Akrual: Jurnal Akuntansi, Ekonomi, dan Bisnis is a peer-reviewed and open-access journal published by the Undergraduate Accounting Study Program, Faculty of Economics and Business, Universitas Lambung Mangkurat.

This publication ethics statement serves as a guideline for all parties involved in the journal publication process, including the publisher, editors, reviewers, and authors. The publication ethics of Akrual: Jurnal Akuntansi, Ekonomi, dan Bisnis are based on the principles of neutrality, fairness, and integrity.

1. Neutrality, meaning freedom from conflicts of interest in the management and publication process.
2. Fairness, meaning that authorship rights are granted to those who are legitimately entitled to authorship and that all authors are treated fairly.
3. Integrity, meaning a commitment to academic integrity and the prevention of plagiarism in scholarly publications.

Publisher Responsibilities

The publisher of Akrual: Jurnal Akuntansi, Ekonomi, dan Bisnis is responsible for:

1. Publishing articles that have undergone editorial screening, peer review, revision, plagiarism checking, copyediting, and layout in accordance with scholarly publishing standards.
2. Ensuring academic freedom for editors and reviewers in carrying out their respective duties and responsibilities.
3. Maintaining privacy, integrity, and editorial independence throughout the publication process.
4. Ensuring the continuity of journal publication in accordance with applicable academic policies and standards.

Editor Responsibilities

The editors of Akrual: Jurnal Akuntansi, Ekonomi, dan Bisnis are responsible for:

1. Determining the suitability of manuscripts for processing and publication based on editorial policies, scholarly quality, and the results of the peer-review process.
2. Ensuring that all submitted manuscripts undergo initial screening, including screening for potential plagiarism.
3. Conducting the editorial process objectively and without discrimination based on race, gender, religion, ethnicity, nationality, or political views.
4. Maintaining the confidentiality of authors' and reviewers' identities in accordance with the blind-review system implemented by the journal.
5. Not using unpublished manuscript content for personal or third-party purposes.
6. Rejecting or discontinuing the publication process for manuscripts that are found to violate publication ethics or academic integrity standards.

Reviewer Responsibilities

Reviewers of Akrual: Jurnal Akuntansi, Ekonomi, dan Bisnis are responsible for:

1. Assisting editors in making editorial decisions by evaluating the scholarly quality and suitability of submitted manuscripts.
2. Providing objective and constructive recommendations and comments supported by clear arguments.
3. Conducting reviews through the blind-review process and maintaining objectivity throughout the evaluation.
4. Assessing the accuracy of citations, references, methodology, and other relevant scholarly aspects of the manuscript.
5. Maintaining the confidentiality of all information obtained during the review process.
6. Not using information, data, ideas, or materials from reviewed manuscripts for personal or third-party purposes.
7. Informing the editor of any potential conflict of interest that may affect the objectivity of the review.

Author Responsibilities

Authors submitting manuscripts to Akrual: Jurnal Akuntansi, Ekonomi, dan Bisnis are responsible for:

1. Presenting research findings or scholarly ideas clearly, accurately, honestly, and responsibly.
2. Ensuring that the manuscript is original and free from plagiarism.
3. Properly acknowledging and citing sources for all opinions, data, ideas, or works of others used in the manuscript.
4. Taking responsibility for the content and statements presented in the article.
5. Preparing the manuscript in accordance with scholarly writing standards and the journal's author guidelines.
6. Being willing to revise the manuscript based on comments from editors and reviewers, provided that such revisions do not improperly alter the substance of the research.
7. Disclosing any potential conflicts of interest related to the research or publication.
8. Providing a statement confirming that the manuscript is free from plagiarism and is not under consideration for publication in another journal.
9. Ensuring that all individuals who meet the authorship criteria are listed as authors and have approved the final version of the manuscript.