Publication Ethics of Transekonomika : Akuntansi, Bisnis, dan Keuangan
This statement clarifies ethical behaviour of all parties involved in the act of publishing an article in our journals, including the authors, the editors, the peer-reviewers and the Transpublika publisher. This statement is based on COPE’s Best Practice Guidelines for Journal Editors.

Ethical Transekonomika : Akuntansi, Bisnis, dan Keuangan or Journal Publication
The publication of an article in a peer-reviewed Transekonomika : Akuntansi, Bisnis, dan Keuangan 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 authors, the journal editors, the peer reviewers, the publisher and the society.
Transpublika  as publisher of this Journal takes its duties of guardianship over all stages of publishing extremely 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. In addition, the Transpublika and Editorial Board will assist in communications with other journals and/or publishers where this is useful and necessary. Hence, every parts on this process should follow this ethical guidances.

For Authors

1. Reporting Standards: Authors of original research reports must present an accurate account of the work performed as well as an objective discussion of its significance. The underlying data must be represented accurately in the paper. A paper should contain sufficient details and references to allow others to replicate the work. Fraudulent or intentionally inaccurate statements are unethical and unacceptable behavior.
2. Data Access and Retention: Authors are required to provide raw data with respect to the paper for editorial review, and should be prepared to provide public access to such data (consistent with the ALPSP-STM Statement on Data and Databases), if possible, and should in any event . be prepared to retain such data for a reasonable time after publication.
3. Originality and Plagiarism: The authors must ensure that they have written an entirely original work, and if the author has used the work and/or words of others that have been appropriately cited or quoted.
4. Multiple, Redundant, or Concurrent Publications: An author should not, in general, publish manuscripts describing essentially the same research in more than one journal or major publication. Submitting the same manuscript to more than one journal at the same time constitutes unethical publishing behavior and is unacceptable.
5. Source Acknowledgment: Proper acknowledgment of the work of others should always be given. Authors should cite publications that have been influential in determining the nature of the work reported.
6. Authors of Papers: Essays should be limited to those who have made a significant contribution to the conception, design, conduct, or interpretation of the reported research. Everyone who has made a significant contribution must be listed as a co-author. Where there are others who have participated in certain substantive aspects of the research project, they must be recognized or listed as contributors. Appropriate authors 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 this paper and have approved its submission for publication.
7. Disclosure and Conflicts of Interest: All authors must disclose in their manuscript any financial or other substantive conflicts of interest that may be construed to influence the results or interpretation of their manuscript. All sources of financial support for the project must be disclosed.
8. Fundamental errors in published work: When an author discovers significant errors or inaccuracies in his published work, it is the obligation of the author to immediately notify the journal editor or publisher and cooperate with the editor to retract or correct the paper.
9. Human or Animal Hazards and Subjects: If the work involves chemicals, procedures or equipment that have unusual hazards inherent in their use, authors must clearly identify these in the manuscript.

For Editor

1. Fair game: Editors evaluate manuscripts at all times for their intellectual content without regard to the author's race, gender, sexual orientation, religious beliefs, ethnic origin, nationality, or political philosophy.
2. Confidentiality: Editors and editorial staff must not disclose any information about submitted manuscripts to anyone other than the authors, reviewers, potential reviewers, other editorial advisors and the appropriate publishers, as appropriate.
3. Disclosure and Conflicts of Interest: Unpublished material disclosed in submitted manuscripts may not be used in the editor's own research without the written consent of the author.
4. Publication Decision: The journal editor is responsible for deciding which articles submitted to the journal should be published. The validation of the work in question and its importance to researchers and readers should always encourage such decisions. Editors may be guided by the discretion of the journal's editorial board and limited by current legal requirements relating to defamation, copyright infringement and plagiarism. Editors may consult other editors or reviewers in making this decision.
5. Manuscript Review: Editors must ensure that each manuscript is initially evaluated by the editor for originality. Editors must regulate and use peer review fairly and wisely. Editors must describe their peer review process in information to authors and also indicate which sections of the journal are peer reviewed. Editors should use appropriate peer reviewers for papers under consideration for publication by selecting people with sufficient expertise and avoiding those with conflicts of interest.

For Reviewers

1. Contributions to Editorial Decisions: Peer reviews assist editors in making editorial decisions and through editorial communication with authors can also assist authors in improving papers.
2. Speed: Any selected referee who feels unqualified to review the research reported in the manuscript or knows that his expedited review is impossible should notify the editor and excuse himself from the review process
3. Standard of Objectivity: Reviews should be conducted objectively. Personal criticism of the author is not appropriate. Referees must express their views clearly with supporting arguments.
4. Confidentiality: Manuscripts received for review must be treated as confidential. They may not be shown or discussed with others except as permitted by the editor.
5. Disclosure and Conflicts of Interest: Information or privileged ideas obtained through peer review must be kept confidential and not used for personal gain. Reviewers should not consider manuscripts in which they have a conflict of interest resulting from a competitive, collaborative, or other relationship or relationship with any of the authors, companies, or institutions linked to the paper.
6. Source Acknowledgment: The reviewer must identify relevant published work that has not been cited by the author. Any statement that an observation, derivation, or argument has been previously reported must be accompanied by a relevant citation. Reviewers should also call the editor's attention if there are substantial similarities or overlaps between the manuscript under consideration and other published papers of which they have personal knowledge.

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.