Jurnal Bisnis dan Akuntansi Unsurya

Print ISSN: 2560-7045 | Online ISSN: 2654-4628

Website: https://journal.universitassuryadarma.ac.id/index.php/jbau/index

Jurnal Bisnis dan Akuntansi Unsurya is a peer-reviewed scientific journal published by the Faculty of Economics and Business, Universitas Dirgantara Marsekal Suryadarma. This statement outlines the publication ethics that must be upheld by all parties involved in the journal's publishing process, including authors, editors, reviewers, the editorial board, and the publisher.

General Guidelines on Publication Ethics

This code of ethics refers to the Regulation of the Head of LIPI Number 5 of 2014 on the Code of Ethics for Scientific Publications, which emphasizes three main principles:

• Neutrality – Free from conflicts of interest in managing publications.
• Fairness – Granting authorship rights only to those who deserve to be recognized as authors.
• Integrity – Free from duplication, fabrication, falsification, and plagiarism (DF2P).

The publication of scientific articles reflects the quality of the authors' work and the supporting institution, and plays a role in developing a coherent network of scientific knowledge.

Editor’s Duties and Responsibilities

Publication Decision

Editors are responsible for deciding which articles are eligible for publication based on their scientific value, contribution to knowledge, and the validity of the data and methodology.

Fair Evaluation

Manuscripts are evaluated without regard to the authors’ race, gender, sexual orientation, religion, nationality, or political views.

Confidentiality

Information about submitted manuscripts must be kept confidential by editors and editorial staff, and only shared with authorized parties.

Disclosure and Conflicts of Interest

Editors must not use unpublished materials from submitted manuscripts for personal purposes without written consent from the authors.

Reviewer’s Duties and Responsibilities

Contribution to Editorial Decisions

Reviewers assist editors in making editorial decisions and help authors improve the quality of their manuscripts through constructive feedback.

Confidentiality

Manuscripts received for review must be treated as confidential and must not be shared or discussed with others.

Objectivity Standards

Reviews should be conducted objectively, without personal criticism of the authors.

Acknowledgment of Sources

Reviewers must identify relevant references that have not been cited by the authors.

Disclosure and Conflicts of Interest

Reviewers should avoid reviewing manuscripts if there are conflicts of interest that may affect their impartiality.

Author’s Duties and Responsibilities

Reporting Standards

Authors must present accurate and complete data, including relevant methodology and references.

Data Access and Retention

Authors are required to provide raw data upon request and retain such data after publication.

Originality and Plagiarism

Manuscripts must be original and free from plagiarism. Submissions are checked using TURNITIN with a maximum similarity threshold of 30%.

Multiple and Redundant Publications

Authors are prohibited from submitting the same manuscript to more than one journal simultaneously.

Acknowledgment of Sources

Proper acknowledgment of the work of others must always be provided.

Authorship of Manuscripts

Only individuals who have made significant contributions to the research should be listed as authors. The corresponding author is responsible for ensuring the accuracy of the author list.

Hazards and Human or Animal Subjects

If the research involves certain risks, the authors must disclose this information clearly in the manuscript.

Disclosure and Conflicts of Interest

All potential conflicts of interest, both financial and non-financial, must be disclosed in the manuscript.

Errors in Published Work

If authors find significant errors in their published work, they must immediately notify the editor so that corrections or retractions can be made.

Publisher’s Commitment

The Faculty of Economics and Business, Universitas Dirgantara Marsekal Suryadarma, as the publisher of Jurnal Bisnis dan Akuntansi Unsurya, is committed to maintaining the integrity of every stage of the publication process. We ensure that commercial income, such as advertisements or reprints, does not influence editorial decisions. The publisher is also prepared to collaborate with other journal editors when necessary to ensure scientific integrity.