Allegations of Research Misconduct Policy

Allegations of Research Misconduct Policy

Neraca Keuangan: Jurnal Ilmiah Akuntansi dan Keuangan is committed to maintaining academic integrity and ethical standards in scholarly publishing. The journal takes allegations of research misconduct seriously and will investigate concerns involving plagiarism, data fabrication, data falsification, duplicate publication, authorship misconduct, and other violations of publication ethics.

Allegations may be submitted by authors, reviewers, readers, or other parties to the Editorial Board through the official journal contact information. Reports should include sufficient details and supporting evidence to facilitate a fair assessment.

The Editorial Board will conduct an initial assessment and may request explanations or additional evidence from the authors concerned. Where necessary, the journal may consult the authors' affiliated institutions or other relevant parties.

All allegations will be handled fairly, confidentially where appropriate, and without prejudgment. If misconduct is established, the journal may take appropriate action, including rejecting a manuscript, issuing a correction, retracting a published article, or notifying the relevant institution.

The journal aims to protect the integrity of the scholarly record while ensuring that all parties involved are treated fairly. Editorial decisions will be based on the available evidence and applicable publication ethics principles.