Jurnal Akuntansi dan Manajemen is committed to upholding the highest standards of publication ethics. All parties involved in the publication process (authors, reviewers, editors, and the publisher) must adhere to the following ethical guidelines. The journal follows the principles of the Committee on Publication Ethics (COPE). 

1. Originality and Plagiarism: Submitted manuscripts must be original work and not plagiarized. The journal uses plagiarism detection software (e.g., Turnitin) and considers text similarity above 15% as unacceptable. Any use of others' work must be properly cited.
2. Accuracy: Authors must ensure the accuracy of their data and results. Fraudulent or misleading statements are unacceptable.
3. Multiple Submissions: Manuscripts should not be submitted to more than one journal at the same time.
4. Authorship: All listed authors must have made significant contributions to the research and meet the ICMJE authorship criteria. Any changes to authorship must be approved by all parties.
5. Disclosure: Authors must disclose any conflicts of interest that could influence the research or its interpretation, including financial support and funding sources.
6. Data Availability: Authors should be prepared to make their raw data available for editorial review if requested.
7. Ethical Approval: For research involving human subjects or animals, authors must include a statement that ethical approval was obtained from the relevant committee.

1. Confidentiality: Reviewers must treat manuscripts as confidential documents and not share or use the information for personal gain.
2. Objectivity: Reviews should be conducted objectively, without personal bias or criticism of the author. Reviews must be based on scientific merit, not on the authors' race, gender, religion, or nationality.
3. Timeliness: Reviewers should complete their reviews promptly and notify the editor if they cannot meet the deadline.
4. Conflict of Interest: Reviewers must decline to review a manuscript if they have a conflict of interest with the authors or the research.
5. Acknowledgment of Sources: Reviewers should identify relevant published work that has not been cited by the authors.

1. Fairness: Editors must evaluate manuscripts based on their intellectual content without regard to the authors' race, gender, religion, or nationality.
2. Confidentiality: Editors must ensure the confidentiality of submitted manuscripts and not disclose any information to unauthorized individuals.
3. Decision-Making: Editorial decisions should be based on the manuscript's quality, relevance, and validity, as well as the reviewers' recommendations. The Editor-in-Chief has final authority over all editorial decisions.
4. Transparency: Editors must address any ethical concerns raised about a manuscript and take appropriate action, including retraction if necessary, following COPE guidelines.
5. Handling Complaints: Editors will investigate all complaints and appeals promptly and fairly. Authors may appeal editorial decisions by providing a detailed justification to the Editor-in-Chief.

1. The publisher is responsible for ensuring that the journal follows ethical publishing practices and supports the editorial team in addressing ethical issues.
2. The publisher ensures the long-term digital preservation of journal content through archiving services.

The journal follows COPE guidelines for handling corrections and retractions:

• Errata and Corrigenda: Minor errors that do not affect the validity of the research will be corrected through publication of an erratum or corrigendum.
• Retractions: Articles will be retracted if there is clear evidence of misconduct, plagiarism, fraudulent data, or major errors that invalidate the conclusions. Retraction notices will be linked to the original article.
• Expressions of Concern: Editors may issue expressions of concern while investigating potential misconduct.

Authors who wish to appeal an editorial decision should submit a written appeal to the Editor-in-Chief at bppstei@gmail.com within 30 days of receiving the decision. The appeal must provide detailed reasons for reconsideration. The Editor-in-Chief will review the case and may consult with editorial board members. The decision of the Editor-in-Chief is final. All complaints are handled confidentially and in accordance with COPE guidelines.

Any suspected ethical violations, such as plagiarism, data fabrication/falsification, citation manipulation, or duplicate submission, 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.