Publication Ethics

PUBLICATION ETHICS AND MALPRACTICE STATEMENT

Journal of Business Innovation and Accounting Research (JBIAR)

The Journal of Business Innovation and Accounting Research (JBIAR) is committed to maintaining high standards of integrity, transparency, accountability, and ethical conduct throughout the scholarly publishing process.

This Publication Ethics and Malpractice Statement applies to authors, reviewers, editors, editorial board members, journal staff, and the publisher. It is informed by internationally recognized principles of scholarly publishing ethics, particularly the Committee on Publication Ethics (COPE) and other relevant standards of responsible scholarly communication.

JBIAR is committed to handling ethical concerns fairly, confidentially, consistently, and independently. Questions of research integrity are evaluated on their substance and evidence rather than solely on automated screening results or numerical similarity scores.

1. Editorial Independence and Publication Decisions

Editorial decisions are based on the scholarly merit, originality, methodological rigor, ethical compliance, clarity, relevance, and contribution of a manuscript to the aims and scope of JBIAR.

The Editor-in-Chief or designated handling editor is responsible for the final editorial decision after considering relevant peer-review reports and editorial assessments.

Reviewer recommendations are advisory. Editors are not required to make decisions solely according to the number of positive or negative recommendations.

Editorial decisions must not be influenced by:

authors' nationality or institutional affiliation;
race, ethnicity, gender, religion, political belief, or other personal characteristics;
commercial interests;
payment or non-payment of an Article Processing Charge;
advertising relationships;
sponsorship; or
personal relationships involving authors, editors, reviewers, or the publisher.

The publisher must not interfere with individual editorial decisions based on commercial considerations.

Where an editor has a relevant conflict of interest, the manuscript must be assigned to another qualified editor.

2. Fairness and Non-Discrimination

JBIAR evaluates manuscripts according to their academic content and relevance to the journal.

Editors and reviewers must conduct evaluations objectively and without unlawful or inappropriate discrimination based on personal characteristics, institutional origin, geographical location, nationality, professional status, or other factors unrelated to the scholarly quality of the work.

3. Confidentiality

Submitted manuscripts and all associated editorial communications are confidential documents.

Editors, editorial staff, and reviewers must not disclose information concerning a submitted manuscript except when disclosure is necessary for legitimate editorial assessment, research-integrity investigation, legal compliance, or another authorized purpose.

Reviewers must not:

distribute manuscripts;
share manuscript contents without authorization;
use unpublished findings for personal advantage;
appropriate ideas obtained through peer review; or
upload confidential manuscripts to unauthorized artificial-intelligence or third-party systems.

JBIAR uses a double-blind peer-review process, under which the identities of authors and reviewers are concealed from each other as far as reasonably possible.

4. Authorship and Contributorship

Authorship must accurately reflect substantial intellectual contributions to the research and manuscript.

An author should have made meaningful contributions to one or more aspects of the work, such as:

conceptualization;
research design;
methodology;
data collection;
data analysis or interpretation;
development of theoretical arguments;
drafting the manuscript; or
substantive critical revision.

All listed authors must:

have made an appropriate scholarly contribution;
approve the submitted manuscript;
approve the final version intended for publication; and
accept accountability for their own contributions and for addressing questions concerning the integrity of the work.

Individuals who contributed to the work but do not qualify for authorship should be appropriately acknowledged.

JBIAR does not permit:

honorary or guest authorship;
gift authorship;
ghost authorship;
purchased authorship;
unauthorized addition of authors;
inappropriate removal of authors; or
manipulation of authorship order for deceptive purposes.

For multi-author manuscripts, JBIAR encourages authors to provide an Author Contributions Statement describing the contributions of individual authors. Where appropriate, authors may use the CRediT contributor roles or another transparent contributorship framework.

Changes in Authorship

Requests to add, remove, or reorder authors after submission must be supported by a clear explanation and confirmation from all affected authors.

Changes requested after acceptance or publication will receive additional editorial scrutiny and may require a formal correction.

Authorship disputes that cannot be resolved through documentation supplied to the journal may be referred to the relevant authors' institutions. JBIAR does not normally adjudicate institutional authorship disputes.

