Akrual: Jurnal Tugas Akhir Mahasiswa (JTAM) 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 an ethical guideline for all parties involved in the publication process of Akrual: Jurnal Tugas Akhir Mahasiswa (JTAM), including the publisher, editors, managing editor, reviewers, and authors. The publication ethics code is based on three fundamental ethical principles:

1. Neutrality, which means being free from conflicts of interest throughout the journal management and publication process.
2. Fairness, which means granting authorship rights to those who are legitimately entitled to them and treating all authors fairly and equally.
3. Honesty, which means upholding academic integrity and ensuring that publications are free from plagiarism and other forms of publication misconduct.

Responsibilities of the Publisher

1. The publisher is responsible for publishing manuscripts that have undergone the review, revision, plagiarism screening, editing, evaluation, and layout processes in accordance with applicable scholarly publishing standards.
2. The publisher is responsible for ensuring academic freedom for editors and reviewers in carrying out their respective duties and responsibilities.
3. The publisher is fully responsible for protecting privacy and maintaining editorial independence throughout the publication process.

Responsibilities of the Editors

1. Editors are responsible for determining the suitability of manuscripts for publication through an editorial process based on the journal's policies and guidelines. Editors also conduct screening of all submitted manuscripts to ensure that they are free from plagiarism.
2. In the review and decision-making process, editors apply the principle of equal treatment and do not discriminate against authors based on race, gender, religion, ethnicity, nationality, or political ideology.
3. Editors and the editorial team must maintain the confidentiality of reviewer identities and must not disclose reviewer identities to authors. The identities of authors must also be protected throughout the blind review process.
4. Manuscripts that do not meet the requirements or fail the review process will not be published. Editors and the editorial team are also prohibited from using the substance of rejected manuscripts for personal purposes.

Responsibilities of Reviewers

1. Reviewers assist the editors in evaluating submitted manuscripts and making editorial decisions.
2. Reviewers are responsible for providing objective recommendations and evaluations based on their assessment of the manuscripts.
3. The review process is conducted through blind review and must be objective, constructive, and supported by clear arguments.
4. Reviewers are responsible for examining the accuracy and relevance of citations and references used in the articles they review.
5. Reviewers must maintain the confidentiality of all information obtained during the review process and must not use any information or content from the reviewed manuscripts for personal purposes.

Responsibilities of Authors

1. Authors are responsible for presenting research articles or scholarly work clearly, honestly, accurately, and free from plagiarism.
2. Authors must properly acknowledge and cite sources for opinions, data, theories, and works of others that are used or quoted.
3. Authors are responsible for all content, data, analyses, and statements presented in their articles.
4. Authors must prepare their manuscripts ethically, honestly, and responsibly in accordance with applicable scholarly writing standards and guidelines.
5. Authors agree that their manuscripts may undergo editorial revisions to improve language and presentation, provided that such revisions do not alter the scholarly substance of the article.
6. Authors are required to submit a statement confirming that their manuscripts are free from plagiarism.