Publication Ethics

Transekonomika: Akuntansi, Bisnis dan Keuangan is committed to maintaining high standards of integrity, transparency, accountability, fairness, confidentiality, editorial independence, accessibility, inclusivity, and academic quality throughout the scholarly publishing process.

This statement sets out the ethical principles and responsibilities of everyone involved in the publication process: authors, editors, reviewers, Editorial Board members, editorial staff, and the publisher.

The journal refers to internationally recognized principles of ethical and transparent scholarly publishing, including guidance from the Committee on Publication Ethics (COPE) and the Principles of Transparency and Best Practice in Scholarly Publishing, developed by COPE, the Directory of Open Access Journals (DOAJ), the Open Access Scholarly Publishing Association (OASPA), and the World Association of Medical Editors (WAME).

This statement applies to all content submitted to or published by Transekonomika, including regular articles, editorial notices, and post-publication updates.

Fundamental Principles

• Integrity: honesty, accuracy, responsibility, and accountability in research, peer review, editorial decisions, and publication.
• Fairness: manuscripts, authors, reviewers, and ethical concerns are assessed objectively, consistently, and impartially.
• Editorial independence: editorial decisions remain free from inappropriate commercial, institutional, personal, financial, political, or other external influence.
• Transparency: editorial policies, procedures, declarations, corrections, and significant publication information are communicated clearly.
• Confidentiality: submitted manuscripts, review materials, investigations, personal information, and other confidential information are protected.
• Accountability: authors, editors, reviewers, editorial staff, and the publisher take responsibility for their roles in protecting the integrity of scholarly communication.
• Accessibility, diversity, equity, and inclusivity: the journal provides a publishing environment without unnecessary or discriminatory barriers.

Editorial decisions are based mainly on the scholarly merit, relevance, methodological soundness, integrity, and contribution of the work. They must not be influenced by an author’s nationality, ethnicity, race, gender, sexual orientation, religious belief, political view, citizenship, institutional affiliation, financial circumstances, or other characteristics unrelated to the scholarly content.

Manuscripts that do not comply with this statement, the Author Guidelines, the submission requirements, the required declarations, the authorship requirements, or other journal policies may be returned for clarification or correction, rejected, or handled under the applicable policy.

Authors are required to read and follow this statement and the journal’s related policies. By submitting a manuscript, authors confirm that they have done so.

The similarity check is a screening and transparency tool. The score is assessed together with the source, nature, context, extent, and significance of the similarity, as described in Plagiarism Screening.

Duties of Editors

Publication decisions. Editors decide whether submitted manuscripts are suitable for publication. Decisions are based on academic merit, originality, relevance to the journal’s Focus and Scope, methodological soundness, clarity, scholarly contribution, peer review reports, ethical considerations, research integrity, and compliance with the journal’s policies. Editors may consult other editors, independent reviewers, Editorial Board members, or subject, statistical, research integrity, or ethics experts when needed. The review process is described in the Peer Review Process.

Editorial independence. Editorial decisions must be independent of inappropriate influence from the publisher, journal owner, sponsor, institution, commercial entity, author, or any other third party. Decisions to accept, reject, request revision, correct, issue an expression of concern, retract, remove, replace, or otherwise act on content must be based on academic quality, evidence, ethical considerations, review results, editorial assessment, and protection of the scholarly record.

Article publication fees, waiver requests, withdrawal-related charges, advertising, sponsorship, or any other financial or commercial matter must not influence editorial decisions. See the Journal Independence Statement and Author Fees.

Fair and non-discriminatory evaluation. Editors evaluate manuscripts on their intellectual and scholarly content, without discrimination based on nationality, ethnicity, race, gender, sexual orientation, religion, political views, citizenship, institutional affiliation, personal relationships, financial circumstances, payment status, fee waiver requests, or other considerations unrelated to scholarly merit. The journal periodically reviews its policies and practices to remove, where reasonably possible, unnecessary barriers to participation.

Confidentiality. Editors and editorial staff treat submitted manuscripts and related materials as confidential. Manuscripts, reviewer reports, author responses, raw data, figures, supplementary materials, investigation records, and confidential communications must not be disclosed outside the authorized editorial, peer review, research integrity, or journal-controlled process.

