Journal of Economics, Business & Accountancy Ventura (JEBAV)
Publisher: Research Center and Community Services (PPPM), Universitas Hayam Wuruk Perbanas, Surabaya, Indonesia
Official Website: https://journal.perbanas.ac.id/index.php/jebav
Publication Ethics Contact: jebav@perbanas.ac.id
Introduction
The Journal of Economics, Business & Accountancy Ventura (JEBAV) is committed to maintaining the highest standards of academic integrity, research ethics, editorial independence, transparency, and accountability throughout the scholarly publishing process. This Publication Ethics and Malpractice Statement establishes the ethical principles, professional responsibilities, and procedures that govern authors, editors, editorial board members, peer reviewers, the publisher, and other parties involved in the publication process.
JEBAV follows the principles and recommendations of the Committee on Publication Ethics (COPE), including its guidance on editorial responsibilities, peer review, research misconduct, authorship disputes, corrections, retractions, and the integrity of the scholarly record.
The journal publishes scholarly contributions in economics, business, banking, finance, management, accounting, taxation, auditing, and related interdisciplinary disciplines. JEBAV expects all participants in the publication process to uphold scientific honesty, methodological rigor, intellectual independence, and responsible scholarly communication.
By submitting a manuscript to JEBAV, authors acknowledge their responsibility to comply with this policy and the journal's applicable editorial and publication requirements.
1. Scope and Definitions
This policy applies to all manuscripts submitted to JEBAV, including original research articles, review articles, and other scholarly contributions accepted within the journal's aims and scope. It covers manuscript preparation, submission, editorial screening, peer review, publication decisions, post-publication evaluation, and research integrity investigations.
For the purposes of this policy, publication misconduct includes plagiarism, fabrication, falsification, duplicate publication, simultaneous submission, inappropriate authorship attribution, undisclosed conflicts of interest, citation manipulation, unethical research practices, and other actions that compromise scholarly integrity.
A correction refers to a formal amendment of a published article when identifiable errors require clarification without necessarily invalidating the principal findings. A retraction is a formal notice indicating that substantial problems undermine the reliability or integrity of a publication. An expression of concern is an editorial notice alerting readers to serious unresolved questions regarding the reliability or integrity of published research.
A conflict of interest arises when financial, professional, institutional, personal, or other relationships could influence, or reasonably appear to influence, scholarly judgment, manuscript evaluation, or publication decisions.
2. Roles and Responsibilities
2.1 Responsibilities of the Editor-in-Chief and Editors
The Editor-in-Chief and the editorial team are responsible for safeguarding the academic quality, ethical integrity, and independence of the journal's publication process.
Editors evaluate manuscripts on the basis of originality, scientific significance, theoretical contribution, methodological rigor, analytical validity, clarity, and relevance to the journal's aims and scope. Editorial decisions must rely on scholarly evidence and professional judgment rather than personal relationships, institutional affiliations, commercial interests, or other inappropriate considerations.
The Editor-in-Chief holds responsibility for final editorial decisions, taking into account reviewers' assessments, editorial evaluations, journal policies, and applicable legal requirements concerning copyright, defamation, plagiarism, privacy, and intellectual property.
Editors must maintain the confidentiality of submitted manuscripts and associated editorial communications. They must not disclose unpublished findings or use confidential research materials for personal or professional advantage without the authors' explicit written permission.
Editors must disclose potential conflicts of interest and recuse themselves from handling manuscripts involving their own research, close personal relationships, family members, or circumstances that could compromise editorial impartiality. The Editor-in-Chief must assign such manuscripts to an independent and appropriately qualified editor.
When concerns regarding research misconduct arise, editors must undertake fair, evidence-based assessments consistent with applicable COPE guidance. Editors must provide relevant parties with appropriate opportunities to respond before reaching substantive conclusions.
Editors must ensure that manuscript evaluation remains fair and free from discrimination based on nationality, ethnicity, gender, religion, political beliefs, institutional affiliation, or other characteristics unrelated to academic merit.
