessary delay. Authors will be given a reasonable opportunity to respond, but the journal may take necessary action to protect the scholarly record even when authors do not respond or agree with the final decision.

7. Responsibilities of Authors

Authors who identify significant errors or inaccuracies in their published work must promptly notify the editorial office and cooperate in evaluating and resolving the issue.

Authors are expected to provide supporting materials, data, explanations, or other relevant documentation when reasonably requested by the journal.

8. Transparency and Preservation of the Scholarly Record

AKUBIS is committed to ensuring that post-publication changes are transparent, traceable, and appropriately documented.

  • Published corrections, expressions of concern, and retraction notices will remain publicly accessible.
  • The original publication record will be preserved whenever possible.
  • Relevant notices will be linked to the affected articles.
  • Article metadata and indexing information will be updated where technically supported and applicable.
  • Editorial notices will distinguish factual findings from allegations or unresolved concerns.

9. Reporting Concerns

Authors, readers, and other stakeholders who identify potential errors, misconduct, or ethical concerns in published articles are encouraged to contact the AKUBIS editorial office through the journal's official contact page.

Editorial Contact: AKUBIS Contact Information

Reports should identify the relevant publication and provide a clear explanation of the concern, together with available supporting evidence. All reports will be assessed fairly and responsibly.

10. Policy References