Artificial Intelligence and Authorship

Generative AI tools, chatbots, large language models, or other AI systems cannot be listed as authors or co-authors because they cannot assume responsibility, approve publication, disclose conflicts of interest, or be held accountable for the integrity of scholarly work.

Human authors remain fully responsible for all submitted content.

5. Originality, Plagiarism, and Redundant Publication

Authors must submit original scholarly work.

Material derived from other sources must be appropriately quoted, paraphrased, acknowledged, and cited.

JBIAR does not tolerate:

plagiarism;
substantial unattributed copying;
duplicate publication;
redundant publication;
inappropriate text recycling;
salami publication intended to misleadingly fragment one study;
fabricated citations;
manipulated references; or
simultaneous submission of substantially the same manuscript to multiple journals.

JBIAR may use Turnitin or other similarity-detection and verification tools as part of editorial assessment.

A similarity percentage alone does not establish plagiarism and does not automatically determine acceptance or rejection. Editors evaluate the nature, location, source, extent, and academic context of any identified overlap.

Authors must disclose substantially related manuscripts that are published, submitted, accepted, or under consideration elsewhere when those works may affect editorial assessment.

6. Research Misconduct

JBIAR takes allegations of research and publication misconduct seriously, whether they arise before or after publication.

Potential misconduct includes, but is not limited to:

fabrication of data or results;
falsification of data;
plagiarism;
unauthorized manipulation of images, tables, or figures;
duplicate or redundant publication;
inappropriate authorship practices;
undisclosed conflicts of interest;
citation manipulation;
coercive citation;
peer-review manipulation;
fabricated reviewer identities;
falsified institutional affiliations;
falsified ethical approval;
data manipulation;
paper-mill activity;
fraudulent documentation; and
deliberate misrepresentation of research methods or findings.

The journal may examine allegations received from authors, reviewers, editors, readers, institutions, whistleblowers, or other parties.

Where appropriate, JBIAR may:

request clarification from the authors;
request raw data or original research records;
request ethical approval documentation;
request evidence relating to authorship;
consult independent experts;
contact relevant institutions or authorities;
suspend editorial consideration;
reject a manuscript;
issue a correction;
issue an Expression of Concern; or
retract a published article.

Allegations will be considered on the basis of available evidence rather than the identity or status of the person raising the concern.

Reasonable efforts will be made to protect legitimate whistleblowers from inappropriate disclosure or retaliation.

7. Conflicts of Interest and Competing Interests

All participants in the publication process must disclose relationships or circumstances that could reasonably be perceived as influencing their judgment.

Conflicts may be:

financial;
professional;
institutional;
academic;
personal;
competitive;
contractual; or
intellectual.

Authors

Authors must disclose relevant competing interests and all material sources of research funding.

Where no relevant competing interests exist, authors should state this explicitly.

Reviewers

Reviewers should decline a review when a relationship with an author, institution, company, funding organization, research project, or subject matter could materially compromise or appear to compromise their objectivity.

Editors

Editors must not handle manuscripts where they have a material conflict of interest.

Such manuscripts must be reassigned to another editor who can make an independent decision.

Publisher

Commercial relationships, publication fees, sponsorship arrangements, advertising, or other sources of revenue must not influence editorial decisions.

Conflicts identified after publication may result in a correction, additional disclosure, Expression of Concern, or other appropriate action.

8. Data Sharing, Availability, and Reproducibility

JBIAR supports transparency and reproducibility in research.

Authors should describe their methods and analyses with sufficient detail to allow readers to understand how conclusions were reached.

For empirical studies, authors are encouraged to include a Data Availability Statement indicating:

whether supporting data are publicly available;
where the data can be accessed;
repository name and persistent identifier, where applicable;
whether data are available from the corresponding author upon reasonable request; or
why the data cannot be shared.

Restrictions on data sharing may be legitimate when data contain:

personally identifiable information;
confidential organizational information;
legally protected material;
proprietary commercial information;
sensitive financial information;
contractual restrictions; or
information that could expose participants to harm.

Authors must not make false claims about data availability.

