Publication Ethics and Malpractice Statement

Stigma: Jurnal Akuntansi dan Manajemen is a peer-reviewed scientific journal published online twice a year, in May and November, by Universitas Walisongo Gempol Pasuruan. This statement sets out 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 high standards of publication ethics and follows the principles and best practices recommended by the Committee on Publication Ethics (COPE).

Publishing Ethics Guidelines

The publication of scholarly articles in Stigma: Jurnal Akuntansi dan Manajemen contributes to the development of reliable and respected academic knowledge in accounting, management, economics, and business. The integrity of scholarly publishing depends on the ethical conduct of all parties involved in the publication process.

Universitas Walisongo Gempol Pasuruan, as the publisher of Stigma, is committed to ensuring that editorial decisions are based solely on academic merit, relevance, originality, and scientific quality. Commercial interests, advertisements, sponsorships, or other forms of revenue must not influence editorial decisions.

The publisher and editorial team are also committed to cooperating with authors, reviewers, other journals, publishers, and relevant institutions when necessary to address ethical concerns and maintain the integrity of the scholarly record.

Publication Decisions

The Editors are responsible for deciding which submitted manuscripts should be accepted for publication. Editorial decisions must be based on the validity, originality, academic quality, relevance, and significance of the manuscript for the journal's readership.

Editors may consult members of the Editorial Board or peer reviewers in making publication decisions. Decisions must also comply with applicable legal requirements concerning copyright infringement, plagiarism, defamation, and other relevant issues.

Fair Play

Editors evaluate manuscripts solely on the basis of their academic merit, originality, relevance to the journal's scope, methodological quality, and contribution to knowledge.

Editorial decisions must not be influenced by the author's race, gender, sexual orientation, religious belief, ethnic origin, nationality, institutional affiliation, citizenship, or political philosophy.

Confidentiality

Editors, editorial staff, and reviewers must maintain the confidentiality of all submitted manuscripts.

Information concerning a submitted manuscript may only be disclosed to the corresponding author, reviewers, potential reviewers, editorial advisers, and the publisher where appropriate.

Manuscripts received for review must be treated as confidential documents and must not be shared, discussed, distributed, or used for purposes unrelated to the review process without authorization from the Editor.

Disclosure and Conflicts of Interest

Unpublished materials disclosed in submitted manuscripts must not be used by editors, reviewers, or editorial staff for their own research or personal benefit without the explicit written permission of the authors.

Editors and reviewers must disclose any potential conflict of interest that could affect their impartiality. Where such a conflict exists, the individual concerned should withdraw from the editorial or review process.

Contribution to Editorial Decisions

Peer review assists Editors in making informed editorial decisions and helps authors improve the quality of their manuscripts.

Reviewers should provide constructive, scholarly, and relevant comments that support the development of the manuscript.

Promptness

Any invited reviewer who feels unqualified to review a manuscript or is unable to complete the review within the required period should inform the Editor promptly and decline the review invitation.

Reviewers are expected to complete their assessments within a reasonable timeframe to support an efficient editorial process.

Confidentiality of Review

All manuscripts received for review must be treated as confidential documents.

Reviewers must not disclose the manuscript or discuss its contents with any individual other than those authorized by the Editor.

Standards of Objectivity

Reviews must be conducted objectively and professionally.

Personal criticism of authors is inappropriate. Reviewers should express their views clearly and support their assessments with academic reasoning and relevant evidence.

Acknowledgment of Sources

Reviewers should identify relevant published works that have not been adequately cited by the authors.

Any statement, argument, observation, or finding that has previously been reported should be accompanied by an appropriate citation.

Reviewers should also inform the Editor of any substantial similarity or overlap between the manuscript under review and other published or submitted works of which they are aware.

Authors must appropriately acknowledge the work of others and cite publications that have significantly influenced their research.

Conflicts of Interest for Reviewers and Authors

Reviewers must not evaluate manuscripts in which they have conflicts of interest arising from competitive, collaborative, institutional, financial, personal, or other relationships with any of the authors or organizations associated with the manuscript.

Authors must disclose any financial or other substantive conflicts of interest that could influence, or reasonably be perceived to influence, the interpretation of their research findings.

All sources of financial support for the research should be clearly acknowledged.

Reporting Standards

Authors must present an accurate account of the research performed and provide an objective discussion of its significance.

Underlying data must be represented honestly and accurately. Manuscripts should contain sufficient detail and references to enable other researchers to understand and, where appropriate, replicate the study.

Fraudulent, fabricated, falsified, manipulated, or knowingly inaccurate statements constitute unethical behavior and are unacceptable.

Originality and Plagiarism

Authors must ensure that submitted manuscripts are entirely original.

Where the work, ideas, data, figures, or words of others are used, appropriate acknowledgment and citation must be provided.

Plagiarism in any form, including direct copying, inappropriate paraphrasing, self-plagiarism, and unattributed use of another person's intellectual contribution, is unacceptable.

Multiple, Redundant, or Concurrent Publication

Authors should not submit or publish manuscripts describing substantially the same research in more than one journal or primary publication.

Submitting the same manuscript simultaneously to more than one journal constitutes unethical publishing behavior and is unacceptable.

Authorship

Authorship should be limited to individuals who have made significant contributions to the conception, design, execution, analysis, interpretation, or preparation of the reported study.

All individuals who have made substantial contributions should be listed as co-authors. Individuals who contributed in more limited ways should be appropriately acknowledged.

The corresponding author must ensure that all appropriate co-authors are included, that no inappropriate authors are listed, and that all authors have reviewed and approved the final version of the manuscript and agreed to its submission.

Fundamental Errors in Published Works

When authors discover significant errors or inaccuracies in their published work, they are required to notify the journal Editor or publisher promptly.

Authors must cooperate with the journal in correcting, retracting, or otherwise updating the published article when necessary to maintain the integrity of the scholarly record.