Plagiarism Policy

PLAGIARISM POLICY

Akuntansi dan Manajemen has a zero-tolerance policy for plagiarism. Authors are responsible for ensuring that their works are original and properly acknowledge the sources of content that are not entirely their own. The journal employs plagiarism detection tools, such as Turnitin, to check articles for plagiarism, including reproducing content without appropriate attribution and permission. The inclusion of plagiarized content is regarded as misconduct on the part of the authors, and the journal takes such matters seriously following COPE (Committee on Publication Ethics) guidelines.

Similarity Threshold

All submissions are screened for similarity using plagiarism detection software. The journal considers a similarity score above 20% as unacceptable, except where the overlap is confined to the methodology section or standard templates. However, as emphasized by COPE guidelines, the nature of the duplicated material is as important as the incidence – there is no arbitrary threshold that should be used to signify plagiarism. Verbatim copying of more than 10% of another author's work without proper attribution is not permitted.

Exceptions: Text Recycling and Standard Methods

High levels of similarity may be expected and are not considered plagiarism in the following circumstances:

  • Similar methods sections: Due to standardized research methods, a high percentage of overlap may occur. This is acceptable as long as it does not involve verbatim copying without citation.
  • Template-based text: If authors use standard templates (e.g., for background or methods) and acknowledge the use of such templates, text similarity is expected.
  • Protocol to review updates: When a review is updated from a protocol, high overlap in certain sections is expected and acceptable.
Plagiarism Levels and Actions

The journal categorizes plagiarism into three levels, each with specific actions following COPE flowcharts:

Minor Plagiarism

Involves a short section of another article without significant data or ideas from the original paper. Action: Authors receive a warning and are requested to revise the text and properly cite the original article. An educational approach is prioritized.

Intermediate Plagiarism

Occurs when a significant portion of a paper is plagiarized without proper citation to the source. Action: The submitted article is rejected, and the authors are prohibited from submitting further articles for one year.

Severe Plagiarism

Involves a significant portion of a paper being plagiarized, including the reproduction of original results or ideas from another publication. Action: The paper is rejected, and authors are prohibited from submitting further articles for five years. In consultation with the Editor-in-Chief, authors may be reported to their academic institutions.

Post-Publication Handling

If plagiarism or duplication is detected after publication, the journal follows COPE guidelines and takes appropriate action:

  • Erratum/Corrigendum: For minor errors that do not affect the validity of the research.
  • Correction: For significant errors that affect understanding but do not invalidate the entire work.
  • Retraction: In cases of severe plagiarism, fraudulent data, or major errors that invalidate the conclusions. Retraction notices will be linked to the original article and explain the reason for retraction following COPE guidelines.
Reporting and Investigation

Any suspected ethical violations should be reported to the Editor-in-Chief at bppstei@gmail.com. All concerns will be investigated promptly and fairly following COPE's flowcharts and guidelines. The journal guarantees confidentiality for whistleblowers and ensures that those reporting concerns in good faith will not be subject to retaliation. The Editor-in-Chief has final authority in decision-making, consulting with the editorial board and, when needed, external experts.