Allegations of Research Misconduct

1. General Policy

KOMPAK: Jurnal Ilmiah Komputerisasi Akuntansi is committed to maintaining the integrity, credibility, and transparency of scholarly publications. The journal takes all allegations of research misconduct seriously and follows the principles and guidelines established by the Committee on Publication Ethics (COPE) in addressing suspected ethical violations before and after publication.

2. Types of Research Misconduct

Research misconduct includes, but is not limited to, plagiarism, data fabrication, data falsification, duplicate publication, inappropriate authorship, citation manipulation, peer review manipulation, undisclosed conflicts of interest, and unethical use of artificial intelligence. Any deliberate misrepresentation of research methods, findings, or scholarly contributions constitutes a potential violation of publication ethics.

3. Reporting Misconduct

Authors, reviewers, editors, readers, and other concerned parties may report suspected research misconduct to the journal's editorial office through its official communication channels. Reports should include a clear description of the alleged violation and relevant supporting evidence. All allegations will be handled confidentially, impartially, and without retaliation against individuals who raise concerns in good faith.

4. Investigation Procedures

Upon receiving an allegation, the Editor-in-Chief or designated editor will conduct a preliminary assessment of the available evidence. Authors or other individuals involved will be given an opportunity to provide explanations and supporting documentation. When necessary, the journal may consult independent experts or contact the relevant institutions for further investigation, following applicable COPE procedures.

5. Editorial Actions and Sanctions

When misconduct is substantiated, the journal may take appropriate editorial action, including manuscript rejection, suspension of editorial processing, publication of corrections, expressions of concern, or article retraction. The action taken will depend on the nature and severity of the violation, the reliability of the published findings, and the available evidence.

6. Confidentiality and Fairness

All allegations and investigations will be handled with appropriate confidentiality, fairness, and objectivity. The journal will avoid premature judgments, protect the rights of individuals involved, and ensure that editorial decisions are based on documented evidence rather than unsupported accusations.

7. Post-Publication Misconduct

Allegations concerning published articles will be evaluated in accordance with the journal's publication ethics and correction or retraction procedures. When credible evidence indicates that published findings are unreliable or ethically compromised, the journal may issue a correction, expression of concern, or retraction to protect the integrity of the scholarly record.

8. Commitment to Research Integrity

KOMPAK encourages responsible research conduct and ethical scholarly communication. Authors, reviewers, and editors are expected to uphold the highest standards of academic integrity and cooperate with legitimate investigations into suspected misconduct.