Publication Ethics

The ethics statements for Jurnal Riset Akuntansi Solvency (JRAS) are based on the Committee on Publication Ethics (COPE) Code of Conduct guidelines available at www.publicationethics.org

Editors' Responsibilities
Submitted manuscripts are evaluated for their intellectual content without regard to race, gender, sexual orientation, religious belief, ethnic origin, citizenship, or political philosophy of the authors.

The Editor must not disclose any information about a submitted manuscript to anyone other than the corresponding author, reviewers, potential reviewers, and the publisher, as appropriate.

Unpublished materials disclosed in a submitted manuscript must not be used in an Editor's own research without the explicit written consent of the author(s).

The handling Editor-in-Chief of the journal is responsible for deciding which of the submitted articles should be published. The Editor-in-Chief may be guided by the policies of the journal's Editorial Board and constrained by such legal requirements as shall then be in force regarding libel, copyright infringement and plagiarism. The Editor-in-Chief may confer with other editors or reviewers in making this decision.

Reviewers' Responsibilities
Peer review assists the Editor in making editorial decisions and, through the editorial communication with the author, may also assist the author in improving the manuscript.

Any invited referee who feels unqualified to review the research reported in a manuscript or knows that its timely review will be impossible should immediately notify the Editor so that alternative reviewers can be contacted.

Any manuscripts received for review must be treated as confidential documents. They must not be shown to or discussed with others except if authorized by the Editor.

Reviews should be conducted objectively. Personal criticism of the author is inacceptable. Referees should express their views clearly with appropriate supporting arguments.

Reviewers should identify relevant published work that has not been cited by the authors. Any statement that an observation, derivation, or argument had been previously reported should be accompanied by the relevant citation. A reviewer should also call to the Editor's attention any substantial similarity or overlap between the manuscript under consideration and any other published data of which they have personal knowledge.

Privileged information or ideas obtained through peer review must be kept confidential and not used for personal advantage. Reviewers should not consider evaluating manuscripts in which they have conflicts of interest resulting from competitive, collaborative, or other relationships or connections with any of the authors, companies, or institutions connected to the submission.

Authors' Responsibilities
Authors reporting results of original research should present an accurate account of the work performed as well as an objective discussion of its significance. Underlying data should be represented accurately in the manuscript. A paper should contain sufficient detail and references to permit others to replicate the work. Fraudulent or knowingly inaccurate statements constitute unethical behavior and are unacceptable.

The authors should ensure that they have written entirely original works, and if the authors have used the work and/or words of others that this has been appropriately cited or quoted.

An author should not, in general publish manuscripts describing essentially the same research in more than one journal or primary Parallel submission of the same manuscript to more than one journal constitutes unethical publishing behavior and is unacceptable.

Proper acknowledgment of the work of others must always be given. Authors should also cite publications that have been influential in determining the nature of the reported work.

Authorship should be limited to those who have made a significant contribution to the conception, design, execution, or interpretation of the reported study. All those who have made significant contributions should be listed as co- authors. Where there are others who have participated in certain substantive aspects of the research project, they should be named in an Acknowledgement section.

The corresponding author should ensure that all appropriate co-authors (according to the above definition) and no inappropriate co-authors are included in the author list of the manuscript and that all co-authors have seen and approved the final version of the paper and have agreed to its submission for
All authors should disclose in their manuscript any financial or other substantive conflicts of interest that might be construed to influence the results or their interpretation in the manuscript. All sources of financial support for the project should be disclosed.

When an author discovers a significant error or inaccuracy in his/her own published work, it is the author's obligation to promptly notify the journal's Editor or publisher and cooperate with them to either retract the paper or to publish an appropriate erratum.

Publisher's Responsibilities
In cases of alleged or proven scientific misconduct, fraudulent publication or plagiarism the publisher, in close collaboration with the Editors, will take all appropriate measures to clarify the situation and to amend the article in question. This includes the prompt publication of an erratum or, in the most severe cases, the complete retraction of the affected work.

