Conflict of Interest Policy

1. General Policy

KOMPAK: Jurnal Ilmiah Komputerisasi Akuntansi is committed to maintaining transparency, objectivity, and integrity throughout the scholarly publication process. All authors, reviewers, and editors must disclose any potential conflicts of interest that could influence, or reasonably be perceived to influence, their research, manuscript evaluation, or editorial decisions. This policy follows the ethical principles established by the Committee on Publication Ethics (COPE).

2. Types of Conflicts of Interest

Conflicts of interest may include financial relationships, employment, research funding, consultancy arrangements, institutional affiliations, personal relationships, academic competition, or other professional interests that could compromise impartiality. Both actual and perceived conflicts must be disclosed to ensure transparency and maintain confidence in the publication process.

3. Author Responsibilities

Authors must disclose all relevant financial and non-financial interests that could potentially influence their research findings, interpretations, or conclusions. Such disclosures must be provided during manuscript submission and included in a Conflict of Interest statement within the manuscript. Authors who have no conflicts of interest should explicitly declare their absence.

4. Reviewer Responsibilities

Reviewers must disclose any potential conflicts of interest before accepting a review assignment. Reviewers should decline invitations when personal, financial, institutional, or professional relationships could compromise their independence or objectivity. Reviewers must maintain confidentiality and provide fair, unbiased, and evidence-based evaluations.

5. Editor Responsibilities

Editors must disclose any conflicts of interest involving submitted manuscripts and withdraw from editorial handling when their impartiality may reasonably be questioned. In such cases, the manuscript must be assigned to an independent editor to ensure an objective and transparent evaluation process.

6. Disclosure and Management

All declared conflicts of interest will be assessed by the editorial team. Depending on their nature and significance, appropriate measures may include additional disclosure, independent peer review, reassignment of editorial responsibilities, or other safeguards. The existence of a conflict of interest does not automatically result in manuscript rejection, provided it is appropriately disclosed and managed.

7. Undisclosed Conflicts of Interest

Failure to disclose relevant conflicts of interest may constitute a violation of publication ethics. If undisclosed interests are identified during or after publication, the journal may request clarification, issue a correction, reassess the editorial decision, or take other appropriate actions in accordance with applicable publication ethics guidelines.

8. Conflict of Interest Declaration

All submitted manuscripts must include a Conflict of Interest declaration. Authors may use the following statement when no conflicts exist: "The authors declare that they have no financial or non-financial conflicts of interest that could have influenced the research presented in this manuscript." When conflicts exist, authors must clearly describe the nature of the relevant relationships or interests.

9. Commitment to Editorial Independence

KOMPAK ensures that editorial decisions are based solely on the scientific quality, originality, relevance, and ethical integrity of submitted manuscripts. Financial interests, institutional relationships, sponsorship, or personal considerations must not improperly influence peer review outcomes or publication decisions.