2.2 Responsibilities of Peer Reviewers
Peer reviewers support editorial decision-making by providing independent, objective, constructive, and evidence-based evaluations of submitted manuscripts.
Reviewers must assess the originality, theoretical relevance, research design, methodological appropriateness, data analysis, interpretation of findings, and contribution of manuscripts to the relevant academic literature.
Reviewers must express their assessments clearly, substantiate critical comments with academic reasoning, and avoid personal criticism, discriminatory language, or unsupported judgments.
Reviewers must treat manuscripts and associated materials as confidential. They must not distribute manuscripts, disclose unpublished findings, or use privileged information for personal research or professional advantage.
Before accepting a review invitation, reviewers must disclose any actual, potential, or perceived conflicts of interest. Reviewers should decline invitations when their expertise is insufficient, their independence is compromised, or they cannot complete the review within the agreed timeframe.
Reviewers should identify relevant published studies that authors have overlooked and notify editors of suspected plagiarism, duplicate publication, data inconsistencies, fabricated references, or other possible ethical violations.
Reviewers must not request citations to their own publications or other sources unless those references have clear scholarly relevance to the manuscript.
2.3 Responsibilities of Authors
Authors are responsible for the originality, accuracy, transparency, and integrity of all manuscripts submitted to JEBAV.
Authors must present research objectives, theoretical frameworks, methodological procedures, empirical evidence, analytical results, and conclusions accurately and honestly. Fabrication, falsification, selective manipulation of findings, misleading statistical reporting, and deliberate misrepresentation of research procedures are strictly prohibited.
Authors must ensure that submitted manuscripts represent original scholarly work and have not been published previously or submitted simultaneously to another journal, except where a prior version is disclosed and permitted under the journal's policies.
Authors must appropriately acknowledge all sources of information, theoretical concepts, research instruments, datasets, analytical approaches, and intellectual contributions originating from other scholars.
Authorship must reflect substantial intellectual contributions to the research and manuscript. All listed authors must approve the submitted version and accept accountability for their respective contributions and the integrity of the work. Individuals who provide technical, administrative, editorial, or other assistance without meeting authorship criteria should receive appropriate acknowledgment.
Authors must disclose financial support, institutional relationships, personal interests, and other circumstances that may constitute conflicts of interest.
Authors must retain relevant research records and provide supporting data, analytical documentation, or methodological clarification when editors reasonably request such materials, subject to applicable ethical, legal, confidentiality, and contractual restrictions.
If authors discover significant errors or inaccuracies after submission or publication, they must promptly inform the editorial office and cooperate in implementing appropriate corrections or other necessary actions.
2.4 Responsibilities of the Publisher and Journal Management
The Research Center and Community Services (PPPM), Universitas Hayam Wuruk Perbanas, provides institutional, administrative, and technical support for JEBAV while respecting editorial independence.
The publisher and journal management share responsibility for maintaining publication integrity, supporting ethical editorial practices, protecting intellectual property, safeguarding confidential information, and ensuring the continued accessibility of published scholarly content.
The publisher must not influence editorial decisions for financial, institutional, political, personal, or commercial reasons.
Journal management must maintain appropriate manuscript management procedures, editorial records, publication archives, and mechanisms for addressing legitimate concerns regarding publication ethics.
3. Editorial Process and Peer Review
JEBAV implements a double-blind peer review system to support impartial, rigorous, and independent scholarly evaluation. Under this system, authors and reviewers remain anonymous to one another during the review process.
The editorial process begins with an initial assessment of the manuscript's relevance to the journal's aims and scope, compliance with author guidelines, originality, methodological quality, and adherence to publication ethics.
The journal conducts similarity screening using Turnitin. Manuscripts must satisfy the journal's maximum similarity threshold of 20%. Compliance with the numerical threshold does not automatically establish originality or guarantee editorial acceptance. Editors also examine the context of textual similarities, the accuracy of source attribution, and the possibility of plagiarism or inappropriate text recycling.
Manuscripts that successfully complete initial screening proceed to evaluation by at least two independent reviewers possessing expertise relevant to the research topic.
Editors select reviewers according to their academic qualifications, research experience, subject expertise, professional independence, and absence of relevant conflicts of interest.
