Policies on Conflict

Policies on Conflict

Conflict of Interest Policy

Authors, reviewers, and editorial board members involved in the submission, peer-review, and publication processes of JAE (Jurnal Akuntansi dan Ekonomi) are required to disclose any potential conflicts of interest that could influence objectivity, impartiality, or integrity of their contributions. Conflicts of interest may include financial relationships, personal relationships, professional affiliations, institutional connections, or other circumstances that could compromise impartial judgment.

Authors must disclose relevant conflicts of interest in their manuscripts. Reviewers must declare any potential conflicts before accepting or conducting a review, while editorial board members must disclose relevant conflicts when handling manuscripts or performing editorial duties. The editorial team will assess disclosed conflicts and take appropriate measures, including reassignment or recusal where necessary, to ensure the fair, independent, and unbiased evaluation of submitted manuscripts.

Human and Animal Rights Policy

Authors submitting manuscripts reporting research involving human participants must ensure that their studies comply with applicable ethical principles and regulations for human-subject research. Where applicable, authors must obtain approval from an appropriate institutional review board or research ethics committee before conducting the research and provide the relevant ethical approval information in the manuscript.

Research involving human participants must respect their dignity, rights, safety, privacy, and well-being. Authors must provide information about the ethical approval obtained or explain the applicable ethical considerations where formal approval is not required under relevant regulations.

Manuscripts reporting experiments involving animals must comply with applicable institutional and national regulations and recognized standards for animal care and use. Authors must state that the necessary ethical approval was obtained, where required, and explain the measures taken to protect animal welfare.

JAE (Jurnal Akuntansi dan Ekonomi) reserves the right to request additional information regarding research ethics and will not consider manuscripts that involve serious violations of applicable ethical requirements or the rights and welfare of human participants or animals.

Informed Consent Policy

Authors conducting research involving human participants must obtain informed consent from participants before their involvement in the research, where required by applicable ethical standards and regulations. The informed consent process must ensure that participants understand the purpose of the research, the procedures involved, potential risks and benefits, and their rights, including the right to decline participation or withdraw where applicable.

The manuscript should clearly state that informed consent was obtained when required. Authors must respect participants' privacy and confidentiality. If a manuscript includes identifiable personal information, photographs, or other material that could reveal an individual's identity, authors must obtain explicit consent for publication from the individual concerned or their legally authorized representative, as applicable.

Research involving minors or individuals who cannot independently provide informed consent requires appropriate consent from a parent, legal guardian, or legally authorized representative, together with the participant's assent where appropriate and required.

Failure to comply with applicable informed consent requirements may result in a request for clarification, rejection of the manuscript, or other appropriate editorial action. JAE (Jurnal Akuntansi dan Ekonomi) is committed to protecting the rights, privacy, dignity, and welfare of individuals participating in research.