Plagiarism Policy

Neraca Keuangan: Jurnal Ilmiah Akuntansi dan Keuangan publishes only original work. Plagiarism in any form is unethical publishing behaviour and is not accepted. This policy complements the journal's Publication Ethics.

What Counts as Plagiarism

  • using another person's text, data, figures, or ideas without proper attribution;
  • copying sentences or paragraphs word for word without quotation marks and a citation;
  • closely paraphrasing another source without citing it;
  • reusing substantial parts of the authors' own published work without citing it (self-plagiarism or text recycling);
  • submitting a manuscript that has already been published, or is under consideration, elsewhere (duplicate submission or publication).

Similarity Check

Every submitted manuscript is checked with Turnitin or an equivalent similarity-checking tool before it is sent for peer review, and may be checked again before publication. The overall similarity index must not exceed 20%, excluding the reference list and properly quoted material. Authors are encouraged to check their manuscripts before submission.

The similarity index is a screening aid, not a verdict: the editors examine the matched passages themselves before deciding on any action.

How Cases Are Handled

  1. Minor overlap (short passages copied or closely paraphrased without proper citation): the manuscript is returned to the authors to revise the passages and cite the sources correctly before the review process continues.
  2. Similarity index above 20%: the manuscript is returned to the authors and does not proceed to peer review until it has been revised.
  3. Substantial plagiarism (large parts copied without citation) or duplicate submission: the manuscript is rejected.
  4. Plagiarism found after publication: the case is investigated and, if confirmed, the article is retracted following the guidelines of the Committee on Publication Ethics (COPE). The retraction notice remains linked to the original article.

All authors listed on a manuscript share responsibility for its originality. Suspected cases are handled by the editorial team following COPE guidance, and the authors are given the opportunity to respond before a decision is made.