Journal of Accounting, Business, and Sustainability (JABS) is committed to maintaining high standards of publication ethics and academic integrity. This Publication Ethics Statement outlines the ethical responsibilities of all parties involved in the publication process, including authors, editors, reviewers, and the publisher. The policy is adapted from the publication ethics principles presented by Jurnal Wawasan Manajemen (JWM) and tailored to the context of JABS.

1. Ethical Standards for Publication

The publication of an article in JABS is an important contribution to the development of scientific knowledge in accounting, business, sustainability, and related disciplines. Therefore, all parties involved in the publication process are expected to uphold academic integrity, transparency, objectivity, confidentiality, and responsibility. The editorial team is committed to ensuring that editorial decisions are based on the academic quality, originality, relevance, and contribution of the manuscript rather than on commercial, personal, institutional, political, religious, gender, ethnic, or other non-academic considerations.

JABS is committed to ensuring that editorial decisions are independent and are not influenced by advertising, commercial interests, or other financial considerations.

2. Publication Decisions

The Editor-in-Chief and editorial team are responsible for making decisions regarding the publication of manuscripts submitted to JABS. Editorial decisions are based on the manuscript's academic quality, originality, relevance to the journal's scope, methodological rigor, theoretical and practical contribution, and the recommendations of peer reviewers.

Editors may consult with members of the editorial board and reviewers when making publication decisions. Editorial decisions must also consider applicable legal and ethical requirements, including those related to plagiarism, copyright infringement, defamation, and other forms of academic misconduct.

3. Fairness and Non-Discrimination

Editors evaluate submitted manuscripts objectively based on their intellectual and academic content. Editorial decisions must not be influenced by the author's race, gender, sexual orientation, religious beliefs, ethnic origin, nationality, institutional affiliation, political philosophy, or other personal characteristics.

All manuscripts must receive fair and impartial consideration based on their academic merit and relevance to the journal.

4. Confidentiality

Editors and editorial staff must maintain the confidentiality of all information relating to submitted manuscripts. Manuscript information may only be disclosed to the corresponding author, authors, assigned reviewers, editorial board members, publisher, or other parties who are directly involved in the editorial and publication process.

Editors and editorial staff must not disclose information about a submitted manuscript to unauthorized individuals or use information obtained through the editorial process for personal or professional advantage.

5. Disclosure and Conflict of Interest for Editors

Editors must disclose any potential conflict of interest that could affect their judgment regarding a submitted manuscript. Editors must not use unpublished information, data, ideas, or arguments obtained through the review or editorial process for their own research without the written permission of the authors.

When an editor has a conflict of interest with an author, institution, organization, or research project associated with a manuscript, the manuscript should be handled by another qualified editor whenever appropriate.

6. Responsibilities of Reviewers

Peer review is an essential component of the JABS publication process. Reviewers assist editors in making informed editorial decisions and provide constructive feedback that can help authors improve the quality, clarity, rigor, and contribution of their manuscripts.

Reviewers are expected to evaluate manuscripts objectively, professionally, and confidentially.

6.1 Contribution to Editorial Decisions

Reviewers should provide an objective assessment of the manuscript and communicate their recommendations and comments clearly. Their evaluation should help the editor determine whether the manuscript is suitable for publication and help authors improve the manuscript where revisions are required.

6.2 Reviewer Availability

A reviewer who does not have sufficient expertise, cannot complete the review within the specified period, or is otherwise unable to provide an objective review should promptly inform the editor and decline the review invitation.

6.3 Confidentiality

Manuscripts received for review must be treated as confidential documents. Reviewers must not disclose, distribute, reproduce, or discuss the manuscript or its contents with other individuals unless explicitly authorized by the editor.

6.4 Objectivity

Reviews must be conducted objectively and professionally. Reviewers should avoid personal criticism of the authors and should provide clear, constructive, and evidence-based comments. Criticism should focus on the manuscript's academic content, methodology, theoretical foundation, analysis, interpretation, and contribution.

6.5 Acknowledgment of Sources

Reviewers should identify relevant published work that has not been appropriately cited by the authors. If reviewers identify substantial similarities or overlap between the submitted manuscript and another published or known manuscript, they should notify the editor.

Reviewers should also ensure that claims, observations, arguments, or derivations previously reported in the literature are appropriately recognized through relevant citations.

6.6 Disclosure and Conflict of Interest

Reviewers must maintain the confidentiality of information and ideas obtained through peer review and must not use such information for personal or professional benefit.

