Correction and Retraction Policy

Jurnal Akuntansi Prima (JAPRI) is committed to maintaining the accuracy, transparency, and integrity of the scholarly record. The journal takes appropriate action when errors, ethical concerns, or research misconduct are identified in published articles. Depending on the nature and severity of the issue, the journal may publish a correction, an expression of concern, or a retraction.

1. Corrections

A correction may be issued when an error is identified in a published article that does not invalidate the overall findings or conclusions of the research. Such errors may include inaccuracies in author information, affiliations, tables, figures, references, or other published content.

Requests for corrections may be submitted by authors, readers, editors, or other relevant parties. The editorial team will assess the request and supporting evidence before deciding whether a correction is necessary.

Approved corrections will be published transparently and linked to the original article to ensure that readers can identify the changes made to the scholarly record.

2. Retractions

A retraction may be issued when a published article is found to contain serious problems that undermine its reliability, integrity, or ethical validity. Grounds for retraction may include, but are not limited to:

  • Fabrication or falsification of research data.

  • Plagiarism or substantial unattributed duplication.

  • Serious errors that invalidate the research findings or conclusions.

  • Duplicate publication or redundant publication that violates publication ethics.

  • Unethical research practices or serious violations of research ethics.

  • Manipulation of the peer-review or publication process.

  • Other substantiated forms of research misconduct that compromise the integrity of the article.

A retraction may be initiated by the authors, the editorial team, the publisher, or another relevant party who provides credible evidence of a problem.

3. Expression of Concern

When credible concerns arise regarding a published article but the investigation is incomplete or the available evidence is insufficient for an immediate decision, Jurnal Akuntansi Prima may publish an expression of concern. This notice informs readers of the issue while further assessment is undertaken.

4. Retraction Procedure

Before making a decision, the editorial team will assess the available evidence, seek explanations from the relevant authors where appropriate, and consult independent experts or the authors' institutions when necessary.

Retraction decisions will be made objectively and in accordance with recognized publication ethics principles. Authors will ordinarily be informed of the concerns and given an opportunity to respond, without allowing this process to compromise the integrity of the scholarly record.

5. Publication and Visibility of Notices

Correction, retraction, and expression-of-concern notices will clearly identify the affected article and explain the reason for the action, subject to applicable confidentiality and legal considerations. The notices will be linked to the original article whenever technically possible.

Retracted articles will generally remain accessible with a clear retraction notice to preserve the transparency and traceability of the scholarly record. Retraction does not automatically mean that all content must be removed from the journal website.

6. Editorial Independence and Transparency

All decisions concerning corrections, expressions of concern, and retractions will be based on evidence, the seriousness of the issue, and the journal's publication ethics policies. The journal will seek to ensure fair treatment of all parties while prioritizing the reliability of published research.

Jurnal Akuntansi Prima is committed to following recognized publication ethics guidance, including relevant recommendations from the Committee on Publication Ethics (COPE), to maintain responsible publishing practices and public trust in scholarly communication.