Conflict of Interest Policy
Jurnal Akuntansi Prima (JAPRI) is committed to ensuring transparency, objectivity, and integrity throughout the scholarly publication process. All authors, reviewers, and editors are required to disclose any actual, potential, or perceived conflicts of interest that could influence the research, peer-review process, editorial decisions, or publication of a manuscript.
Authors
Authors must disclose any financial, professional, personal, or institutional relationships that could reasonably be perceived as influencing their research or its interpretation. Such relationships may include employment, consultancy, funding, financial interests, personal relationships, or other affiliations relevant to the submitted manuscript.
All relevant conflicts of interest must be declared in the manuscript at the time of submission. If no conflicts exist, authors should include the statement: “The authors declare that they have no conflicts of interest.”
Reviewers
Reviewers must disclose any conflicts of interest that could affect their ability to evaluate a manuscript objectively. Reviewers should decline an invitation to review if they have a competing interest, a close personal or professional relationship with the authors, direct involvement in the research, or another circumstance that may compromise their impartiality.
Editors
Editors must declare any conflicts of interest that could influence their editorial judgment. Editors should not handle manuscripts when they have personal, professional, financial, or collaborative relationships with the authors or when they have contributed to the submitted work. In such cases, the manuscript will be assigned to an independent editor.
Handling Conflicts of Interest
Jurnal Akuntansi Prima will assess disclosed conflicts of interest and take appropriate measures to preserve the fairness and credibility of the editorial process. These measures may include appointing an independent editor or reviewer, requesting additional disclosures, or taking other appropriate action in accordance with the journal's publication ethics policies.
Failure to disclose a relevant conflict of interest may result in editorial action, including rejection of a manuscript or correction or retraction of a published article, where justified.
Jurnal Akuntansi Prima is committed to maintaining an ethical, transparent, and impartial publication process in accordance with recognized scholarly publishing standards.