Reviewers should decline to review manuscripts when they have a conflict of interest arising from competitive, collaborative, institutional, personal, or other relationships with the authors, organizations, or institutions associated with the manuscript.

7. Responsibilities of Authors

Authors are responsible for ensuring that their manuscripts meet appropriate standards of research integrity, originality, transparency, and academic honesty.

7.1 Accuracy and Research Reporting

Authors must present an accurate account of the research conducted and provide sufficient methodological details and appropriate references to allow readers to understand and, where possible, reproduce the research.

Fabrication, falsification, manipulation, or intentional misrepresentation of research findings constitutes unethical behavior and is unacceptable.

7.2 Data Access and Retention

Authors should retain appropriate research data and supporting materials for a reasonable period after publication. Where appropriate and legally or ethically permissible, authors should be prepared to provide relevant raw data to the editor if requested for the purpose of verifying the research findings.

Data must be handled in accordance with applicable ethical, legal, confidentiality, and privacy requirements.

7.3 Originality and Plagiarism

Authors must ensure that their manuscripts are original works. All ideas, statements, data, findings, words, or materials derived from other sources must be appropriately acknowledged and cited.

Plagiarism, including presenting another person's work, ideas, or words as one's own, is considered unethical and unacceptable. Authors are responsible for ensuring that their manuscripts comply with accepted standards of academic integrity.

7.4 Duplicate and Simultaneous Publication

Authors must not submit the same manuscript simultaneously to more than one journal. A manuscript submitted to JABS must not be under consideration for publication elsewhere.

Authors should also avoid duplicate publication or substantially overlapping publications based on the same research unless the relationship between the publications is transparently disclosed and ethically justified. Simultaneous submission of the same manuscript to multiple journals is considered unethical publishing behavior.

7.5 Authorship and Contributions

Authorship should be limited to individuals who have made significant contributions to the conception, design, execution, analysis, interpretation, or substantial development of the research and manuscript.

All individuals who have made substantial contributions should be appropriately recognized as authors, while individuals who have contributed to specific aspects of the research but do not meet authorship criteria should be acknowledged appropriately.

All listed co-authors must have made an appropriate contribution, reviewed and approved the final version of the manuscript, and agreed to its submission for publication.

7.6 Research Involving Humans, Animals, or Hazardous Materials

Authors must disclose relevant ethical considerations when their research involves human participants, animals, hazardous materials, chemicals, procedures, or equipment with unusual risks.

Where applicable, authors should ensure that appropriate ethical approval, informed consent, confidentiality, anonymity, data protection, and safety procedures have been followed and adequately described in the manuscript.

7.7 Disclosure of Conflicts of Interest

All authors must disclose any substantive financial, professional, personal, institutional, or other interests that could reasonably be perceived as influencing the research or interpretation of the findings.

Authors must also disclose all relevant sources of financial or institutional support for the research.

7.8 Correction of Errors in Published Articles

If an author discovers a significant error, inaccuracy, or omission in a published article, the author has a responsibility to promptly notify the editorial office.

The author should cooperate with the editor and publisher to determine whether the article requires correction, clarification, retraction, or another appropriate editorial action.

8. Responsibilities of the Editorial Team

The editorial team is responsible for maintaining the integrity and quality of the publication process. Editors should ensure that manuscripts are handled fairly, confidentially, and objectively and that editorial decisions are based on academic considerations.

The editorial team should also take appropriate action when suspected cases of plagiarism, fabrication, falsification, duplicate publication, authorship disputes, conflicts of interest, or other forms of publication misconduct are identified.

9. Responsibilities of the Publisher

The publisher supports the editorial team in maintaining ethical publication practices and academic integrity. The publisher and editorial team are committed to ensuring that commercial activities, advertising, or other financial interests do not improperly influence editorial decisions.

Where necessary, the publisher and editorial team may communicate with other journals, publishers, institutions, or relevant organizations to address publication ethics issues and protect the integrity of the scholarly record.

10. Handling Allegations of Publication Misconduct

JABS takes allegations of publication misconduct seriously. When a concern regarding plagiarism, fabrication, falsification, duplicate publication, authorship, conflict of interest, or other ethical violations is reported, the editorial team will assess the allegation and take appropriate action.

Depending on the nature and severity of the case, possible actions may include requesting clarification from the authors, requesting supporting documentation or data, requiring corrections, rejecting the manuscript, issuing a correction or retraction, or communicating with the relevant institution or publisher.

All investigations should be conducted fairly, confidentially, and based on available evidence.