Jurnal Bisnis dan Akuntansi Unsurya allows the use of Artificial Intelligence (AI) technology and AI-based tools in the manuscript writing process, provided that the authors maintain transparency and full responsibility for the entire content of the resulting scientific work.

• Disclosure Requirement: Authors must clearly disclose the use of AI tools or technology in the Acknowledgments section of their manuscript, specifically stating the name of the tool used and the purpose of its use in the research or writing process.
• Authorship: Authors are strictly prohibited from listing AI tools as authors or co-authors.
• Content Validity: Content generated entirely by AI must not be used to create unverified citations, references, or research data. All content generated with the assistance of AI must be thoroughly reviewed, verified, and validated by the authors to ensure accuracy, originality, and compliance with applicable academic standards.
• Accountability: The use of AI does not diminish the authors' responsibility for the originality, integrity, and quality of the scientific work.

Note: Failure to disclose the use of AI is considered a violation of publication ethics and may result in the rejection or retraction of the manuscript. By submitting a manuscript to this journal, the authors declare that any form of AI assistance has been properly disclosed and that they take full responsibility for the entire content of the published manuscript.