Plagiarism Policy

Authors must not:

• Reuse substantial portions of their previously published work without appropriate citation.
• Submit the same or substantially similar manuscripts to more than one journal simultaneously.
• Publish identical or overlapping research findings in multiple publications without proper disclosure.
• Engage in “salami publication,” whereby one dataset or study is unnecessarily divided into multiple manuscripts.

Any overlap with previously published materials must be clearly disclosed during submission.

 

Similarity Screening

To ensure that the submitted manuscripts are free from plagiarism, all submissions will be screened using Turnitin prior to publishing an article. The work must be original, not published elsewhere, and not awaiting publication in another publication or medium. It is suggested that authors use paraphrasing rather than direct quotations from other sources.

 

Similarity Thresholds

The manuscript delivered to Jurnal Akuntansi must possess a similarity score of no more than 30%. Excluded sources are reference lists, properly quoted materials, and standard methodological descriptions when appropriately cited. The Editorial Board reserves the right to assess each case individually. Similarity scores are used as indicators and do not automatically determine whether plagiarism has occurred.