Research Misconduct

Research Misconduct Policy

AKUBIS: Jurnal Akuntansi Bisnis Pelita Bangsa is committed to maintaining the integrity, transparency, and credibility of scholarly research and publication. The journal does not tolerate research misconduct in any form and handles allegations in accordance with the principles and guidance of the Committee on Publication Ethics (COPE).

1. Definition and Scope of Research Misconduct

Research misconduct refers to serious violations of accepted ethical standards in the design, conduct, reporting, review, or publication of scholarly research.

Research misconduct may include, but is not limited to:

Fabrication: Inventing research data, findings, observations, or results that were never obtained.
Falsification: Manipulating research materials, methods, data, images, or results in a manner that misrepresents the research findings.
Plagiarism: Using another person's ideas, words, data, or research outputs without appropriate acknowledgment.
Duplicate or Redundant Publication: Publishing substantially overlapping research without appropriate disclosure or justification.
Authorship Misconduct: Misrepresenting author contributions, including gift, guest, or ghost authorship.
Undisclosed Conflicts of Interest: Failing to disclose relevant financial, professional, or personal relationships that could influence the research or publication process.
Ethical Approval Violations: Failing to obtain required ethical approval, informed consent, or necessary research permissions.
Peer Review Manipulation: Providing false reviewer identities, manipulating peer review, or interfering with the independence of editorial decisions.
Citation Manipulation: Inappropriately influencing citations to increase citation counts or other bibliometric indicators.
Misrepresentation of Research Findings: Deliberately presenting misleading interpretations or selectively reporting findings in ways that materially distort the conclusions.

Honest errors, differences in scholarly interpretation, or methodological disagreements do not automatically constitute research misconduct. Such matters will be evaluated according to their nature, seriousness, and available evidence.

2. Responsibilities of Authors

Authors are responsible for ensuring the accuracy, originality, and integrity of the research submitted to AKUBIS.

Authors must:

Present research methods, data, findings, and conclusions accurately and transparently.
Maintain appropriate research records and provide supporting documentation when reasonably requested by the editorial team.
Acknowledge all relevant sources and disclose potential conflicts of interest.
Obtain ethical approval, informed consent, or institutional permission when required.
Ensure that all listed authors have made legitimate scholarly contributions.
Immediately inform the editorial office of significant errors or potential integrity issues identified in submitted or published work.
Cooperate with editorial inquiries concerning research integrity.

3. Reporting Allegations of Research Misconduct

Concerns regarding potential research misconduct may be submitted by authors, reviewers, editors, readers, institutions, or other relevant parties.

Reports should include:

The title, author names, DOI, or URL of the manuscript or published article concerned.
A clear description of the alleged misconduct.
Relevant supporting evidence or documentation, where available.
Contact information of the reporting party, when appropriate.

Allegations should be submitted through the journal's official contact channel:

AKUBIS Editorial Office - Contact Information

Reports will be handled confidentially to the extent reasonably possible. Anonymous allegations may also be considered when they contain sufficiently specific and credible evidence.

4. Preliminary Editorial Assessment

Upon receiving an allegation, the Editor-in-Chief or an authorized editor will conduct an initial assessment to determine whether the concern falls within the scope of research misconduct and whether further examination is warranted.

The preliminary assessment may include:

Reviewing the submitted allegation and supporting evidence.
Examining the manuscript, published article, and relevant editorial records.
Requesting clarification or documentation from the parties concerned.
Consulting independent editorial advisers or relevant experts when necessary.
Identifying and managing potential conflicts of interest among individuals handling the case.

The journal will not presume that misconduct has occurred solely on the basis of an allegation.

5. Investigation and Due Process

Where an allegation warrants further examination, AKUBIS will follow an appropriate and impartial procedure informed by relevant COPE guidance.

The editorial process will generally involve:

Documenting the allegation and conducting an initial evidence assessment.
Informing the corresponding author or other relevant parties of the concern when appropriate.
Providing the individuals concerned with a reasonable opportunity to respond and submit supporting evidence.
Evaluating the available information with appropriate confidentiality and impartiality.
Contacting the relevant institution or research integrity office when a formal investigation is necessary.
Determining appropriate editorial actions based on the available evidence and any relevant institutional findings.

AKUBIS may request an institutional investigation in cases involving serious allegations such as data fabrication, falsification, or systematic research misconduct. The journal's responsibility is to protect the integrity of the scholarly record; formal institutional findings of misconduct are generally the responsibility of the relevant institution.

6. Editorial Decisions and Actions

Depending on the nature and seriousness of the findings, the editorial team may take one or more of the following actions:

Requesting clarification, corrections, or additional supporting documentation.
Requesting revision of a manuscript under editorial consideration.
Suspending the editorial or publication process while serious concerns are examined.
Rejecting a manuscript when significant integrity violations are established or the reliability of the work cannot be supported.
Notifying relevant institutions, publishers, or other journals when appropriate.
Publishing a correction for a published article when the scholarly record can be reliably amended.
Issuing an expression of concern when serious unresolved questions remain.
Retracting a published article when its findings are unreliable or when other grounds for retraction are established.

Editorial actions will be proportionate to the nature of the case, the strength of the evidence, and the reliability of the affected research.

7. Post-Publication Allegations

Allegations involving already published articles will be evaluated regardless of the time elapsed since publication.

Where necessary, the editorial team may initiate a post-publication assessment, contact the authors or relevant institutions, and issue a correction, expression of concern, or retraction in accordance with applicable publication ethics guidance.

Any formal notice affecting the scholarly record should clearly identify the relevant article, describe the reason for the editorial action, and remain publicly accessible.

8. Confidentiality, Fairness, and Protection of Reporting Parties

AKUBIS is committed to handling research misconduct concerns fairly, objectively, and without discrimination.

All allegations will be assessed on the basis of their substance and supporting evidence.
Confidential information will be restricted to individuals who require access for legitimate editorial or investigative purposes.
Individuals involved in handling allegations must disclose relevant conflicts of interest.
Individuals accused of misconduct will be given an appropriate opportunity to respond.
Good-faith reporting of research integrity concerns will not be discouraged or penalized by the journal.
Knowingly false or malicious allegations may themselves constitute unethical conduct.

9. Cooperation with Research Institutions

AKUBIS recognizes that research institutions have an important role in investigating allegations concerning research conduct.

When appropriate, the journal may cooperate with universities, research institutions, ethics committees, or other relevant organizations to obtain clarification, evaluate findings, and determine necessary editorial actions.

Institutional investigations and editorial decisions serve different functions. The journal may take action to protect the published record when justified, even if a formal institutional investigation is ongoing or has not established individual misconduct.

10. Policy Implementation

This policy applies to manuscripts submitted to AKUBIS and articles published by the journal. Authors, reviewers, editors, and other participants in the publication process are expected to uphold the principles of research integrity.

The editorial team is responsible for implementing this policy consistently and reviewing it when necessary to maintain alignment with recognized standards of publication ethics.