Retraction, Withdrawal, Correction, Removal, and Replacement (RWCRR) Policy

Transekonomika: Akuntansi, Bisnis dan Keuangan acknowledges that authors have worked diligently in preparing their manuscripts and have followed the journal's peer-review procedures. Nevertheless, circumstances may arise in which a published article requires correction, clarification, retraction, withdrawal, removal, or replacement because of errors, ethical concerns, legal requirements, or other circumstances affecting the integrity of the scholarly record.

The journal applies these procedures carefully and transparently to protect the integrity, accuracy, and completeness of the scholarly record and to maintain confidence in its electronic archives. All editorial actions concerning published articles follow publication ethics principles and, where applicable, relevant guidance from the Committee on Publication Ethics (COPE), the Principles of Transparency and Best Practice in Scholarly Publishing, and Crossref/Crossmark guidance.

Policy Statement

Editorial actions on published articles are undertaken according to strict and transparent criteria in order to preserve confidence in the integrity and reliability of the journal's electronic archives. The journal is committed to maintaining the quality, accuracy, completeness, and accessibility of the scholarly record for researchers, readers, librarians, indexing services, and other users of its publications.

Editorial actions will be proportionate to the nature, severity, available evidence, and potential effect of the issue on the reliability or integrity of the work. Financial or commercial considerations, including payment status, must not determine whether action is needed to protect the scholarly record.

Relationship to Other Journal Policies

This policy should be read together with the following policies of the journal:

• Research Misconduct and Post-Publication Policy, which sets out how allegations of misconduct, significant errors, and post-publication concerns are assessed and investigated.
• Publication Ethics, which sets out the general ethical principles for authors, editors, reviewers, the Editorial Board, editorial staff, and the publisher.
• Author Fees, which describes administrative provisions and charges related to author-initiated withdrawal and post-publication changes.

The Research Misconduct and Post-Publication Policy governs how a concern is investigated. This RWCRR Policy summarizes the editorial actions that may result and the form those actions take. Where the two policies appear to differ, the Research Misconduct and Post-Publication Policy prevails until the Editor resolves the difference.

Article Correction

The journal considers issuing a correction when a published article remains substantially reliable but contains an error or omission that should be corrected to maintain the accuracy and integrity of the scholarly record.

A correction may be considered, for example, when:

• a limited portion of an otherwise reliable publication contains incorrect, incomplete, or misleading information, particularly where the problem resulted from an honest error; or
• there are inaccuracies in author or contributor information, including the omission of an eligible author or the inclusion of an individual who does not meet the journal's authorship criteria.

The following types of notice may be issued for peer-reviewed content. None of them applies where the error invalidates the main findings or conclusions; such cases are handled as retractions.

• Correction: issued when a published article contains a substantive error or omission that must be corrected for the accuracy of the record, and responsibility for the error is mixed, unclear, or not clearly an erratum or corrigendum.
• Erratum: issued when a substantive error was introduced mainly during the journal's editorial, copyediting, typesetting, metadata, production, or publication process.
• Corrigendum: issued when a substantive error or omission came mainly from the authors or the originally submitted manuscript.
• Expression of Concern: issued when there are substantial concerns about the integrity, reliability, or ethical status of a published article, but an investigation is ongoing, the evidence is inconclusive, or a final decision cannot yet be made.

The decision on whether a notice is warranted, and which type, is made by the Editor or editors, where necessary in consultation with reviewers, Editorial Board members, or other independent experts. The handling editor may contact the author or authors to request clarification or supporting information. The final determination rests with the editorial team.

Each notice clearly identifies the original article, explains the issue or correction, and is linked to the original article. Notices are published as separate records with their own DOI, and the original article normally remains accessible with its original DOI and publication history.

Minor changes that do not materially affect meaning, interpretation, scholarly credit, reliability, conclusions, or important bibliographic metadata (for example minor typographical errors, punctuation or formatting corrections, minor display problems, and repair of broken hyperlinks) may be made without a formal correction.

Article Withdrawal

Withdrawal applies mainly to manuscripts that have not yet been publicly published by the journal. Authors are generally not permitted to withdraw a manuscript after it has entered the editorial or peer-review process without a legitimate reason, because doing so may waste the time and resources of editors, reviewers, and the publisher. Authors are therefore expected to review the journal's submission requirements and checklist carefully before submitting a manuscript through the OJS system.

If an author wishes to withdraw a submitted manuscript, the corresponding author must submit a written withdrawal request to the Editorial Office. The request must state a clear reason and, where applicable, confirm that all co-authors agree to the withdrawal. The journal may ask for clarification, confirmation, or approval from all authors before processing the request, particularly where the manuscript is in peer review, revision, acceptance, or production, or where the request may affect other authors' rights or responsibilities.

The editorial team evaluates each request and decides whether the manuscript may be withdrawn from the editorial process. Administrative provisions for author-initiated withdrawal are described on the Author Fees page.

Once an article has been publicly published (as an Article in Press, or the Version of Record), concerns are normally handled through correction, erratum, corrigendum, expression of concern, retraction, removal, or replacement, and not through withdrawal. Withdrawal of a submitted manuscript is distinct from retraction of a published article.

Article Retraction

The journal is firmly committed to maintaining the integrity of the scholarly record. An article may be retracted when it is found to be seriously unreliable or should no longer be regarded as part of the reliable scholarly literature, including when substantial problems make the findings or conclusions unreliable or when serious publication or research ethics concerns affect the validity or integrity of the work.