Use of generative AI in editorial work. Editors and editorial staff may use generative AI, AI-assisted technologies, or language-support tools for supportive, non-decisional purposes, as permitted by the journal’s AI Policy. AI must not replace human scholarly assessment, ethical judgment, research integrity assessment, evaluation of reviewer recommendations, conflict of interest assessment, post-publication assessment, or editorial decisions. The editor remains fully responsible for all assessments, communications, recommendations, and final decisions. Confidential materials must not be uploaded to public, unsecured, or unauthorized AI systems. Where local, offline, private, secure, or journal-controlled AI systems are used with confidential materials, safeguards for confidentiality, privacy, data protection, access control, and intellectual property must be maintained.

Conflicts of interest. Editors must disclose and manage any financial, personal, academic, institutional, competitive, collaborative, commercial, political, or other relationship that could reasonably be seen as affecting their impartiality. An editor must not handle a manuscript or ethical case where an unmanaged conflict exists. It must be reassigned to another qualified editor, and if the Editor-in-Chief has a conflict, to another appropriate editor or an independent Editorial Board member. See the Conflict of Interest policy.

Complaints and Appeals

The journal provides a mechanism for complaints and appeals concerning editorial procedures, editorial decisions, editors, reviewers, Editorial Board members, editorial staff, the publisher, peer review, publication ethics, conflicts of interest, research integrity, or other matters directly related to its publication activities.

• Complaints and appeals should normally be submitted in writing to the Editorial Office by email (transekonomika@gmail.com), or raised through the Post-publication Policy procedure for concerns about published articles. They should include enough information to identify and assess the issue fairly.
• Anonymous or confidential concerns may be considered if they contain specific, credible, and relevant information or evidence. The journal assesses a concern mainly by its substance and the available evidence, not only by the identity of the complainant.
• The journal may decline or discontinue complaints that are clearly abusive, malicious, knowingly false, repetitive without new evidence, threatening, unrelated to its publication activities, or too vague to assess.
• A person who is the subject of a complaint must not decide its outcome. Where a complaint concerns the Editor-in-Chief, the publisher, an editor, or a reviewer, it should be handled by another appropriate and sufficiently independent person or body.
• Appeals against editorial decisions should identify a material procedural error, a factual misunderstanding, an unmanaged conflict of interest, or another substantial issue that may reasonably have affected the decision. Disagreement with reviewer comments or editorial judgment alone is not enough.
• After an appeal has been assessed, the journal’s decision is normally final unless significant new evidence becomes available.
• Abusive, coercive, threatening, defamatory, harassing, or intimidating communication will not influence editorial decisions. The journal may limit or suspend communication where necessary to protect editors, reviewers, staff, or others, while continuing to consider legitimate ethical or scholarly concerns.

Duties of Reviewers

Contribution to editorial decisions. Peer review helps editors decide and helps authors improve the quality, clarity, validity, and contribution of their manuscripts. Reviewers are expected to give constructive, objective, respectful, timely, and evidence-based assessments.

Promptness and competence. A reviewer who lacks the right expertise, cannot review impartially, has a relevant conflict of interest, or cannot finish within a reasonable period should promptly inform the editor and decline.

Confidentiality. Manuscripts under review are confidential. They must not be shown to, shared with, uploaded to, or discussed with any unauthorized person. Reviewers must not use unpublished materials, ideas, data, methods, arguments, or findings obtained through peer review for their own research, publication, teaching, personal advantage, or the advantage of another party.

Use of generative AI in peer review. Reviewers must not use generative AI or AI-assisted technologies to review, evaluate, summarize, interpret, analyze, criticize, judge the validity of, or prepare reports for manuscripts submitted to the journal. The assessment must be done personally by the reviewer, based on their own expertise, academic judgment, and ethical responsibility. Manuscripts, figures, tables, data, supplementary files, review forms, author responses, and other confidential materials must not be uploaded to public, unsecured, or unauthorized AI systems. See the AI Policy.

Reviewer identity and delegation. Reviewers must not delegate a review to another person without the editor’s prior permission. If another qualified person contributes, that person must follow the journal’s confidentiality, conflict of interest, and ethics requirements, and the contribution should be disclosed to the editor where appropriate.

