Publication Ethics

BALANCE: Journal of Islamic Accounting

This statement outlines the ethical standards governing all parties involved in the publication process of manuscripts submitted to BALANCE: Journal of Islamic Accounting, which is managed by the Islamic Accounting Study Programme, UIN Sayyid Ali Rahmatullah Tulungagung. These parties include authors, editors, and reviewers.

This publication ethics statement serves as a code of conduct for all stakeholders involved in the scholarly publishing process, including journal managers, editors, reviewers, and authors. The policy is formulated with reference to the Regulation of the Head of the Indonesian Institute of Sciences (LIPI) No. 5 of 2014 on the Code of Ethics for Scientific Publications, which upholds three fundamental ethical principles in scholarly publishing:

• Neutrality, namely freedom from conflicts of interest in publication management;

• Fairness, namely the proper recognition of authorship for those who have made legitimate contributions; and

• Integrity, namely freedom from Duplication, Fabrication, Falsification, and Plagiarism (DF2P).

These ethical principles are interpreted and adopted into publication ethics guidelines covering the following areas:

Ethical Standards for the Editor-in-Chief

The Editor-in-Chief is responsible for:

• Determining the journal title, scope, publication frequency, and accreditation, where applicable;

• Appointing members of the editorial board;

• Defining relationships between the publisher, editors, reviewers, and other relevant parties;

• Respecting confidentiality for contributors, authors, editors, and reviewers;

• Enforcing norms and regulations relating to intellectual property rights, particularly copyright;

• Reviewing and disseminating journal policies to authors, editors, reviewers, and readers;

• Establishing codes of conduct for editors and reviewers;

• Ensuring the regular and timely publication of the journal;

• Securing adequate funding to support the sustainability of the journal;

• Developing cooperation networks and promotional strategies;

• Continuously improving journal quality;

• Managing licensing and other legal requirements.

All decisions made by the Editor-in-Chief regarding submitted manuscripts are final.

Ethical Standards for Editors

Publication Decisions

Editors of BALANCE: Journal of Islamic Accounting are responsible for deciding which submitted articles are accepted for publication. Decisions are based on the scholarly merit, validity, and contribution of the manuscript to the academic community and readership. Editors are guided by editorial board policies and must comply with applicable legal requirements, including those related to defamation, copyright infringement, and plagiarism. Editors may consult reviewers or other editors when making decisions.

Fair and Objective Evaluation

Editors must evaluate manuscripts solely on their intellectual content, without discrimination based on religion, ethnicity, gender, nationality, or other personal characteristics.

Confidentiality

Editors and editorial staff must not disclose any information about submitted manuscripts to anyone other than the corresponding author, reviewers, prospective reviewers, and members of the editorial board.

Conflicts of Interest

Unpublished materials disclosed in submitted manuscripts must not be used by editors for their own research without the author’s written consent. Information or ideas obtained through blind peer review must be kept confidential and not used for personal advantage. Editors must recuse themselves from handling manuscripts in which they have conflicts of interest arising from competitive, collaborative, or other relationships with the authors, institutions, or organisations associated with the manuscript.

Cooperation in Ethical Investigations

Editors must take responsive and appropriate action when ethical complaints arise concerning submitted or published manuscripts. Editors may contact authors for clarification and, where necessary, communicate with relevant institutions or research bodies. If ethical issues are substantiated, actions such as publishing corrections, retractions, expressions of concern, or other notices should be considered.

Publication of Accepted Manuscripts

Editors are responsible for uploading and publishing manuscripts that have received final acceptance.

Ethical Standards for Reviewers

Contribution to Editorial Decisions

Blind peer review assists editors in making publication decisions and helps authors improve their manuscripts through editorial communication. Peer review is an essential component of formal scholarly communication and the scientific method.

Timeliness

Reviewers who feel unqualified to review a manuscript or are unable to complete the review within the stipulated timeframe must promptly notify the editor.

Confidentiality

Manuscripts received for review must be treated as confidential documents and must not be shared with or discussed with others unless authorised by the editor.

Objectivity

Reviews must be conducted objectively. Personal criticism of authors is inappropriate. Reviewers should express their assessments clearly and support their evaluations with sound arguments.

Acknowledgement of Sources

Reviewers should identify relevant published work that has not been cited by the authors. Statements, observations, or arguments previously reported must be accompanied by appropriate citations. Reviewers should notify the editor of any substantial similarity or overlap between the manuscript under review and other published works of which they are aware.

Conflicts of Interest

Unpublished materials disclosed in manuscripts must not be used in reviewers’ own research without the author’s written consent. Information or ideas obtained through peer review must be kept confidential and not used for personal gain. Reviewers must decline to review manuscripts in which they have conflicts of interest arising from competitive, collaborative, or other relationships with the authors or affiliated institutions.

Ethical Standards for Authors

Reporting Standards

Authors must present an accurate account of the research conducted and provide an objective discussion of its significance. Research data must be represented accurately. Manuscripts should contain sufficient detail and references to enable others to replicate the work. Fraudulent or knowingly inaccurate statements constitute unethical behaviour and are unacceptable.

Data Access and Retention

Authors may be requested to provide raw data for editorial review and should be prepared to provide public access to such data where feasible. Authors should retain research data for a reasonable period after publication.

Originality, Plagiarism, and Use of AI

Plagiarism in all forms is unethical and unacceptable. Authors must ensure that their work is entirely original and that any use of others’ work or words is appropriately cited. Plagiarism includes claiming another’s work as one’s own, copying or paraphrasing substantial portions without proper attribution, and claiming results obtained by others.

Self-plagiarism, defined as the reuse of one’s own previously published work without proper citation, is also considered unethical.

Generative AI and AI-assisted technologies may only be used to improve the language quality and readability of the manuscript. Such tools must be used under human supervision, with authors carefully reviewing and editing AI-generated content, as AI outputs may appear authoritative but may be inaccurate, incomplete, or biased. Authors remain fully responsible for the content of their work.

Multiple, Redundant, or Concurrent Publication

Authors must not submit the same manuscript to more than one journal simultaneously. Submitting the same manuscript to multiple journals constitutes unethical publishing behaviour and is unacceptable.

Acknowledgement of Sources

Proper acknowledgement of the work of others must always be given. Authors should cite publications that have been influential in shaping their research. Information obtained privately through conversations, correspondence, or discussions must not be used without the explicit written permission of the source.

Authorship

Authorship should be limited to individuals who have made significant contributions to the conception, design, execution, or interpretation of the study. All individuals who have made significant contributions should be listed as co-authors. The corresponding author must ensure that all co-authors are included in the manuscript, have approved the final version, and have agreed to its submission for publication.

Errors in Published Works

When authors discover significant errors or inaccuracies in their published work, they are obliged to promptly notify the journal editor and cooperate in correcting or retracting the article. If the editor becomes aware of significant errors from a third party, authors must either correct or retract the work promptly or provide evidence supporting the accuracy of the original publication.

Ethical Standards for Website Administrators

Website Administrators are responsible for managing the journal’s online platform. Their duties include:

• Preparing and maintaining the journal website;

• Configuring system settings and managing user accounts;

• Registering editors, reviewers, and authors;

• Managing journal features and functionalities;

• Monitoring and reviewing statistical reports; and

• Uploading and publishing manuscripts that have been formally accepted.