Reviewers assess scientific quality, conceptual development, methodological transparency, analytical validity, interpretation of evidence, and the manuscript's contribution to knowledge in economics, business, accounting, finance, or related fields.
Editors communicate review outcomes and revision requirements to authors through the journal's editorial management system. Authors must address reviewers' comments systematically and explain any recommendations they do not adopt.
The editorial team documents relevant review recommendations, author responses, and editorial decisions to maintain accountability and procedural consistency.
The Editor-in-Chief or authorized handling editor makes the final publication decision based on the manuscript's scholarly merit, reviewers' recommendations, the adequacy of revisions, and applicable editorial policies.
Authors may submit a reasoned appeal when they believe a decision resulted from a substantive factual error, procedural irregularity, or demonstrable conflict of interest.
4. Originality, Plagiarism, and Duplicate Publication
JEBAV requires all submitted manuscripts to demonstrate original intellectual contributions and comply with established standards of academic attribution.
The journal prohibits plagiarism in all forms, including direct copying without proper acknowledgment, unattributed paraphrasing, misappropriation of ideas or analytical frameworks, unauthorized reproduction of data or figures, fabrication of citations, and the presentation of another person's intellectual contributions as one's own.
Inappropriate text recycling or self-plagiarism may also constitute a publication ethics violation when authors reproduce substantial portions of previously disseminated work without appropriate acknowledgment or disclosure.
Authors must not submit the same or substantially overlapping manuscripts to multiple journals simultaneously.
JEBAV assesses textual similarity using Turnitin and evaluates suspected plagiarism through editorial examination rather than relying exclusively on similarity percentages.
Editors may request clarification, supporting documentation, or manuscript revisions when similarity reports indicate potential ethical concerns.
When credible evidence suggests plagiarism, duplicate publication, or other forms of research misconduct, the editorial team follows relevant COPE procedures and may reject the manuscript or initiate further investigation.
5. Research Ethics Involving Human Participants and Animals
Research involving human participants must comply with applicable ethical principles, institutional requirements, privacy regulations, and relevant legal provisions.
Studies involving surveys, interviews, experiments, behavioral interventions, or the collection of identifiable personal information must obtain institutional ethical approval when required by the applicable research governance framework.
Authors must obtain informed consent when ethically and legally required and explain the nature, objectives, potential risks, and intended uses of participants' information.
Authors must state whether informed consent was obtained in written or oral form, where applicable. If researchers rely on an exemption or waiver of informed consent, they must identify the responsible ethics committee or competent authority, explain the rationale, and provide relevant documentation when requested.
Research participants' privacy and confidentiality must be protected. Authors must not disclose personally identifiable information without appropriate legal grounds and explicit permission when necessary.
In economics, finance, banking, business, and accounting research, these responsibilities also extend to sensitive organizational records, customer information, employee data, confidential financial documents, proprietary business information, and restricted administrative datasets.
When research involves animals, authors must comply with applicable animal welfare regulations, recognized ethical standards, and institutional approval requirements relevant to the study.
6. Research Data, Availability, and Reproducibility
JEBAV encourages transparent research practices that support the verification, evaluation, and reproducibility of published findings.
Authors should maintain accurate records of research data, sampling procedures, measurement instruments, analytical methods, statistical models, and relevant research documentation.
Where reasonably possible, authors should make the data, analytical code, research instruments, and supplementary materials supporting their conclusions accessible to qualified researchers.
Authors must respect legal restrictions, personal data protection requirements, research ethics approvals, confidentiality agreements, intellectual property rights, and third-party licensing conditions.
When applicable, manuscripts should include a Data Availability Statement explaining whether supporting data are publicly accessible, available upon reasonable request, restricted, or unavailable due to legitimate ethical or legal considerations.
Where authors deposit datasets or analytical materials in recognized repositories, they should provide persistent identifiers or appropriate access information.
For empirical research involving financial statements, market information, corporate databases, survey responses, or econometric analysis, authors should describe data sources, observation periods, sample selection criteria, variable operationalization, and analytical procedures with sufficient clarity to permit scholarly assessment and replication where feasible.
