PUBLICATION ETHICS

Publication Ethics

Publication Ethics of BALANCE: Journal of Islamic Accounting

This statement clarifies the ethical conduct expected of all parties involved in the publication of a manuscript in BALANCE, a journal managed by the Sharia Accounting Study Program at UIN Sayyid Ali Rahmatullah Tulungagung, including authors, editors, and reviewers. This statement of the code of ethics for scientific publication applies to all parties involved in the scientific journal publication process, including: the Management, Editors, Peer Reviewers, and Authors. This Code of Ethics for Scientific Publication is based on LIPI Head Regulation No. 5 of 2014 on the Code of Ethics for Scientific Publication, which essentially upholds three ethical values in publication, namely:

1. Neutrality, meaning freedom from conflicts of interest in the management of publications;
2. Fairness, namely granting authorship rights to those who are rightfully entitled to them; and
3. Honesty, namely freedom from Duplication, Fabrication, Falsification, and Plagiarism (DF2P) in publications.

These guidelines for the code of ethics in scientific publication have been translated and adopted based on publication ethics policies that include:

ETHICAL STANDARDS FOR THE EDITOR-IN-CHIEF:

1. Determine the journal’s name, academic scope, frequency of publication, and accreditation, if necessary.
2. Determine the editorial board membership.
3. Define the relationships between the publisher, editors, peer reviewers, and other parties.
4. Respect confidentiality regarding contributing researchers, authors, editors, and peer reviewers.
5. Enforce norms and regulations regarding intellectual property rights, particularly copyright.
6. Reviewing journal policies and communicating them to authors, editors, peer reviewers, and readers.
7. Developing a code of conduct for editors and peer reviewers.
8. Publishing the journal on a regular basis.
9. Ensuring the availability of funding for the journal’s continued publication.
10. Build networks for collaboration and marketing.
11. Improve the quality of the journal.
12. Handle licensing and other legal matters.
13. The Editor-in-Chief’s decision regarding submitted articles is final.

ETHICAL STANDARDS FOR EDITORS:

1. Publication Decisions. The Editor of Balance: Journal of Islamic Accounting (BALANCE) is responsible for publishing and deciding which articles to publish from among those received. These decisions are based on the validity of the articles and their contribution to researchers and readers. In carrying out their duties, the Editor is guided by the policies of the editorial board and is subject to applicable legal provisions regarding defamation, copyright infringement, and plagiarism. The Editor may consult with reviewers or other editors in making these decisions.
2. Objective Evaluation. The Editor evaluates a manuscript based on its intellectual content without discrimination based on religion, ethnicity, tribe, gender, nationality, or other factors.
3. The Editor and editorial staff must not disclose any information about submitted manuscripts to anyone other than the authors, reviewers, prospective reviewers, and the editorial board.
4. Conflict of Interest. Manuscripts submitted to *Balance: Journal of Islamic Accounting* (BALANCE) that have not yet been published may not be used for an editor’s personal research without the author’s written permission. Information or ideas obtained through blind review must be kept confidential and may not be used for personal gain. Editors must decline to review a manuscript if they have a conflict of interest arising from a competitive, collaborative, or other relationship with the author, a company, or an institution associated with the manuscript.
5. Cooperation in Investigations. Editors must take responsive action in the event of an ethics-related complaint regarding a submitted manuscript or a published article. Editors may contact the authors and provide feedback on the complaint. Editors may also communicate further with the relevant institution or research organization. Once the complaint has been resolved, measures such as publishing a correction, retraction, statement of concern, or other notes should be considered.
6. Uploading/Publishing Papers That Have Been Accepted.

ETHICAL STANDARDS FOR REVIEWERS:

1. Contribution to Editorial Decisions. Blind peer review by reviewers assists editors in making decisions and can help authors improve their manuscripts through editorial communication between reviewers and authors. Peer review is an essential component of formal scholarly communication and the scientific approach.
2. If an assigned reviewer feels unqualified to review a manuscript or realizes that it will be impossible to complete the review in a timely manner, the reviewer must immediately notify the editor.
3. Every manuscript received for review must be treated as a confidential document. The manuscript must not be shown to or discussed with others unless authorized by the editor.
4. Reviews must be conducted objectively. Personal criticism of the author is inappropriate. Reviewers must clearly state their views, supported by relevant arguments.
5. Completeness and Authenticity of References. Reviewers must identify published works that have not been cited by the author. Any statement regarding previously published observations or arguments must be accompanied by relevant citations. Reviewers must notify the editor of any substantial similarities or overlap between the manuscript under review and other published works, to the best of the reviewer’s knowledge.
6. Conflict of Interest. Unpublished material from the article must not be used in the reviewer’s personal research without the author’s written permission. Information or ideas obtained through peer review must be kept confidential and not used for personal gain. Reviewers must decline to review a manuscript if they have a conflict of interest arising from a competitive, collaborative, or other relationship with the authors, companies, or institutions associated with the work.

ETHICAL STANDARDS FOR AUTHORS:

1. Writing Standards. Authors must present accurate papers/articles based on the research conducted and provide an objective discussion of the significance of the research. Research data must be accurately presented in the article. An article must be sufficiently detailed and include adequate references to allow others to replicate the work. Fraud or the submission of inaccurate papers constitutes unethical and unacceptable behavior.
2. Access to Research Data. Authors may be asked to provide raw data for manuscripts under review and must be able to provide public access to such data whenever possible, as well as retain the data for a reasonable period following publication.
3. Originality and Plagiarism. Plagiarism in all forms is unethical in the publication of scientific works and is unacceptable. Authors must ensure that all work presented is original, and if they have used the work and/or words of others, they must cite the sources accurately. There are various forms of plagiarism, such as passing off another person’s work as one’s own, copying or rewriting substantial portions of another person’s work without citing the source, and claiming research results conducted by others as one’s own. Self-plagiarism is one form of plagiarism. Self-plagiarism involves citing results or sentences from one’s own previously published work without citing the source.
4. Submission Guidelines. Authors must not publish the same manuscript in more than one journal. Submitting the same manuscript to more than one journal constitutes unethical behavior in scientific publishing and is unacceptable.
5. Citation of References. Proper acknowledgment of others’ work must always be provided. Authors must cite publications that were influential in the preparation of their work. Information obtained privately—such as through conversations, correspondence, or discussions with third parties—must not be used or reported without written permission from the source of that information.
6. An author is a person who has made a significant contribution to the conception, design, or interpretation of the work presented in the article. All individuals who have made significant contributions must be listed as co-authors. The corresponding author must ensure that all co-authors are listed in the manuscript, that all co-authors have read and approved the final version of the work, and that they have agreed to submit the manuscript for publication.
7. Errors in Published Articles. When an author discovers a significant error or inaccuracy in their published work, the author is responsible for immediately notifying the journal editor and cooperating with the editor to retract or correct the work. If the editor receives information from a third party that a published work contains a significant error, the author is responsible for immediately retracting or correcting the work or providing evidence to the editor regarding the accuracy of the original work.

ETHICAL STANDARDS FOR WEBSITE ADMINISTRATORS:

A Website Administrator is the person responsible for managing the journal’s website. Specifically, the scope of duties of the Website Administrator is as follows:

1. Setting up the journal’s website;
2. Configuring system options and managing user accounts;
3. Registering editors, reviewers, and authors;
4. Managing journal features;
5. Viewing statistical reports; and
6. Uploading/publishing papers that have been accepted.