The Publisher and the Journal do not discriminate on the basis of age, color, religion, creed, disability, marital status, veteran status, national origin, race, gender, genetic predisposition or carrier status, or sexual orientation in its publishing programs, services and activities

Plagiarism

According to Regulation No. 7/2010 of the Ministry of Education of the Republic of Indonesia, “Plagiarism is the intentional and unintentional practice of obtaining or trying to obtain credit or value from a scientific work without stating the source appropriately and adequately.” Another definition from the Oxford American Dictionary in Clabaugh (2001), is that “Plagiarism is to take and use another person’s ideas or writing or inventions as one’s own.” The Merriam-Webster Online Dictionary explains the word "plagiarize" as “stealing and passing off (the ideas or words of another) as one's own, using (another's production) without crediting the source, committing literary theft, presenting as new and original an idea or product derived from an existing source.” Plagiarism manifests itself in a variety of forms, including (adopted from ACM with some modification):

Verbatim copying, near-verbatim copying, or purposely paraphrasing portions of another author's paper;
Copying elements of another author's paper, such as equations or illustrations that are not common knowledge, or copying or purposely paraphrasing sentences without citing the source;
Verbatim copying of portions of another author's paper, while citing but not clearly differentiating what text has been copied (e.g., not applying quotation marks correctly) and/or not citing the source correctly.

Self-plagiarism is a related issue. Self-plagiarism is defined as “The verbatim or near-verbatim reuse of significant portions of one's own copyrighted work without citing the original source.” Self-plagiarism does not apply to publications based on the author's own previously copyrighted work (e.g., appearing in a conference proceedings) where an explicit reference is made to the prior publication. Such reuse does not require quotation marks to delineate the reused text but does require that the source be cited.

All authors are deemed to be individually and collectively responsible for the content of papers published by JRAS. Therefore, it is the responsibility of each author to ensure that papers submitted to JRAS attain the highest ethical standards with respect to plagiarism.

Plagiarism Sanctions (Adopted from ACM with Modification)

When plagiarism has been found to have occurred, JRASwill take the actions listed below as determined by the type of plagiarism. Unless determined otherwise during the investigation, all authors are deemed to be individually and collectively responsible for the content of a plagiarizing paper.

1. Verbatim copying, near-verbatim copying, or purposely paraphrasing a significant portion of another author's paper without citing the source and without clearly delineating (e.g., in quotation marks) the source material.

JRAS will inform the Department Chair, Dean, or supervisor of the authors of the finding of plagiarism.

The authors will be asked to write a formal letter of apology to the authors of the plagiarized paper, including an admission of plagiarism.

If the paper has appeared in print, JRAS will post a Notice of Plagiarism based on the investigation, on the JRAS Digital Library's citation page of the plagiarizing paper and will remove access to the full text. The paper itself will be kept in the database for future research or legal purposes.

If the paper is under submission, the paper can be automatically rejected by the Editor-in-Chief or the Program Chair without further revisions. In addition, a letter of warning will be sent by the Editor-in-Chief or the Program Chair to the authors with a copy of the JRAS’s Policy and Procedures on Plagiarism.

2. Verbatim copying, near-verbatim copying, or purposely paraphrasing sentences of another author's paper and/or, copying elements of another author's paper (such as non-common knowledge illustrations and equations) without citing the source and without clearly delineating (e.g., in quotation marks) the source material.

The authors will be asked to write a formal letter of apology to the authors of the plagiarized paper, including an admission of the plagiarism.

3. Verbatim copying of portions of another author's paper, while citing but not clearly differentiating what text has been copied (e.g., not applying quotation marks correctly) and/or not citing the source correctly.

The authors will be asked to write a formal letter of apology to the authors of the plagiarized paper, including an admission of the plagiarism.

If the paper is under submission, at the discretion of the Editor-in-Chief or Program Chair, the paper can either be automatically rejected without future review or a revision will be required that clearly and correctly cites the previous work. In addition, a letter of warning will be sent by the Editor-in-Chief or the Program Chair to the authors with a copy of the JRAS Policy and Procedures on Plagiarism.

4. Self-plagiarism or redundant, duplicative publication (verbatim or near-verbatim reuse of significant portions of one's own copyrighted work in subsequent papers, where the authors have not disclosed in the subsequent paper the previous publication).

If the paper has appeared in print, JRAS will post a Notice of Self Plagiarism or a Notice of Redundant Publication based on the investigation on the JRAS Digital Library's citation page of the self plagiarizing paper.

If the paper is under submission and, at the discretion of the Editor-in-Chief or Program Chair, the paper can either be automatically rejected without future review or a revision will be required that includes a citation to and discussion of the previous paper. In addition, a letter of warning will be sent by the Editor-in-Chief or the Program Chair to the authors with a copy of the JRAS Policy and Procedures on Plagiarism.

Sources:

Peraturan Menteri Pendidikan Nasional Nomor 17 Tahun 2010 tentang Pencegahan dan Penanggulangan Plagiat di Perguruan Tinggi
The Merriam-Webster Online Dictionary

Screening for Plagiarism

The manuscript that submitted to this journal will be screened for similarity check using Turnitin for the grammar check.