7. Conflicts of Interest
JEBAV requires authors, editors, and reviewers to disclose relationships or circumstances that could influence, or reasonably appear to influence, their professional judgment.
Potential conflicts of interest include financial relationships, research sponsorship, consultancy arrangements, institutional affiliations, employment relationships, personal relationships, professional competition, organizational memberships, and other relevant interests.
Authors must disclose potential conflicts of interest in a dedicated Conflict of Interest Statement within the manuscript.
Authors must also identify relevant funding sources and clarify the role of funders in research design, data collection, analysis, interpretation, manuscript preparation, and publication decisions where applicable.
Editors and reviewers must disclose relevant conflicts before participating in manuscript evaluation. The editorial team must implement appropriate measures, including reassignment or recusal, when a conflict threatens independent assessment.
The absence of a conflict of interest must also be stated when the journal requires an explicit declaration.
8. Use of Artificial Intelligence and AI-Assisted Technologies
JEBAV recognizes that generative artificial intelligence and AI-assisted technologies may support research and manuscript preparation when authors use them responsibly, transparently, and under appropriate human supervision.
Authors may use AI-assisted tools to support activities such as language refinement, research organization, literature exploration, idea development, and other permitted tasks. However, these technologies must not replace independent scholarly judgment, critical analysis, methodological responsibility, or original intellectual contribution.
Generative AI systems, including ChatGPT and similar technologies, must not be listed as authors or co-authors. Authorship requires human accountability, the ability to approve a manuscript, and responsibility for defending the integrity of the published research.
Authors remain fully responsible for the accuracy, originality, reliability, completeness, and ethical compliance of all manuscript content, including material produced or modified using AI tools.
Authors must independently verify AI-assisted statements, citations, references, interpretations, and analytical outputs. The use of AI does not excuse fabricated references, inaccurate reporting, misleading analysis, or plagiarism.
JEBAV requires authors who use generative AI or AI-assisted technologies during manuscript preparation to provide a formal disclosure statement in a separate section immediately before the reference list.
The declaration must identify the AI tool or service, explain its purpose, and confirm that the authors reviewed, verified, and edited the resulting content while retaining full responsibility for the manuscript.
Basic tools used solely for routine grammar checking, spelling correction, reference management, or manuscript formatting do not require a separate AI disclosure.
Authors must also protect confidential manuscripts, sensitive research data, intellectual property, and personal information when using external AI services.
Failure to disclose AI use that requires declaration may constitute a publication ethics violation and may result in editorial action consistent with the journal's applicable policies.
9. Citation Policy and Reference Integrity
JEBAV requires accurate, relevant, and transparent acknowledgment of scholarly sources.
Authors must provide appropriate citations for theories, concepts, empirical findings, research methods, datasets, quotations, and intellectual contributions developed by other researchers.
References must accurately identify the cited works and must not contain fabricated, misleading, or unverifiable bibliographic information.
The journal prohibits citation manipulation, including coercive citation requests, excessive self-citation without scholarly justification, coordinated citation arrangements, and the deliberate inclusion of irrelevant references to influence citation metrics.
Editors and reviewers must recommend additional references only when they materially improve the manuscript's theoretical foundation, methodological validity, empirical interpretation, or engagement with relevant scholarship.
10. Copyright, Licensing, and Preprints
JEBAV operates as an open access scholarly journal and publishes accepted articles under the Creative Commons Attribution-NonCommercial 4.0 International License (CC BY-NC 4.0).
Under this license, users may share and adapt published material for non-commercial purposes, provided they give appropriate attribution, identify relevant changes, and comply with the applicable license conditions.
Authors retain copyright in their scholarly works and grant JEBAV the right of first publication in accordance with the journal's copyright policy.
Authors must ensure that their manuscripts do not infringe third-party copyrights or other intellectual property rights. They must obtain any necessary permissions before reproducing copyrighted figures, tables, illustrations, research instruments, or other protected materials.
Authors must disclose previous dissemination of their manuscripts, including relevant preprints, working papers, conference proceedings, institutional repository deposits, or other publicly accessible versions.
