Publication ethics in Jurnal Riset Akuntansi Soedirman (JRAS) referring to COPE ethical guidelines.

For Author

1. All submitted manuscripts are reviewed by at least two experts in their subject.
2. The originality, soundness, novelty, and language are factors considered by reviewers in the review.
3. Authors have to certify that the manuscript has not previously been published or is not being considered for publication elsewhere, and authors retain the copyright and full publishing rights without restrictions.
4. Authors have to certify that the manuscript submitted is free from plagiarism.
5. Authors have to follow the rule of guidelines of JRAS.
6. The review result is categorized into eligible to publish without revision, eligible to publish with minor revision, and eligible to publish with major revision and rejection.
7. The revised submission is not guaranteed to be accepted, even though authors are encouraged to revise and resubmit the manuscript.
8. The rejected manuscript will not be re-reviewed.

 For Editor

1. Editors have full responsibility and authority to reject/accept a manuscript.
2. Editors should guarantee the quality of the papers published.
3. Editors should provide all information required by authors to improve the publication.
4. Editors should preserve the identity or anonymity of reviewers. 
5. Editors should not allow conflicts of interest among authors, reviewers, and board members.

  For Reviewers

1. Reviewers should evaluate a manuscript solely on academic merits, and if a conflict of interest is detected, it should be immediately notified to the editor.
2. Reviewers have to keep all information related to the manuscript reviewed.
3. Reviewers should review a manuscript objectively.
4. Reviewers should notify clearly of an unclear statement written by authors.
5. Reviewers should not review manuscripts in which they have conflicts of interest resulting from competition or relationships with any of the authors.
6. If plagiarism is detected, reviewers should notify the editors immediately.