Publication Ethics and Malpractice Statement

Social: Jurnal Ilmiah Mahasiswa Manajemen dan Akuntansi is a peer-reviewed scientific journal published online and dedicated to scholarly works in the fields of management, accounting, economics, and business, particularly research conducted by students and collaborative academic works.

This statement defines the ethical standards expected from all parties involved in the publication process, including authors, editors, Editorial Board members, peer reviewers, and the publisher.

The journal is committed to maintaining the integrity and quality of scholarly publication and follows the principles and best practices recommended by the Committee on Publication Ethics (COPE).

Publishing Ethics Guidelines

The publication of scholarly articles in Social: Jurnal Ilmiah Mahasiswa Manajemen dan Akuntansi is intended to support the development of academic competence, research integrity, scientific writing, and responsible scholarly communication, particularly among students and early-career researchers.

The journal is committed to ensuring that every manuscript is evaluated on the basis of originality, relevance, methodological quality, academic contribution, and compliance with publication ethics.

The publisher and editorial team must ensure that commercial, institutional, personal, or other external interests do not influence editorial decisions.

Publication Decisions

The Editors are responsible for determining which submitted manuscripts are suitable for publication.

Editorial decisions should be based on the academic quality, originality, validity, relevance, methodological soundness, and contribution of the manuscript to the fields covered by the journal.

Editors may consult members of the Editorial Board and peer reviewers before reaching a final decision.

All decisions must comply with applicable legal and ethical standards relating to plagiarism, copyright infringement, defamation, research misconduct, and other relevant matters.

Fair Play

Editors must evaluate submitted manuscripts objectively and solely according to their scholarly content and quality.

Decisions must not be influenced by the race, gender, sexual orientation, religious belief, ethnicity, nationality, citizenship, institutional affiliation, socioeconomic background, or political philosophy of the authors.

Confidentiality

Editors, editorial staff, and peer reviewers must protect the confidentiality of submitted manuscripts.

Information about a manuscript may only be communicated to the authors, reviewers, potential reviewers, editorial advisers, and publisher when necessary for the editorial process.

Submitted manuscripts must not be circulated, disclosed, or discussed with unauthorized individuals.

Disclosure and Conflicts of Interest

Unpublished materials contained in submitted manuscripts must not be used by editors, reviewers, or editorial staff for personal, academic, or commercial purposes without written permission from the authors.

Editors and reviewers must disclose potential conflicts of interest and withdraw from handling manuscripts where impartiality may reasonably be questioned.

Contribution to Editorial Decisions

Peer reviewers assist the Editors in evaluating the academic quality, validity, and relevance of manuscripts.

Reviewer comments should also assist authors in improving the clarity, methodology, analysis, presentation, and academic contribution of their work.

Promptness

Reviewers who are unable to review a manuscript competently or within the expected period should immediately notify the Editor and decline the review request.

Timely review is essential to ensure an efficient, fair, and responsible editorial process.

Confidentiality of Review

Manuscripts received for peer review must be treated as confidential documents.

Reviewers must not share, reproduce, distribute, or discuss the manuscript with others unless specifically authorized by the Editor.

Standards of Objectivity

Peer reviews should be conducted objectively, professionally, and constructively.

Reviewers should avoid personal criticism and focus on the scientific quality, methodology, argumentation, presentation, and contribution of the manuscript.

Critiques should be clearly explained and supported by appropriate academic reasoning.

Acknowledgment of Sources

Reviewers should identify relevant published research that has not been appropriately acknowledged or cited by the authors.

Reviewers should notify the Editor if they become aware of substantial similarity or overlap between the manuscript under review and another published or submitted manuscript.

Authors must appropriately acknowledge previous studies, ideas, theories, and data that have influenced their research.

Conflicts of Interest for Reviewers and Authors

Reviewers must not review manuscripts where they have conflicts of interest resulting from personal, professional, institutional, competitive, collaborative, or financial relationships with the authors or organizations involved.

Authors must disclose all potential conflicts of interest that could influence the research process, interpretation of results, or publication.

Funding sources and other forms of research support should be clearly stated in the manuscript where applicable.

Reporting Standards

Authors must provide an accurate, transparent, and objective account of the research conducted.

The manuscript should clearly describe the research problem, methods, findings, and interpretation. Data must be presented honestly and must not be fabricated, falsified, manipulated, or selectively reported in a misleading manner.

Sufficient methodological detail should be provided to allow readers to understand the research process.

Originality and Plagiarism

Authors are responsible for ensuring that their manuscripts constitute original scholarly work.

The work, ideas, statements, data, and words of others must be properly acknowledged through appropriate citation.

Plagiarism, self-plagiarism, inappropriate paraphrasing, and other forms of unattributed use of intellectual work are considered serious ethical violations.

Multiple, Redundant, or Concurrent Publication

Authors must not submit the same or substantially similar manuscript simultaneously to more than one journal.

Publishing substantially the same research in multiple primary publications without appropriate justification and disclosure constitutes unethical publication practice.

Authorship

Authorship should only be granted to individuals who have made significant scholarly contributions to the research and manuscript.

All individuals who meet authorship criteria should be included as co-authors, while individuals whose contributions do not meet authorship criteria should be acknowledged appropriately.

The corresponding author is responsible for ensuring that all listed authors have reviewed, approved, and agreed to the submission of the final manuscript.

Student authorship must reflect genuine intellectual and research contributions. Supervisory or institutional positions alone do not justify authorship.

Fundamental Errors in Published Works

If an author discovers a significant error or inaccuracy in a published article, the author must immediately inform the Editor or publisher.

Authors are expected to cooperate with the journal in issuing corrections, retractions, or other appropriate amendments to preserve the accuracy and integrity of the scholarly record.