Plagiarism Policy

AKUBIS: Jurnal Akuntansi Bisnis Pelita Bangsa is committed to maintaining academic integrity, research originality, and ethical scholarly publishing. The journal does not tolerate plagiarism, including the unauthorized use of another person's words, ideas, data, images, or intellectual contributions without appropriate acknowledgment.

This policy is informed by the principles and guidance of the Committee on Publication Ethics (COPE) and is applied throughout the editorial and publication process.

1. Originality Requirements

All manuscripts submitted to AKUBIS must represent original scholarly work that has not been previously published or submitted simultaneously to another journal. Authors are responsible for ensuring that all sources are appropriately acknowledged and cited.

Any material reproduced or adapted from previously published sources must be clearly attributed, and permission must be obtained when required by copyright or licensing conditions.

2. Types of Plagiarism

AKUBIS recognizes several forms of plagiarism, including but not limited to:

Direct Plagiarism: Copying text or other material from another source without appropriate quotation or citation.
Paraphrasing Plagiarism: Rewriting another author's ideas or arguments without proper acknowledgment.
Mosaic Plagiarism: Combining or slightly modifying text from multiple sources without appropriate citation.
Self-Plagiarism and Text Recycling: Reusing substantial portions of previously published work without transparent disclosure and appropriate citation.
Data and Figure Plagiarism: Using another researcher's data, tables, figures, images, or research findings without proper attribution or required permission.
Translation Plagiarism: Translating previously published material from another language and presenting it as original work without acknowledgment.

3. Plagiarism Screening Procedure

All submitted manuscripts are subject to originality screening during the editorial evaluation process. AKUBIS uses Turnitin to identify textual similarities between submitted manuscripts and existing scholarly publications or other sources.

The journal establishes a maximum overall similarity index of 25% as its screening threshold. Manuscripts exceeding this threshold may be returned to the authors for revision or rejected following editorial assessment.

Similarity reports are evaluated by the editorial team. A similarity percentage alone does not establish plagiarism. Editors assess the nature, extent, and context of overlapping material, including quotations, citations, methodological terminology, references, and properly acknowledged reuse.

Manuscripts with similarity indices below 25% may still be rejected if substantial unattributed copying, misappropriation of ideas, or other evidence of plagiarism is identified.

4. Editorial Evaluation and Decisions

Following plagiarism screening, the editorial team may take one or more of the following actions:

Proceed with Editorial Review: The manuscript demonstrates acceptable originality and complies with the journal's ethical requirements.
Request Revision: The manuscript contains potentially problematic overlapping material that can be corrected through appropriate rewriting, attribution, or clarification.
Reject the Manuscript: The manuscript contains substantial plagiarism, serious unattributed overlap, or unresolved ethical concerns.
Request an Explanation: The editorial team may request a written explanation, supporting documents, or relevant source materials before reaching a decision.

Editorial decisions are based on the nature and severity of the concern rather than solely on the similarity percentage.

5. Responsibilities of Authors

Authors are responsible for:

Submitting original and properly referenced manuscripts.
Acknowledging all sources of ideas, data, quotations, and figures.
Disclosing relevant previously published or overlapping work.
Ensuring that all co-authors are aware of and comply with this policy.
Providing explanations or supporting documentation when requested by editors.
Revising manuscripts to address legitimate similarity or plagiarism concerns.

6. Handling Suspected Plagiarism

When potential plagiarism is identified, the editorial team will conduct a preliminary assessment and may request clarification from the corresponding author. The authors will be given a reasonable opportunity to respond before a final editorial decision is made.

Where necessary, the journal may seek advice from relevant institutional authorities or follow applicable COPE guidance in determining an appropriate response.

All allegations will be handled fairly, confidentially, and with consideration of the available evidence.

7. Plagiarism Identified After Publication

If plagiarism is suspected or identified after publication, AKUBIS will investigate the concern in accordance with its publication ethics policy and applicable COPE guidance.

Depending on the nature and severity of the findings, the journal may publish a correction, an expression of concern, or a retraction. Any editorial action will be accompanied by an appropriate public notice and linked to the original publication where applicable.

8. Policy Compliance

By submitting a manuscript to AKUBIS, authors acknowledge and agree to comply with this plagiarism policy. The editorial team reserves the right to evaluate concerns regarding originality at any stage of manuscript processing or after publication.