SAR (Soedirman Accounting Review): Journal of Accounting and Business put a great concern on plagiarism.  The journal recognizes that plagiarism is not acceptable and therefore establishes the following policy.  Following the guidance of plagiarism policy developed by the University of New South Wales, Australia 2016, below are some practices considered as plagiarism

1. Using the same or very similar words to the original text or idea without acknowledging the source or using quotation marks. This includes copying materials, ideas or concepts from a book, article, report or other written document, presentation, composition, artwork, design, drawing, circuitry, computer program or software, website, internet, other electronic resources, or another person's assignment, without appropriate acknowledgment.
2. Inappropriate paraphrasing.  This refers to changing a few words and phrases while mostly retaining the original structure and/or progression of ideas of the original, and information without acknowledgment.
3. Inappropriate citation Citing sources which have not been read, without acknowledging the 'secondary' source from which knowledge of them has been obtained.
4. Self-plagiarism.  Occurs where an author republishes their own previously written work and presents it as new findings without referencing the earlier work, either in its entirety or partially. When plagiarism is identified, the paper will be rejected and the author will be suspended for a minimum of 1 year.

To help the plagiarism check, the journal uses TURNITIN with maximum similarity check is 25%.