Publication Ethics

This journal follows the Publication Ethics Committee (COPE) guidelines in dealing with all aspects of publication ethics and, in particular, how to handle cases of research and publication misconduct. This statement explains the ethical behavior of all parties involved in the process of publishing articles in this journal, including the Author, Editor-in-Chief, Editor, Bestari Partners, and Publisher Nirta Learning Center. This journal is committed to following best practices regarding ethical issues, errors, and repeal. Prevention of publication malpractice is one of the important responsibilities of the editorial board. Unethical behavior of any kind is unacceptable, and the journal does not tolerate plagiarism of any kind.

Publication Ethics Statement and Publication Malpractice Statement
This statement describes the ethical behavior expected of all parties involved in the publication process of The Indonesian Journal of Economic and Accounting Nirta Learning Center, including authors, editors, bestary partners, and the publisher (Nirta Learning Center).

Ethical Guidelines for Journal Publication
Publication of an article in a peer-reviewed journal such as The Indonesian Journal of Economic and Accounting Nirta Learning Center Journal is an important component in the development of a respected knowledge network. It reflects the quality of the work of the authors and the institutions that support them. Peer-reviewed articles embody and uphold the scientific method. Therefore, it is imperative to establish expected standards of ethical behavior for all parties involved in publishing: authors, journal editors, bestary partners, publishers, and the public.

As a publisher, Nirta Learning Center, is committed to overseeing all stages of publishing very seriously, recognizing its ethical and other responsibilities. We ensure that advertising, reprints, or other commercial revenues do not influence editorial decisions. In addition, Badakhshan University and the Editorial Board of The Indonesian Journal of Economic and Accounting facilitate communication with other journals and publishers when necessary.

Publication Decision
Editor-in-chief of The Indonesian Journal of Economic and Accounting, Journal is responsible for deciding which articles to publish. This decision is based on recommendations from the journal's editorial board members and reviewers, following legal requirements regarding defamation, copyright infringement, and plagiarism. The editor consults with the editorial team and reviewers in making these decisions.

Non-Discrimination
Editors and Reviewers evaluate manuscripts based on intellectual content, without discrimination regarding the authors' race, gender, sexual orientation, religious beliefs, ethnic origin, nationality, or political philosophy.

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

Disclosure and Conflicts of Interest
Unpublished material disclosed in submitted manuscripts may not be used by members of the editorial board or reviewers in their own research.

Duties of Reviewers

Contribution to Editorial Decisions
The journal employs a double-blind review process. Reviewers advise the editor-in-chief in making editorial decisions and assist authors in improving the quality of their research papers.

Promptness
Journal editors are committed to providing timely reviews to authors. If a reviewer fails to submit their report promptly, the paper is immediately sent to another qualified reviewer.

Confidentiality
Manuscript content is treated with the utmost confidentiality. Except for the editor-in-chief, editors and reviewers cannot discuss the paper with any other person, including the authors.

Standards of Objectivity
Editors and reviewers must evaluate papers based on content. Review comments should be respectful and justified.

Acknowledgment of Sources
Reviewers should identify relevant published work not cited by the authors. Any statement that an observation, derivation, or argument has been previously reported should be accompanied by the relevant citation. Reviewers should alert the editor to any substantial similarity or overlap between the manuscript under review and any other published paper known to them.

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 where they have conflicts of interest resulting from competitive, collaborative, or other relationships with any authors, companies, or institutions related to the papers.

Duties of Authors

Reporting Standards
Authors should present an accurate account of the work performed and an objective discussion of its significance. Underlying data should be represented accurately in the paper, with sufficient detail and references to allow others to replicate the work. Fraudulent or knowingly inaccurate statements are unethical and unacceptable.

Data Access and Retention
Authors may be asked to provide raw data for editorial review and should be prepared to provide such data within a reasonable timeframe.

Originality and Plagiarism
Authors must ensure their works are entirely original and appropriately cite or quote the work and/or words of others. Papers with such issues are automatically rejected, and authors are informed accordingly.

Multiple, Redundant, or Concurrent Publication
Submitting authors must confirm that the paper has not been published and is not under consideration elsewhere. Simultaneous submission is unethical and unacceptable.

Acknowledgment of Sources
Proper acknowledgment of others' work is required. Authors must cite publications that influenced their research.

Authorship of the Paper
Authorship should be limited to those who have significantly contributed to the research. The corresponding author is responsible for keeping co-authors informed of the review process. Upon acceptance, all authors must sign a statement confirming the originality of the research work.

Hazards and Human or Animal Subjects
If the work involves chemicals, procedures, or equipment with inherent hazards, the author must clearly identify these in the manuscript.

Disclosure and Conflicts of Interest
Authors must disclose any financial or other substantive conflicts of interest that could influence their manuscript's results or interpretation. All sources of financial support for the project must be disclosed.

Fundamental Errors in Published Works
When an author discovers a significant error or inaccuracy in their published work, they must promptly notify the journal editor or publisher and cooperate to retract or correct the paper.