AI Use Policy

1. General Policy

KOMPAK: Jurnal Ilmiah Komputerisasi Akuntansi recognizes the potential of Artificial Intelligence (AI) technologies to support academic research, scientific writing, and scholarly communication. The journal permits the responsible use of AI-assisted tools, provided that their application maintains academic integrity, research originality, transparency, and accountability. This policy applies to all authors, reviewers, editors, and editorial staff involved in the journal's publication process. It is informed by the ethical principles established by the Committee on Publication Ethics (COPE) and the International Committee of Medical Journal Editors (ICMJE). AI technologies must support, rather than replace, human intellectual contributions, scientific judgment, and responsibility.

2. Permitted Use of AI Tools

Authors may use AI-assisted technologies for legitimate research and manuscript preparation activities, including:

  • Improving grammar, spelling, readability, and academic language.

  • Assisting with manuscript organization and language editing.

  • Supporting literature discovery and preliminary research exploration.

  • Assisting with programming, statistical analysis, data visualization, and computational procedures.

  • Supporting the preparation of tables, figures, and other research materials, provided their accuracy and integrity are maintained.

The use of AI must not compromise the originality, reliability, validity, or reproducibility of the research.

Authors remain responsible for independently verifying all AI-assisted outputs, including factual statements, analytical results, references, and interpretations.

3. Prohibited Use of AI Tools

KOMPAK strictly prohibits the use of AI technologies for activities that violate research and publication ethics, including:

  • Fabricating, manipulating, or falsifying research data, experimental results, statistical findings, or references.

  • Generating fictitious research participants, survey responses, interviews, observations, or experimental evidence and presenting them as authentic.

  • Creating nonexistent scholarly references, citations, Digital Object Identifiers (DOIs), or research findings.

  • Producing misleading images, figures, tables, or visual representations of research results.

  • Submitting substantial AI-generated scientific content without appropriate human verification, intellectual contribution, or required disclosure.

  • Using AI-generated materials that infringe copyright, intellectual property rights, or research confidentiality.

  • Using AI tools to conceal plagiarism, duplicate publication, or other forms of academic misconduct.

AI-generated outputs must never be presented as independently verified empirical evidence unless supported by genuine research procedures and appropriate validation.

4. AI Authorship and Academic Responsibility

AI systems, including generative AI platforms and large language models, cannot be listed as authors or co-authors of manuscripts submitted to KOMPAK.

Authorship requires substantial intellectual contribution, accountability, approval of the final manuscript, and responsibility for the integrity of the published work. AI technologies cannot fulfill these requirements. All listed authors are fully responsible for the accuracy, originality, validity, and ethical compliance of their submissions, including any content produced with AI assistance.

5. Disclosure of AI Usage

Authors must transparently disclose any substantive use of generative AI technologies in manuscript preparation or research activities.

The disclosure should identify:

  • The name of the AI tool or platform used.

  • The purpose and extent of its application.

  • The specific research or manuscript preparation activities supported by the tool.

  • The authors' responsibility for reviewing and validating the resulting content.

AI assistance limited to basic spelling, grammar, or routine language correction does not require a detailed disclosure. However, AI-generated or substantially AI-revised scholarly content, analytical procedures, data processing, and visual materials must be appropriately declared.

Authors should include an AI Usage Declaration section before the references. Where AI forms part of the research methodology, its use must also be described in the Methods section with sufficient detail to support reproducibility.

Example of AI Usage Declaration:

"The authors used [AI Tool Name] to assist with [specific purpose]. All AI-assisted content was critically reviewed, verified, and revised by the authors, who take full responsibility for the accuracy, originality, and integrity of the manuscript."

If no generative AI was used:

"The authors declare that no generative artificial intelligence tools were used in the preparation of this manuscript."

6. AI in Research Methodology and Data Analysis

When AI technologies are employed as part of the research methodology, authors must provide sufficient information to ensure methodological transparency and reproducibility. This information may include the AI model or system, version where applicable, relevant configuration, data sources, analytical procedures, and validation methods.

The use of AI-generated, synthetic, or simulated data is permitted when scientifically justified and clearly identified. Such data must not be misrepresented as real-world observations or independently collected empirical evidence. Researchers must distinguish between authentic research data, computational simulations, and AI-generated outputs when reporting findings.

7. AI Use by Reviewers and Editors

Reviewers and editors must maintain the confidentiality, integrity, and independence of the peer-review process. Submitted manuscripts, unpublished research data, reviewer reports, and confidential editorial communications must not be uploaded to external AI platforms without prior authorization from the journal and appropriate safeguards for confidentiality and data protection.

Reviewers must obtain editorial permission before using AI tools to assist with manuscript evaluation and must disclose any authorized use. AI-generated assessments must not replace independent scholarly evaluation, critical judgment, or editorial responsibility. Final decisions regarding manuscript acceptance, revision, or rejection remain the responsibility of the journal's authorized human editors.

8. Editorial Assessment and Ethical Violations

KOMPAK reserves the right to examine suspected inappropriate or undisclosed AI usage during manuscript screening, peer review, and post-publication evaluation. The journal may request additional explanations, supporting research data, methodological documentation, or clarification of AI-assisted contributions.

AI-detection software, where used, will serve only as a preliminary screening tool and will not constitute conclusive evidence of misconduct. Confirmed violations may result in requests for correction, manuscript rejection, or post-publication actions, including correction or retraction, depending on the severity of the ethical breach. Any investigation will be conducted fairly, with authors given an opportunity to respond to concerns.

9. Policy Compliance

By submitting a manuscript to KOMPAK: Jurnal Ilmiah Komputerisasi Akuntansi, authors acknowledge their responsibility to comply with this AI Usage Policy. The journal encourages responsible technological innovation while maintaining scientific integrity, transparency, research credibility, and ethical scholarly publishing. This policy may be periodically reviewed and updated to reflect developments in AI technologies and international publication ethics standards.