Conflict of Interest Policy

Conflict of Interest Policy

Neraca Keuangan: Jurnal Ilmiah Akuntansi dan Keuangan requires authors, editors, and reviewers to disclose any financial, professional, personal, or institutional relationships that could influence, or reasonably be perceived to influence, the preparation, evaluation, or publication of a manuscript.

Authors must disclose relevant conflicts of interest when submitting their manuscripts. If no conflicts exist, authors should explicitly declare that they have no conflicts of interest to disclose.

Editors and reviewers must declare any potential conflicts that may affect their impartiality. Individuals with significant conflicts of interest must withdraw from the relevant editorial or peer-review process, where appropriate.

The Editorial Board will assess disclosed conflicts and determine appropriate measures to ensure a fair and transparent publication process. Failure to disclose a relevant conflict may result in further editorial action in accordance with the journal's publication ethics policies.