Grounds for retraction may include:

• a significant scholarly or research error that makes the findings or conclusions unreliable, whether it results from research misconduct such as data fabrication or falsification, or from an honest but substantial error such as a serious miscalculation or analytical error;
• redundant or duplicate publication, where findings have been published elsewhere without appropriate cross-referencing, permission, or justification;
• serious ethical or publication misconduct, including plagiarism, unauthorized use of another person's ideas, processes, results, or words without proper attribution, serious data or image manipulation, misuse of confidential review materials, or inappropriate authorship;
• use of material or data without appropriate authorization, where this materially affects the integrity or legality of the publication;
• a serious copyright, privacy, legal, or other rights violation;
• research conducted in violation of applicable ethical requirements;
• publication on the basis of a compromised, manipulated, or fraudulent peer-review process; or
• a major undisclosed conflict of interest or competing interest that, in the judgment of the editorial team, materially affected the interpretation of the work or the editorial or peer-review process.

The journal refers to COPE retraction guidance and applies the following process:

1. Any concern that may require retraction is brought to the attention of the Editor-in-Chief or the appropriate editor, for example through the Editorial Office.
2. The editor assesses the concern, reviews the available evidence, and, where appropriate, considers the response of the author or authors. A person with a relevant conflict of interest must not decide the outcome.
3. Where necessary, the editorial team may consult independent experts, Editorial Board members, the publisher, the authors' institution, a research ethics committee, a funder, or other relevant parties.
4. The editorial team determines the appropriate action based on the available evidence, the seriousness of the issue, and the applicable publication-ethics principles.
5. The final decision is communicated to the author or authors and, where appropriate, to other relevant parties or institutions.
6. A retraction notice is published online and linked clearly to the affected article. The notice identifies the article, states that it has been retracted, explains the reason or reasons well enough to inform readers while distinguishing established findings from unresolved allegations, and identifies the party issuing the retraction.

A retracted article normally remains part of the journal's scholarly archive, clearly marked as RETRACTED, and the retraction notice remains permanently linked to it so that readers, researchers, librarians, and indexing services can understand its status. The article is removed only in exceptional circumstances (see Article Removal below). 

Retraction is intended primarily to correct the scholarly record and protect readers and the integrity of published research. It is not intended solely as a punishment for authors.

Article Removal

Article removal is an exceptional measure and is not a routine alternative to correction or retraction. Removal may be considered only where continued public availability of the full text creates a serious legal, privacy, confidentiality, copyright, health, safety, security, or similar risk, for example where an article is clearly defamatory, violates the legal rights of others, is subject to a valid court order or other binding legal requirement, or presents a significant and demonstrable risk of serious harm.

Where removal is necessary, the journal preserves the bibliographic metadata, DOI, title, authors, and article landing page where possible, and replaces the full text with a notice explaining, as far as legally and ethically possible, why the content is no longer available. Removal is distinct from retraction, and the scholarly record should remain identifiable and traceable even when access to the full content is restricted.

Article Replacement

Article replacement may be considered in exceptional circumstances, where the problem in a published article is too extensive to be handled through a correction, erratum, or corrigendum, and a corrected and republished version is necessary to keep an accurate scholarly record.

Replacement must not be used merely to improve the writing, update ordinary information, add new results, accommodate an author's preference, or silently rewrite a published article. The editorial team decides whether replacement, retraction, correction, or another action is most appropriate, and may obtain independent expert assessment where substantial scientific, methodological, statistical, ethical, or technical changes are involved.

The original article is never simply deleted or overwritten. It remains traceable and is clearly linked to the replacement record, and may be marked REPLACED or RETRACTED AND REPLACED as appropriate. The notice explains the reason for the action and links to the corrected version, and the corrected article clearly indicates its relationship to the original. The publication history is documented transparently.

Fees and Administrative Charges

Administrative or production charges linked to author-requested withdrawal, corrections, corrigenda, replacement, or other post-publication services are governed by the journal's Author Fees policy. Actions required because of an error made by the journal or the publisher, or necessary for ethical, legal, scientific, research integrity, or scholarly record reasons, may be processed without charge according to the applicable fee policy and editorial assessment. Payment status must never influence editorial decisions or prevent the journal from taking action needed to correct or protect the scholarly record.

Scholarly Record and Metadata

Once an article is published, it becomes part of the scholarly record and must not be silently deleted, overwritten, or replaced. Significant post-publication changes are documented openly, linked to the original article, and, where appropriate, published as separate records with their own DOI. Relevant updates are registered with Crossref in line with applicable metadata requirements.

Reporting a Concern

Concerns about a published article may be reported to the Editorial Office at transekonomika@gmail.com. Reports should, where possible, identify the article, describe the issue clearly, and provide supporting evidence. Allegations of misconduct are handled under the Research Misconduct and Post-Publication Policy.

Policy Review

The journal periodically reviews this policy to keep it consistent with publication ethics standards, scholarly publishing best practice, Crossref requirements, applicable laws and regulations, and the journal's operational needs, and may revise it in response to guidance from COPE, Crossref, the Directory of Open Access Journals (DOAJ), or other scholarly publishing organizations. Where a case is not specifically covered, the Editor may use professional editorial judgment guided by fairness, transparency, proportionality, confidentiality, editorial independence, and protection of the scholarly record. Until a revised version is formally adopted, the current approved version remains in force.