The journal may request anonymized raw data, questionnaires, coding materials, statistical outputs, protocols, interview guides, or other relevant research materials when necessary to verify the integrity of the study.

Authors are expected to retain underlying research records for a period appropriate to their discipline, institutional requirements, funder requirements, and applicable law.

Where relevant, researchers are encouraged to use recognized repositories and persistent identifiers.

9. Ethical Oversight

Authors are responsible for ensuring that their research complies with applicable ethical standards, institutional requirements, national regulations, and relevant professional standards.

Research Involving Human Participants

Research involving human participants, including surveys, experiments, interviews, behavioral studies, employee research, consumer studies, or studies involving identifiable personal information, must obtain ethical approval when required by the author's institution or applicable regulations.

Authors should provide:

the name of the ethics committee or institutional review body;
approval or reference number where available; and
an explanation where formal ethical approval was not required.

Informed Consent

Where applicable, participants must provide informed consent to participate.

Separate consent for publication must be obtained when identifiable personal information, photographs, recordings, case information, or other potentially identifying material is published.

Vulnerable Populations

Research involving vulnerable individuals or communities must include appropriate safeguards and justification.

Confidential Organizational and Commercial Data

Because JBIAR publishes research in business, management, finance, accounting, organizations, and related disciplines, authors must take particular care when using:

employee information;
internal corporate documents;
financial records;
confidential audit information;
commercially sensitive information;
customer data; or
proprietary organizational data.

Authors must have appropriate authority to use such data and must protect confidentiality where required.

Animal Research

Although animal research is not normally expected within JBIAR's scope, any manuscript involving animals must comply with applicable institutional and legal ethical requirements.

10. Reporting Standards and Research Transparency

Authors should report research methods, sampling, measurement, analysis, limitations, and interpretation accurately.

Claims should be proportionate to the study design and evidence.

Authors must avoid presenting:

correlations as causal effects without appropriate justification;
exploratory analyses as pre-specified confirmatory analyses;
unsupported generalizations;
selectively reported results intended to mislead readers; or
statistical results in a manner that obscures material limitations.

Where recognized reporting guidelines are relevant to a particular study design, authors are encouraged to follow them.

Funding sources and relevant roles of funders should be disclosed.

11. Duties of Peer Reviewers

Peer review supports editors in assessing the scholarly quality of manuscripts and assists authors in improving their work.

Reviewers are expected to:

evaluate manuscripts objectively;
provide constructive and evidence-based comments;
maintain confidentiality;
disclose conflicts of interest;
complete reviews within a reasonable agreed period;
decline assignments outside their competence;
identify important relevant literature where appropriate;
report suspected plagiarism, duplication, data concerns, or other ethical issues to the editor; and
avoid personal or discriminatory criticism.

Reviewers must not request citations primarily to increase citations to their own work, a particular journal, an institution, or another party without genuine scholarly justification.

The final editorial decision remains the responsibility of the Editor-in-Chief or designated handling editor.

12. Complaints and Appeals

JBIAR recognizes the right of authors, reviewers, readers, and other stakeholders to raise legitimate complaints or appeal editorial decisions.

Complaints may concern:

editorial procedures;
peer-review conduct;
conflicts of interest;
publication ethics;
editorial behavior;
journal staff;
members of the Editorial Board;
the publisher; or
published content.

Complaints should be submitted through the journal's official Contact Us / Editorial Office channel and should include sufficient information and evidence to allow an appropriate assessment.

Complaints will be handled confidentially and, where practicable, by a person who was not directly involved in the matter being challenged.

Appeals Against Editorial Decisions

An author may appeal an editorial decision when the author believes that:

a significant factual or procedural error occurred;
material evidence was overlooked;
a reviewer or editor had an undisclosed conflict of interest; or
the editorial process was materially inconsistent with journal policy.

An appeal must provide a clear scholarly or procedural justification. Mere disagreement with reviewer opinions does not by itself constitute grounds for an appeal.

The journal may obtain an independent editorial assessment when appropriate.

Where the complaint concerns the Editor-in-Chief, the matter should be handled by another senior editor or an appropriate representative of the publisher who was not involved in the original decision.