The editorial team assesses previously disseminated materials according to JEBAV's originality requirements, copyright provisions, and applicable editorial policies. Prior dissemination does not automatically constitute duplicate publication, but authors must disclose it transparently.
11. Corrections, Retractions, and Expressions of Concern
JEBAV is committed to preserving the accuracy, reliability, and integrity of the published scholarly record.
The journal follows applicable COPE guidance when addressing significant errors, unreliable findings, research misconduct, or other issues identified after publication.
11.1 Corrections
JEBAV may issue a formal correction when an article contains substantive errors that affect its accuracy, presentation, interpretation, or scholarly record but do not invalidate its principal findings.
Corrections may concern statistical calculations, tables, figures, methodological descriptions, author information, references, or other significant elements.
Formal correction notices must clearly identify the affected article, explain the correction, and remain publicly accessible.
11.2 Retractions
JEBAV may retract an article when credible evidence demonstrates that its findings are unreliable or that serious ethical violations undermine the integrity of the publication.
Grounds for retraction may include substantial plagiarism, fabricated or falsified data, serious analytical errors, duplicate publication, unethical research practices, or other significant breaches of publication integrity.
Retraction notices must provide sufficient information to explain the reasons for the action and maintain a transparent connection with the original publication.
Retraction serves to correct the scholarly record and should not automatically be interpreted as a determination of intentional misconduct.
11.3 Expressions of Concern
The journal may publish an expression of concern when credible evidence raises serious questions about a published article but an investigation remains incomplete, inconclusive, or subject to unresolved institutional findings.
The editorial team must review expressions of concern as additional evidence becomes available and determine whether further action is appropriate.
11.4 Content Removal
In exceptional circumstances involving legal obligations, serious privacy violations, unlawful content, or substantial threats to safety, JEBAV may restrict access to or remove published material.
Where legally and practically permissible, the journal will retain a public notice explaining the action and preserving relevant bibliographic information.
12. Handling Allegations of Research and Publication Misconduct
JEBAV takes allegations of research misconduct seriously and evaluates them through confidential, impartial, and evidence-based procedures.
Reports may originate from reviewers, editors, authors, readers, research institutions, or other individuals with legitimate concerns regarding the integrity of submitted or published work.
The editorial team conducts an initial assessment to determine whether a report contains sufficient information or credible evidence to warrant further examination.
When appropriate, editors may request an explanation from the authors, seek supporting research documentation, consult independent experts, or contact the relevant institution for formal investigation.
Individuals implicated in alleged misconduct must receive a reasonable opportunity to respond to substantive concerns.
The editorial team must avoid premature conclusions, protect confidential information, and manage potential conflicts of interest throughout the investigation.
Editorial actions depend on the nature, severity, and evidentiary basis of the findings. Possible outcomes include manuscript revision, rejection, a formal correction, an expression of concern, retraction, or referral to the appropriate institution.
JEBAV follows relevant COPE flowcharts and recommendations when managing suspected plagiarism, authorship disputes, fabricated data, undisclosed conflicts of interest, and other publication ethics concerns.
13. Complaints, Appeals, and Authorship Disputes
JEBAV recognizes the right of authors and other stakeholders to raise legitimate concerns regarding editorial procedures, reviewer conduct, publication decisions, and research integrity.
Authors who disagree with an editorial decision may submit a formal appeal explaining the specific grounds for reconsideration and providing supporting evidence.
Appeals should identify substantive factual errors, procedural irregularities, overlooked evidence, or potential conflicts of interest rather than merely expressing disagreement with academic judgment.
The Editor-in-Chief or an appropriately independent editorial representative evaluates appeals. When necessary, the journal may seek additional independent expert advice.
Complaints involving editorial conduct, confidentiality, unreasonable delays, or alleged procedural misconduct must receive fair and proportionate consideration.
Requests to add, remove, or reorder authors after submission require a clear explanation and written agreement from all relevant authors. Where authorship disputes cannot be resolved through documented agreement, the journal may refer the matter to the authors' affiliated institutions in accordance with COPE guidance.
