EQUITY is a peer-reviewed journal published twice a year. This statement briefly explains the ethical conduct of all parties involved in the act of off/online publishing an article in the journal, including the authors, the editors, the peer-reviewers, and the publisher (Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta). This statement is issued based on COPE’s Best Practices Guidelines for Journal Editors.
Ethical Guideline for Journal Publication
The publication of an article in a peer-reviewed EQUITY is an essential building block in the development of a coherent and respected network of knowledge. It is a direct reflection of the quality of the work of the authors and the institutions that support them. Peer-reviewed articles support and embody the scientific method. It is therefore important to agree upon standards of expected ethical behavior for all parties involved in the act of publishing: the author, the journal editor, the peer reviewer, the publisher, and the society.
Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta as the publisher of the EQUITY takes its duties of guardianship over all stages of publishing seriously and we recognize our ethical and other responsibilities. We are committed to ensuring that advertising, reprint, or other commercial revenue has no impact or influence on editorial decisions.
The editors of the EQUITY are responsible for deciding which of the articles submitted to the journal should be published. The validation of the work in question and its importance to researchers and readers must always drive such decisions. The editors 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 editors may confer with other editors or reviewers in making this decision.
An editor at any time evaluates manuscripts for their intellectual content without regard to race, gender, sexual orientations, religious belief, ethnic origin, citizenship, or political philosophy of the authors.
The editor and any editorial staff must not disclose any information about a submitted manuscript to anyone other than the corresponding author, reviewers, potential reviewers, other editorial advisers, and the publisher, as appropriate.
Disclosure and Conflicts of Interest
Unpublished materials disclosed in a submitted manuscript must not be used in an editor's own research without the express written consent of the author.
Duties of Reviewers
Contribution to Editorial Decisions
EQUITY uses a double-blind review process. Peer review assists the editor in making editorial decisions. The editor communicates with the author in improving the standard quality of the paper.
Any select referee who feels unqualified to do review the research reported in a manuscript should notify the editor and excuse himself from the review process. The editor immediately sends the manuscript to another referee.
Any manuscripts received for review must be treated as confidential documents. They must not be shown to or discussed with others except as authorized by the editor.
Standards of Objectivity
Reviews should be conducted objectively. Personal criticism of the author is inappropriate. Referees should express their views clearly with supporting arguments.
Acknowledgment of Sources
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 paper of which they have personal knowledge.
Disclosure and Conflict of Interest
Privileged information or ideas obtained through peer review must be kept confidential and not used for personal advantage. Reviewers should not consider 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 papers.
Duties of Authors
Authors 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 paper. 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.
Originality and Plagiarism
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.
Multiple, Redundant, or Concurrent Publication
An author should not, in general, publish manuscripts describing essentially the same research in more than one journal or primary publication. Submitting the same manuscript to more than one journal concurrently constitutes unethical publishing behavior and is therefore unacceptable.
Acknowledgment of Sources
Proper acknowledgment of the work of others is obligatory. Authors should cite publications that have been influential in determining the nature of current work.
Authorship of the Paper
Authorship should be limited to those who have made a significant contribution to the manuscript. All those who have made very 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 acknowledged or listed as contributors. The corresponding author should ensure that all appropriate co-authors and no inappropriate co-authors are included on the paper and that all co-authors have seen and approved the final version of the paper and have agreed to its submission for publication.
Disclosure and Conflicts of Interest
All authors should disclose in their manuscripts any financial or other substantive conflicts of interest that might be construed to influence the results or interpretation of their manuscript. All sources of financial support for the project should be disclosed.
Fundamental Errors in Published Works
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 editor or publisher and cooperate with the editor to retract or correct the paper.
Allegations of Research Misconduct
Research misconduct means fabrication, falsification, citation manipulation, or plagiarism in producing, performing, reviewing research, writing an article by authors, or reporting research results. When authors are found to have been involved with research misconduct or other serious irregularities involving articles that have been published in scientific journals, Editors have a responsibility to ensure the accuracy and integrity of the scientific record.
In cases of suspected misconduct, the Editors and Editorial Board will use the best practices of COPE to assist them to resolve the complaint and address the misconduct fairly. This will include an investigation of the allegation by the Editors. A submitted manuscript that is found to contain such misconduct will be rejected. In cases where a published paper contains such misconduct, a retraction can be published and linked to the original article.
The first step involves determining the validity of the allegation and assessing whether the allegation is consistent with the definition of research misconduct. This initial step also involves determining whether the individuals alleging misconduct have relevant conflicts of interest.
Suppose scientific misconduct or the presence of other substantial research irregularities is a possibility. In that case, the allegations are shared with the corresponding author, who requested to provide a detailed response on behalf of all of the co-authors. After the response is received and evaluated, additional review and involvement of experts (such as statistical reviewers) may be obtained. For cases in which it is unlikely that misconduct has occurred, clarifications, additional analyses, or both, published as letters to the editor, and often including a correction notice and correction to the published article are sufficient.
Institutions are expected to conduct an appropriate and thorough investigation of allegations of scientific misconduct. Ultimately, authors, journals, and institutions have an essential obligation to ensure the accuracy of the scientific record. By responding appropriately to concerns about scientific misconduct and taking necessary actions based on evaluating these concerns, such as corrections, retractions with replacement, and retractions, the EQUITY will continue to fulfill its responsibilities ensuring the validity and integrity of the scientific record.
The papers published in EQUITY are considered retracting in the publication if:
1. They have clear evidence that the findings are unreliable, either as a result of misconduct (e.g., data fabrication) or honest error (e.g., miscalculation or experimental error.
2. The findings have previously been published elsewhere without proper cross-referencing, permission, or justification (i.e., cases of redundant publication.
3. It constitutes plagiarism.
4. It reports unethical research
The retraction mechanism follows the Retraction Guidelines of the Committee on Publication Ethics (COPE), which can be accessed at https://publicationethics.org/files/retraction%20guidelines.pdf.