The outcome of a properly reviewed appeal will normally be considered final within the journal's internal process.

13. Corrections, Retractions, and Expressions of Concern

JBIAR is committed to maintaining the integrity of the scholarly record.

Published articles will not be altered silently when a substantive correction is required.

Depending on the nature and seriousness of an issue, the journal may publish:

Correction

A correction may be issued when an error affects part of the article but does not invalidate the principal findings or integrity of the work.

Corrections must clearly identify:

the original article;
the material being corrected;
the reason for the correction; and
the date of correction.

Metadata should be updated where appropriate.

Retraction

An article may be retracted when there is reliable evidence that its findings or publication record are seriously compromised by circumstances such as:

fabrication;
falsification;
serious plagiarism;
major methodological or analytical unreliability;
unethical research;
unauthorized publication;
serious authorship manipulation;
fraudulent peer review; or
substantial redundant publication.

A retraction notice should clearly identify the retracted article and explain the reason for retraction to the extent possible.

The original scholarly record should normally remain identifiable and linked to the retraction notice rather than disappearing without explanation.

Expression of Concern

An Expression of Concern may be published when serious questions have been raised but the available evidence is inconclusive or an investigation is ongoing.

14. Post-Publication Discussion

JBIAR welcomes legitimate scholarly discussion concerning published work.

Readers may notify the editorial office of substantive errors, methodological concerns, ethical issues, or matters requiring clarification.

Where appropriate, the journal may:

invite authors to respond;
seek independent expert assessment;
publish a correction;
publish a response or clarification;
publish an Expression of Concern; or
retract an article.

Criticism will be evaluated on its scholarly substance rather than the identity or institutional status of the person raising it.

15. Intellectual Property, Copyright, and Licensing

JBIAR respects intellectual property rights.

Authors must ensure that submitted manuscripts do not unlawfully reproduce copyrighted text, figures, photographs, datasets, instruments, tables, or other protected material.

Permission must be obtained when legally required.

Authors retain copyright in their published work under the journal's stated copyright policy.

JBIAR publishes open-access content under the Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License (CC BY-NC-SA 4.0) unless another license is explicitly identified for a particular item.

Under this license, material may be shared and adapted for non-commercial purposes provided appropriate attribution is given and adaptations are distributed under the same license.

Authors remain responsible for ensuring that third-party materials contained in an article are compatible with the applicable publication license.

16. Publisher, Journal Management, and Ownership Transparency

The Journal of Business Innovation and Accounting Research (JBIAR) is published by:

PT. Batari Edu Calya
Indonesia

The journal publicly identifies its publisher, editorial structure, editorial policies, contact information, and publication procedures on its website.

Editorial authority over individual manuscripts remains with the journal's editors and must be exercised independently of commercial or organizational interests of the publisher.

Any material change in publisher, ownership, journal title, ISSN, editorial leadership, or other significant journal identity information should be transparently reflected on the journal website and communicated to relevant indexing, registration, and metadata services where appropriate.

17. Revenue Sources and Publication Charges

JBIAR operates as an open-access journal and does not require readers to pay subscription fees to access published articles.

Applicable author charges, including any Article Processing Charge (APC), must be stated transparently on the journal's official Article Processing Charge page.

Authors must be informed of applicable charges before publication.

Publication charges must not influence:

peer-review outcomes;
reviewer selection;
editorial recommendations;
acceptance decisions; or
rejection decisions.

Where journal operations receive financial or in-kind support from the publisher, sponsors, institutions, projects, or other organizations, such relationships must not interfere with editorial independence.

Material sponsorship arrangements that could reasonably be perceived as relevant to editorial independence should be disclosed.

Editors and reviewers must not have access to payment considerations when those considerations are irrelevant to the scholarly assessment of a manuscript.

18. Advertising Policy

Advertising, if accepted by JBIAR or its publisher, must be clearly distinguishable from editorial and scholarly content.

Advertising decisions must be independent of:

manuscript acceptance;
editorial decisions;
reviewer selection; and
published conclusions.