14. Confidentiality, Privacy, and Information Security
JEBAV requires editors, reviewers, editorial staff, and other authorized participants to protect the confidentiality of manuscripts, peer review reports, editorial correspondence, and unpublished research materials.
Confidential information must not be disclosed to unauthorized individuals or used for personal, institutional, or commercial benefit.
The journal processes personal information for legitimate editorial, scholarly publishing, administrative, and communication purposes in accordance with applicable privacy and data protection requirements.
JEBAV recognizes the relevance of Indonesian Law No. 27 of 2022 concerning Personal Data Protection and other applicable regulations.
The journal and publisher must implement reasonable organizational and technical safeguards to reduce the risks of unauthorized access, inappropriate disclosure, data alteration, and loss of editorial records.
15. Editorial Independence, Advertising, and Sponsorship
JEBAV maintains editorial independence from the institutional, financial, commercial, and personal interests of its publisher, sponsors, advertisers, and other external stakeholders.
The Editor-in-Chief and authorized editors make publication decisions based on academic quality, research integrity, and compliance with the journal's editorial policies.
Financial support, sponsorship, advertising arrangements, or institutional relationships must not determine the acceptance, rejection, or favorable treatment of manuscripts.
Any relevant sponsorship or funding arrangements must be disclosed transparently when necessary to protect scholarly independence and public trust.
16. Archiving and Long-Term Preservation
JEBAV is committed to preserving the accessibility, authenticity, and integrity of its published scholarly content.
The journal maintains electronic records of published articles, abstracts, bibliographic metadata, and associated publication information through its journal management and digital archiving systems.
JEBAV uses the Open Journal Systems platform to manage scholarly publishing activities and supports appropriate backup, information security, and recovery procedures.
The journal seeks to maintain long-term public access to published articles in accordance with its open access and electronic archiving policies.
Corrections, retractions, expressions of concern, and other significant post-publication changes must be documented to preserve the transparency and reliability of the scholarly record.
17. Sanctions and Editorial Actions
JEBAV may take proportionate action when investigations establish violations of research or publication ethics.
Depending on the severity and nature of the violation, actions may include requesting corrections or explanations, rejecting a submitted manuscript, withdrawing a manuscript from editorial consideration, issuing formal post-publication notices, or referring the matter to the relevant research institution.
For serious or repeated violations, the journal may consider temporary restrictions on future submissions when supported by documented findings, fair procedures, and an authorized editorial decision.
Editorial responses must consider available evidence, the seriousness of the ethical concern, the potential impact on the scholarly record, and the opportunity afforded to relevant parties to respond.
18. Compliance Statement
By submitting a manuscript to the Journal of Economics, Business & Accountancy Ventura (JEBAV), authors confirm that they have read, understood, and agreed to comply with this Publication Ethics and Malpractice Statement, the journal's author guidelines, and other applicable editorial policies.
Authors affirm that their submitted work satisfies the requirements of originality, accurate reporting, ethical research conduct, appropriate authorship, transparent disclosure, and responsible scholarly communication.
The Editor-in-Chief, Editorial Board, reviewers, and publisher share responsibility for implementing this policy consistently and maintaining the integrity of the journal's scholarly publications.
JEBAV supports the principles of the Committee on Publication Ethics (COPE) and the Code of Conduct and Best Practice Guidelines for Journal Editors.
Publication Ethics Contact
Journal of Economics, Business & Accountancy Ventura (JEBAV)
Research Center and Community Services (PPPM)
Universitas Hayam Wuruk Perbanas
Jl. Wonorejo Utara No. 16, Surabaya 60296, Indonesia
Email: jebav@perbanas.ac.id
Website: https://journal.perbanas.ac.id/index.php/jebav
Publication Ethics Reference
Committee on Publication Ethics (COPE): https://publicationethics.org/
COPE Core Practices: https://publicationethics.org/core-practices
COPE Code of Conduct and Best Practice Guidelines for Journal Editors: https://publicationethics.org/files/Code_of_conduct_for_journal_editors_Mar11.pdf