Publication Ethics

Indonesian Journal of Accounting and Financial Technology (CRYPTO) is a peer-reviewed journal, published twice on April and October by Formosa Publisher that officially registered at No.AHU-013921.AH.01.30.Tahun 2022 Located in Medan, Indonesia. It is available online as an open-access source. The following section clarifies the ethical behavior of all the parties involved in the act of publishing an article in the journal, including the author, the editorial board, the reviewers, and the publisher. This statement is based on COPE’s Best Practice Guidelines for Journal Editors.

Ethical Guidelines for Journal Publication

The publication of an article in Indonesian Journal of Accounting and Financial Technology (CRYPTO) is an essential building block in the development of a coherent and respected network of knowledge. It is a clear reflection of the quality of the work of the authors and the institutions that support them. Peer-reviewed articles support and embody scientific methods. It is therefore important to agree upon the standards of expected ethical behavior for all the parties involved in the act of publishing: the author, editor, reviewers, publisher, and society. The publisher of Indonesian Journal of Accounting and Financial Technology (CRYPTO) is obliged to take all the stages of the publishing process seriously and to recognize its ethical standards and other responsibilities. Formosa Publisher is committed to ensuring that advertising, reprinting or other commercial revenue has no impact or influence on editorial decisions.

Publication Decisions

The editor of Indonesian Journal of Accounting and Financial Technology (CRYPTO) is responsible for deciding the best eligible articles for publication. The validation of the work in question and its importance for researchers and readers must always drive such decisions. The editors are guided by the policies of the journal's editorial board and are constrained by the legal requirements in force regarding libel, copyright infringement, and plagiarism. The editors may confer with other editors or reviewers in making their decisions.

Fair Play

Editors will always evaluate manuscripts in terms of their intellectual content without regard to race, gender, sexual orientation, religious belief, ethnic origin, citizenship, or the political philosophy of the authors.

Confidentiality

The editor and any editorial staff must not disclose any information about a submitted manuscript to anyone other than the corresponding author, reviewers, potential reviewers, other editorial advisers, and the publisher, as appropriate.

Disclosure and conflicts of interest

Unpublished material disclosed in a submitted manuscript must not be used in an editor's research without the express written consent of the author.

Duties of Authors

  1. Reporting Standards: 
    Authors of reports of original research should present an accurate account of the work performed as well as an objective discussion of its significance. Underlying data should be represented accurately in the paper. A paper should contain sufficient detail and references to permit others to replicate the work. Fraudulent or knowingly inaccurate statements constitute unethical behavior and are unacceptable.
  2. Data Access and Retention: 
    Authors are asked to provide the raw data in connection with a paper for editorial review, and should be prepared to provide public access to such data (consistent with the ALPSP-STM Statement on Data and Databases), if practicable, and should in any event be prepared to retain such data for a reasonable time after publication.
  3. Originality and Plagiarism: The authors should ensure that they have written entirely original works, and if the authors have used the work and/or words of others that this has been appropriately cited or quoted.
  4. Multiple, Redundant or Concurrent Publication: 
    An author should not, in general, publish manuscripts describing essentially the same research in more than one journal or primary publication. Submitting the same manuscript to more than one journal concurrently constitutes unethical publishing behaviour and is unacceptable.
  5. Acknowledgement of Sources: 
    Proper acknowledgement of the work of others must always be given. Authors should cite publications that have been influential in determining the nature of the reported work.
  6. Authorship of the Paper: 
    Authorship should be limited to those who have made a significant contribution to the conception, design, execution, or interpretation of the reported study. All those who have made significant contributions should be listed as co-authors. Where there are others who have participated in certain substantive aspects of the research project, they should be acknowledged or listed as contributors. The corresponding author should ensure that all appropriate co-authors and no inappropriate co-authors are included on the paper and that all co-authors have seen and approved the final version of the paper and have agreed to its submission for publication.
  7. Disclosure and Conflicts of Interest: 
    All authors should disclose in their manuscript any financial or another substantive conflict of interest that might be construed to influence the results or interpretation of their manuscript. All sources of financial support for the project should be disclosed.
  8. Fundamental errors in published works: 
    When an author discovers a significant error or inaccuracy in his/her own published work, it is the author’s obligation to promptly notify the journal editor or publisher and cooperate with the editor to retract or correct the paper.
  9. Hazards and Human or Animal Subjects: 
    If the work involves chemicals, procedures or equipment that have any unusual hazards inherent in their use, the author must clearly identify these in the manuscript.

Duties of Editors

  1. Fair Play: 
    An editor at any time evaluate manuscripts for their intellectual content without regard to race, gender, sexual orientation, religious belief, ethnic origin, citizenship, or political philosophy of the authors.
  2. Confidentiality: 
    The editor and any editorial staff must not disclose any information about a submitted manuscript to anyone other than the corresponding author, reviewers, potential reviewers, other editorial advisers, and the publisher, as appropriate.
  3. Disclosure and Conflicts of Interest: 
    Unpublished materials disclosed in a submitted manuscript must not be used in an editor's own research without the express written consent of the author.
  4. Publication Decisions: 
    The editor board journal is responsible for deciding which of the articles submitted to the journal should be published. The validation of the work in question and its importance to researchers and readers must always drive such decisions. The editors may be guided by the policies of the journal's editorial board and constrained by such legal requirements as shall then be in force regarding libel, copyright infringement and plagiarism. The editors may confer with other editors or reviewers in making this decision.
  5. Review of Manuscripts: 
    The editor must ensure that each manuscript is initially evaluated by the editor for originality. The editor should organize and use peer review fairly and wisely. Editors should explain their peer review processes in the information for authors and also indicate which parts of the journal are peer reviewed. The editor should use appropriate peer reviewers for papers that are considered for publication by selecting people with sufficient expertise and avoiding those with conflicts of interest.

Duties of Reviewers

  1. Contribution to Editorial Decisions:
    Peer review assists the editor in making editorial decisions and through the editorial communications with the author may also assist the author in improving the paper.
  2. Promptness: 
    Any selected referee who feels unqualified to review the research reported in a manuscript or knows that its prompt review will be impossible should notify the editor and excuse himself from the review process
  3. Standards of Objectivity: 
    Reviews should be conducted objectively. Personal criticism of the author is inappropriate. Referees should express their views clearly with supporting arguments.
  4. Confidentiality: 
    Any manuscripts received for review must be treated as confidential documents. They must not be shown to or discussed with others except as authorised by the editor.
  5. Disclosure and Conflict of Interest: 
    Privileged information or ideas obtained through peer review must be kept confidential and not used for personal advantage. Reviewers should not consider manuscripts in which they have conflicts of interest resulting from competitive, collaborative, or other relationships or connections with any of the authors, companies, or institutions connected to the papers.
  6. Acknowledgement of Sources: 
    Reviewers should identify relevant published work that has not been cited by the authors. Any statement that an observation, derivation, or argument had been previously reported should be accompanied by the relevant citation. A reviewer should also call to the editor's attention any substantial similarity or overlap between the manuscript under consideration and any other published paper of which they have personal knowledge.