Objectivity. Reviews must focus on the scholarly content. Personal criticism of authors is inappropriate. Reviewers should express assessments clearly and support substantive criticisms with reasoning or evidence.

Sources and citation ethics. Reviewers should point out relevant scholarly work that has been overlooked, but must not request or recommend citations mainly to increase citations to themselves, colleagues, the journal, an institution, or another publication. They should inform the editor of substantial overlap, redundant publication, plagiarism, citation manipulation, or other ethical issues found during review.

Conflicts of interest. Reviewers must disclose potential conflicts arising from personal, academic, financial, institutional, competitive, collaborative, commercial, political, or other relationships, and should decline or stop the review where a conflict could compromise, or appear to compromise, impartial assessment. See the Conflict of Interest policy.

Duties of Authors

Reporting standards and accuracy. Authors must give an accurate and honest account of the work and provide enough information for readers and reviewers to understand, evaluate, and, where appropriate, reproduce the research. Data, methods, analyses, results, figures, tables, references, and other information must not be fabricated, falsified, manipulated, selectively misrepresented, or knowingly misleading.

Originality, plagiarism, and similarity. Submitted manuscripts must be original. Words, ideas, data, methods, instruments, figures, tables, or other material from another source must be properly cited, quoted, acknowledged, licensed, or used with permission where required. Plagiarism, inappropriate text recycling, citation manipulation, and misleading use of earlier published material are unacceptable. Similarity results are a screening tool and are not interpreted only by a numerical percentage. See Plagiarism Screening.

Multiple, redundant, and concurrent submission. Authors must not submit substantially the same manuscript to more than one journal at the same time. Redundant or overlapping publication must be disclosed and justified, and relevant earlier or related publications must be cited.

Sources and citation ethics. Authors must acknowledge sources that materially contributed to the research. They must not manipulate citations, add irrelevant citations to raise citation counts, intentionally omit relevant sources in a misleading way, take part in citation cartels, or engage in coercive citation.

Authorship and contributorship. Authorship must reflect substantive scholarly contribution and requires responsibility and accountability for the published work. All listed authors must meet the authorship requirements, approve the manuscript, and agree to their stated contributions. People who contributed but do not qualify as authors should be acknowledged. Requests to add, remove, or reorder authors, or other authorship changes, must follow the journal’s procedures. The journal does not adjudicate private authorship disputes that the authors and their institutions must resolve. See Authorship.

Use of generative AI and AI-assisted technologies. Authors may use these tools only as allowed by the AI Policy. Authors remain fully responsible for the accuracy, originality, integrity, ethical compliance, verification, and final content of the manuscript. AI must not replace the authors’ own scholarly contribution, reasoning, analysis, interpretation, discussion, or conclusions. Use must be disclosed in the Declaration of Generative AI and AI-assisted Technologies. AI systems cannot be listed as authors or co-authors.

Conflicts of interest and funding disclosure. Authors must disclose financial, personal, academic, institutional, political, commercial, professional, or other interests that could reasonably be seen as influencing the research or its publication, and must disclose funding, grants, sponsorship, and other material support as required. See the Conflict of Interest policy.

Data availability and reproducibility. Authors must keep accurate records of the data, materials, instruments, methods, procedures, and analyses behind their work. Where appropriate and ethically permissible, the journal may request raw data, supporting materials, analysis files, or other documents for assessment, verification, correction, or a research integrity investigation. Data sharing must follow applicable ethical, legal, privacy, confidentiality, security, institutional, and funder requirements. See Data Availability.

Research ethics and ethical oversight. Research involving human participants, vulnerable groups, communities, companies or institutions, personal or sensitive data, confidential organizational information, or other activities requiring ethical oversight must meet applicable ethical and legal standards. Where required, authors must obtain and disclose ethics approval, informed consent, institutional permission, research permits, consent for publication, or other documentation. Privacy, confidentiality, personal data, images, identities, and the rights and welfare of participants must be protected. See Research Ethics.

Fundamental errors in published works. When authors discover a significant error, inaccuracy, ethical issue, or other material concern in their published work, they must promptly inform the Editorial Office (transekonomika@gmail.com) and cooperate with the journal to decide the appropriate action to protect the scholarly record. See the Research Misconduct and Post-Publication Policy.

References