Advertisers, sponsors, or commercial partners have no right to influence editorial content or individual publication decisions.

JBIAR will not knowingly publish advertising that is misleading, unlawful, deceptive, or presented in a way that could reasonably be mistaken for peer-reviewed scholarly content.

Editorial content must not be designed to serve an advertiser's commercial interests.

19. Direct Marketing and Calls for Papers

Direct marketing activities carried out on behalf of JBIAR, including email invitations, calls for papers, and other promotional communications, must be:

accurate;
professional;
appropriately targeted;
non-deceptive;
consistent with the journal's genuine aims and scope; and
respectful of recipients.

Marketing communications must not:

guarantee manuscript acceptance;
imply guaranteed indexing;
make misleading claims about journal metrics or databases;
misrepresent editorial board membership;
promise publication without genuine peer review;
misrepresent review timelines; or
create false urgency intended to pressure authors into submitting or paying fees.

Recipients should be provided with an appropriate means of declining future marketing communications where applicable.

20. Archiving and Digital Preservation

JBIAR maintains publicly accessible online archives of its published volumes, issues, and articles through its journal platform.

The journal is committed to preserving published scholarly content and metadata to support long-term availability of the scholarly record.

21. Funding Disclosure

Authors must identify material financial support for the research and, where relevant, describe the role of the funder in:

study design;
data collection;
analysis;
interpretation;
manuscript preparation; or
the decision to publish.

Where no external funding was received, authors may state that the research received no specific external funding.

Funding relationships must not be concealed when they could reasonably be relevant to interpretation of the work.

22. Generative AI and AI-Assisted Technologies

JBIAR requires transparency and human accountability in the use of generative AI and AI-assisted technologies.

AI tools must not be listed as authors or co-authors.

Authors remain responsible for:

accuracy;
originality;
appropriate attribution;
protection of confidential information;
avoidance of fabricated references;
verification of AI-generated statements;
compliance with intellectual property requirements; and
all conclusions contained in the manuscript.

When generative AI or AI-assisted technology has been materially used in manuscript preparation, authors must disclose its use in a statement titled:

“Declaration of Generative AI and AI-Assisted Technologies in the Writing Process.”

The declaration should identify:

the AI tool or system used;
the purpose for which it was used; and
the extent of human review and oversight.

Routine tools used only for basic spelling, grammar, or punctuation correction do not normally require declaration.

Where AI forms part of the research methodology itself, authors must describe its use transparently in the Methods section, including where relevant:

tool or model name;
version;
developer;
relevant settings or procedures; and
the role of human oversight.

Generative AI must not be used to fabricate, falsify, or deceptively manipulate research data, references, evidence, images, or results.

The use of generative AI to create or materially alter research images is generally prohibited unless the AI process itself forms a legitimate and transparently reported component of the research methodology.

Editors and reviewers must protect manuscript confidentiality and must not upload unpublished manuscripts or confidential peer-review materials into AI systems where doing so would expose confidential content or grant inappropriate rights over the manuscript.

23. Responsibility for Published Content

Authors are responsible for the accuracy, integrity, originality, and legality of their published work.

Publication in JBIAR does not imply that the editors, editorial board, or publisher endorse every interpretation, opinion, recommendation, or conclusion expressed by authors.

Where credible concerns arise after publication, JBIAR retains responsibility for examining them and protecting the integrity of the scholarly record.

24. Policy Review

JBIAR may periodically revise its publication ethics policies to reflect developments in:

publication ethics;
research integrity;
artificial intelligence;
data governance;
open science;
intellectual property;
peer-review practice; and
recognized international scholarly publishing standards.

Material policy changes should be published transparently on the journal website.

Commitment to Research Integrity

The Journal of Business Innovation and Accounting Research (JBIAR) is committed to ensuring that scholarly publishing remains fair, transparent, independent, reproducible, and accountable.

Authors, reviewers, editors, readers, and institutions are encouraged to contact the journal when they become aware of credible concerns relating to the integrity of submitted or published work.

JBIAR will seek to address such concerns objectively and in a manner proportionate to the available evidence, while protecting the integrity of both the scholarly record and the individuals involved.