Article Retraction & Withdrawal Policy

ARTICLE RETRACTION & WITHDRAWAL POLICY

Neraca Keuangan: Jurnal Ilmiah Akuntansi dan Keuangan is committed to maintaining the highest standards of academic integrity and publication ethics. Once published, articles are part of the permanent scholarly record; however, under specific circumstances, they may be subject to retraction, withdrawal, removal, or replacement. These policies follow the Committee on Publication Ethics (COPE) Guidelines and international ethical standards for academic publishing.

1. Article Retraction

An article may be retracted if it meets one or more of the following conditions:

  • Contains plagiarism or data fabrication.
  • Includes false authorship claims.
  • Data has been falsified or inappropriately manipulated.
  • Has been submitted or published elsewhere (multiple/duplicate submission).
  • Contains fundamental errors that invalidate the findings.

A written statement signed by the corresponding author—with consent from all co-authors—is required before retraction. A Retraction Notice will be issued and linked to the original article, clearly labeled as “Retracted” with a transparent explanation of the reason. The retracted article remains accessible with the retraction notice to preserve the scholarly record.

2. Article Withdrawal

Article withdrawal applies only to manuscripts that have been accepted but not yet officially published (though they may appear online as “Articles in Press” or similar). Reasons for withdrawal may include:

  • Duplicate submission made in error.
  • Significant mistakes discovered in the manuscript.
  • Ethical violations such as plagiarism or false authorship claims.
  • Author request due to unforeseen circumstances.

Withdrawal Procedure:

  • Authors must submit a formal withdrawal letter stating explicit reasons.
  • The letter must be sent from the same email address used during submission and correspondence.
  • The email must be addressed to the official journal email listed on the website.

Withdrawal Fees (as stated in the Publication Fee policy):

  • Withdrawal after peer review but before production: IDR 650,002 (equivalent to the publication fee).
  • Withdrawal after entering production (copyediting, proofreading, layout, finalization): IDR 2,000,000 (compensation fee).

Withdrawn articles will be replaced with an official notice indicating that the manuscript has been withdrawn in accordance with the Neraca Keuangan Policy.

3. Article Removal

In exceptional cases, an article may be removed from the journal’s online platform if:

  • It is defamatory or infringes upon the legal rights of others.
  • It is the subject of a court order or legal action.
  • It contains misleading or potentially harmful information posing health, safety, or legal risks.

When removal occurs, the article’s full text will be deleted, but its metadata (title, authors, publication details) will remain, along with a clear note explaining the reason for removal.

4. Article Replacement

If an article contains serious errors that could mislead readers or cause harm, authors may request to replace it with a corrected version. The original article will be retracted and replaced with a revised version, accompanied by a clear note stating the correction and the reason for replacement.

5. Ethical Oversight & COPE Compliance

All retraction, withdrawal, removal, and replacement decisions are made by the Editorial Board following COPE flowcharts and guidance. Authors are given the opportunity to respond before a final decision is made. Cases involving suspected misconduct are investigated thoroughly and transparently.

Policy established by the Editorial Board of Neraca Keuangan: Jurnal Ilmiah Akuntansi dan Keuangan
as part of our ongoing commitment to uphold ethical publishing and maintain scientific integrity.

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0).