Publication Ethics
Publication Ethics
Sustainable Jurnal Akuntansi has been published since 2021, in both offline and online formats, with two issues released annually—in May and November.
The statement of scientific ethical code outlines the ethical standards for all parties involved in the scholarly journal publication process. It is essential to establish and agree upon these ethical standards for everyone participating in the publication process, including authors, journal editors, reviewers, the publisher, and the broader community. This journal adheres to the ethical standards set by COPE (Committee on Publication Ethics) (COPE website: https://publicationethics.org/).
Publisher
The publisher of Sustainable Jurnal Akuntansi (Universitas Muhammadiyah Surabaya) is responsible for publishing manuscripts that have undergone the processes of editing, peer review, and layout, in accordance with the standards of scholarly journals.
The publisher of Sustainable Jurnal Akuntansi is responsible for ensuring academic freedom and supporting editors and peer reviewers in the execution of their respective duties.
The publisher of Sustainable Jurnal Akuntansi is responsible for safeguarding privacy, protecting intellectual property and copyright, and upholding editorial freedom.
Editors
The editors of Sustainable Jurnal Akuntansi are responsible for determining which manuscripts are suitable for publication, based on editorial board meetings. These decisions are made in compliance with applicable legal requirements regarding defamation, copyright infringement, duplicate submission, data fabrication, data falsification, and plagiarism.
Throughout the review and acceptance process, the editorial team of Sustainable Jurnal Akuntansi upholds the principle of equal treatment; decisions regarding the publication of manuscripts are made without discrimination based on race, gender, religion, ethnicity, nationality, or the author’s political ideology.
The editorial team of Sustainable Jurnal Akuntansi will not disclose any information regarding submitted manuscripts to third parties, except with the explicit permission of the author(s). Unpublished manuscripts will not be used by the editors of Sustainable Jurnal Akuntansi for their own purposes and will be returned directly to the authors.
Reviewers
Reviewers for Sustainable Jurnal Akuntansi assist the editorial team in making editorial decisions regarding submitted manuscripts.
Reviewers for Sustainable Jurnal Akuntansi are responsible for the recommendations they provide for the manuscripts they review. Reviews must be conducted objectively and supported by clear arguments.
Reviewers for Sustainable Jurnal Akuntansi are responsible for identifying issues related to citations, references, duplication, data fabrication, data falsification, and plagiarism in the manuscripts they review.
Reviewers for Sustainable Jurnal Akuntansi must maintain the confidentiality of information and must not use information from the manuscripts they review for personal gain or interest.
Authors
Authors must present their ideas or research findings clearly and honestly, ensuring the work is free from duplication, data fabrication, data falsification, and plagiarism.
Authors are responsible for the claims and statements made in their manuscripts.
Authors must properly cite the opinions and work of others.
Authors must write their manuscripts ethically, honestly, and responsibly, in accordance with established standards for scientific writing.
Authors accept that their manuscripts will undergo a review process and layout editing, provided that the substance or core ideas of the article remain unchanged.







