Plagiarism Correction and Retraction Policy

Plagiarism Policy
Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi is committed to upholding the highest standards of academic integrity, originality, and ethical publishing. The journal enforces a strict stance against plagiarism and other forms of research misconduct to ensure that all published articles meet established standards of scholarly ethics.
Plagiarism occurs when authors use another person's words, ideas, data, findings, or other intellectual contributions without appropriate acknowledgment or citation. Plagiarism includes, but is not limited to:
  • Directly copying text from other sources without proper quotation marks and citations.
  • Paraphrasing or rephrasing another person's work without appropriate acknowledgment.
  • Using ideas, data, figures, tables, or research findings from other sources without proper citation.
  • Presenting another person's work as one's own.
  • Reusing substantial portions of one's previously published work without proper acknowledgment (self-plagiarism).
Similarity Index
All manuscripts submitted to Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi are screened for similarity using plagiarism detection software, specifically Turnitin. The journal applies a maximum similarity index threshold of 20%, excluding properly identified references, quotations, and other legitimate matches where applicable.
The similarity index serves as an initial screening indicator and does not, by itself, determine whether plagiarism has occurred. Each similarity report is evaluated thoroughly by the editorial team to assess the nature, source, and context of the detected similarities.
Manuscripts that exceed the journal's similarity threshold or contain indications of plagiarism may be returned to the authors for clarification or revision, or rejected outright, depending on the severity of the findings and the journal's editorial judgment.
 
Plagiarism Screening Process
  1. Initial Screening: Submitted manuscripts undergo a similarity check before or during the initial editorial assessment process.
  2. Similarity Assessment: The editorial team examines the comprehensive similarity report, considering the matched sources, the extent of overlap, the accuracy of citations, and the overall originality of the manuscript.
  3. Editorial Decision: Manuscripts that satisfy the journal's originality and ethical standards proceed to the peer review stage. Manuscripts with substantial or inappropriate similarities are either returned for revision or rejected.
  4. Further Investigation: If potential plagiarism or other research misconduct is identified, the journal will request an explanation from the authors and conduct a deeper assessment before final decision-making.
Consequences of Plagiarism
If plagiarism is identified during submission, peer review, or after publication, Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi will take appropriate action based on the seriousness of the case and the available evidence. Possible actions include:
  • Manuscript Rejection: A manuscript will be rejected if plagiarism is confirmed during the submission or review stage.
  • Request for Correction: Authors may be required to correct minor citation errors or fix minor inappropriate similarities when the issue does not undermine the validity of the work.
  • Retraction: If serious plagiarism is confirmed after publication, the journal will retract the article in accordance with its retraction policy and publication ethics procedures.
  • Notification of Relevant Institutions: Where justified, the journal may notify the authors' affiliated institutions or other relevant professional bodies regarding the misconduct.
  • Author Notification: The corresponding author will be informed of the editorial decision and provided with the corresponding evidence or similarity report.
All allegations of plagiarism are assessed fairly and confidentially. Authors are given a formal opportunity to respond to the allegations before a final decision is made.
 
Authors' Responsibilities
Authors submitting manuscripts to Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi bear sole responsibility for ensuring the originality and integrity of their work. Authors must:
  • Submit original work that has not been published previously, except where prior publication or reuse is explicitly permitted and properly disclosed.
  • Properly cite all sources of ideas, statements, data, methods, figures, tables, and other materials derived from other works.
  • Use quotation marks and appropriate citations when reproducing text verbatim.
  • Paraphrase external sources accurately and provide appropriate attribution.
  • Obtain explicit permission for copyrighted material when required.
  • Disclose any substantial overlap with their own previously published work.
  • Cooperate fully with the editorial team in addressing questions concerning originality and research integrity.
Correction Policy
A formal correction (Corrigendum or Erratum) may be issued when an error is identified in a published article that affects the accuracy, clarity, or completeness of the publication, provided it does not invalidate its main findings or conclusions.
Requests for corrections may be submitted by authors, readers, reviewers, or other relevant parties. All requests are assessed by the editorial team to determine the nature and significance of the error and the appropriate course of action.
Corrections may include, but are not limited to:
  • Errors in author names, affiliations, or contact details.
  • Typographical, formatting, or factual errors that affect the interpretation or accuracy of the article.
  • Numerical or structural errors in tables, figures, references, or other published datasets.
When a correction is approved, Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi will publish a separate correction notice describing the error and the changes made. This notice will be digitally linked to the original article to ensure transparency and traceability. The original article will remain accessible, carrying a prominent link to the correction notice. Minor typographical errors that do not affect the meaning or interpretation of the article may be corrected directly without a separate formal notice, where appropriate.
 
Retraction Policy
Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi is fully committed to maintaining the accuracy and integrity of published research. A published article may be retracted if there is clear evidence of a serious flaw or misconduct that compromises the reliability or integrity of the publication.
An article may be retracted for the following reasons:
  • The research findings are unreliable due to data fabrication, data falsification, or major honest errors in the research execution or analysis.
  • The article constitutes redundant publication (published elsewhere without proper acknowledgment or justification).
  • The article contains confirmed plagiarism or other severe violations of publication ethics.
  • The underlying research was conducted or reported in an unethical manner.
  • Other serious ethical violations are discovered that undermine the validity or integrity of the published article.
The editorial board will carefully review all evidence and consult the relevant guidelines before making a decision to retract an article. Authors will be given the opportunity to clarify the issues when appropriate.
If an article is retracted, the journal will publish a formal retraction notice explaining the reasons for the action. The notice will be permanently linked to the original article metadata to ensure transparency and inform the scientific community. The retraction process follows the relevant guidelines established by the Committee on Publication Ethics (COPE), accessible at https://publicationethics.org.