Publication Ethics

BALANCING : Accountancy Journal is a scientific journal managed by the Institute for Research and Community Service (LPPM) Muhammadiyah Bekasi Business Institute, and published by the Accounting Study Program, Faculty of Economics and Business, Bekasi Muhammadiyah Business Institute. The BALANCING Journal is a collection of journals, articles, ideas, concepts, theories and research results from various fields related to Financial Accounting, Auditing, Management Accounting, Sharia Accounting, Public Sector Accounting, Accounting Information Systems, and Tax Accounting.

Publication Decisions

The editor of the BALANCING 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.

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.

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Unpublished materials disclosed in a submitted manuscript must not be used in an editor's own research without the express written consent of the author.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. 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.
3. 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 behavior and is unacceptable.
4. Acknowledgment of Sources: Proper acknowledgment 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.
5. 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.
6. Disclosure and Conflicts of Interest: All authors should disclose in their manuscript any financial or other substantive conflicts 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.
7. 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.
8. Hazards and Human or Animal Subjects: The author should clearly identify in the manuscript if the work involves chemicals, procedures, or equipment that have any unusual hazards inherent in their use.

Duties of Editors

1. Publication Decisions: Based on the review report of the editorial board, the editor can accept, reject, or request modifications to the manuscript. 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. Editors have to take responsibility for everything they publish and should have procedures and policies in place to ensure the quality of the material they publish and maintain the integrity of the published record.
2. Review of Manuscripts: 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.
3. Fair Play: The editor must ensure that each manuscript received by the journal is reviewed for its intellectual content without regard to sex, gender, race, religion, citizenship, etc. of the authors. An important part of the responsibility to make fair and unbiased decisions is the upholding of the principle of editorial independence and integrity. Editors are in a powerful position by making decisions on publications, which makes it very important that this process is as fair and unbiased as possible.
4. Confidentiality: The editor must ensure that information regarding manuscripts submitted by the authors is kept confidential. Editors should critically assess any potential breaches of data protection and patient confidentiality. This includes requiring properly informed consent for the actual research presented, consent for publication where applicable.
5. Disclosure and Conflicts of Interest: The editor of the Journal will not use unpublished materials disclosed in a submitted manuscript for his own research without written consent of the author. Editors should not be involved in decisions about papers in which they have a conflict 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. Confidentiality: Any manuscripts received for review must be treated as confidential documents. They must not be shown to or discussed with others except as authorized by the editor.
4. Standards of Objectivity: Reviews should be conducted objectively. Personal criticism of the author is inappropriate. Referees should express their views clearly with supporting arguments.
5. Acknowledgment 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.
6. 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.

Ethical Guideline for Journal Publication

The publication of an article in a peer-reviewed BALANCING is an essential building block in the development of a coherent and respected network of knowledge. It is a direct reflection of the quality of the work of the authors and the institutions that support them. Peer-reviewed articles support and embody the scientific method. It is, therefore, important to agree upon standards of expected ethical behavior for all parties involved in the act of publishing: the author, the journal editor, the peer-reviewer, the publisher, and the society.

Accounting Study Program, Faculty of Economics and Business, Muhammadiyah Bekasi Business Institute, as the publisher of BALANCING, carries out its duties of guardianship at all stages of publication seriously and we are aware of ethical behavior and other responsibilities. We are committed to ensuring that advertising, reprints or other commercial revenue does not impact or influence editorial decisions. In addition, the Faculty of Communication Sciences, Muhammadiyah Bekasi Business Institute, and the Editorial Board will assist with communication with other journals and/or publishers if useful and necessary.

Allegations of Research Misconduct

Research misconduct means fabrication, falsification, citation manipulation, or plagiarism in producing, performing, or reviewing research and writing an article by authors, or in reporting research results. When authors are found to have been involved with research misconduct or other serious irregularities involving articles that have been published in scientific journals, Editors have a responsibility to ensure the accuracy and integrity of the scientific record.
In cases of suspected misconduct, the Editors and Editorial Board will do the investigation of the allegation by the Editors. A submitted manuscript that is found to contain such misconduct will be rejected. In cases where a published paper is found to contain such misconduct, a retraction can be published and will be linked to the original article.
The first step involves determining the validity of the allegation and an assessment of whether the allegation is consistent with the definition of research misconduct. This initial step also involves determining whether the individuals alleging misconduct have relevant conflicts of interest.
If scientific misconduct or the presence of other substantial research irregularities is a possibility, the allegations are shared with the corresponding author, who, on behalf of all of the co-authors, is requested to provide a detailed response. After the response is received and evaluated, additional review and involvement of experts (such as statistical reviewers) may be obtained. For cases in which it is unlikely that misconduct has occurred, clarifications, additional analyses, or both, published as letters to the editor, and often including a correction notice and correction to the published article are sufficient.
Institutions are expected to conduct an appropriate and thorough investigation of allegations of scientific misconduct. Ultimately, authors, journals, and institutions have an important obligation to ensure the accuracy of the scientific record. By responding appropriately to concerns about scientific misconduct, and taking necessary actions based on evaluation of these concerns, such as corrections, retractions with replacement, and retractions, BALANCING will continue to fulfill the responsibilities of ensuring the validity and integrity of the scientific record.

Complaints and Appeals

BALANCING will have a clear procedure for handling complaints against the journal, Editorial Staff, Editorial Board, or Publisher. The complaints will be clarified to a respected person with respect to the case of complaint. The scope of complaints includes anything related to the journal business process, i.e. editorial process, found citation manipulation, unfair editor/reviewer, peer-review manipulation, etc.