Jurnal Ilmiah Akuntansi dan Bisnis Editorial board recognizes that plagiarism is not acceptable and therefore establishes the following policy stating specific actions (penalties) upon identification of plagiarism/similarities in articles submitted for publication in Jurnal Ilmiah Akuntansi dan Bisnis. Jurnal Ilmiah Akuntansi dan Bisnis will use Turnitin's originality checking software as the tool in detecting similarities of texts in article manuscripts and the final version articles ready for publication. A maximum of 20 % of similarities is allowed for the submitted papers. Should we find more than 20 % of the similarity index, the article will be returned to the author for correction and re-submission.
Definition: Plagiarism involves the "use or close imitation of the language and thoughts of another author and the representation of them as one's own original work."
Policy: Papers must be original, unpublished, and not pending publication elsewhere. Any material taken verbatim from another source needs to be clearly identified as different from the present original text by (1) indentation, (2) use of quotation marks, and (3) identification of the source.
Any text of an amount exceeding fair use standards (herein defined as more than two or three sentences or the equivalent thereof) or any graphic material reproduced from another source requires permission from the copyright holder and, if feasible, the original author(s) and also requires identification of the source; e.g., previous publication.
When plagiarism is identified, the Editor in Chief responsible for the review of this paper and will agree on measures according to the extent of plagiarism detected in the paper in agreement with the following guidelines:
Level of Plagiarism Minor Plagiarism A small sentence or short paragraph of another manuscript is plagiarized without any significant data or ideas taken from the other papers or publications. Punishment: A warning is given to the authors and a request to change the manuscript and properly cite the original sources.
Intermediate Plagiarism A significant data, paragraph, or sentence of an article is plagiarized without proper citation to the original source. Punishment: The submitted article is automatically rejected.
Severe Plagiarism A large portion of an article is plagiarized that involves many aspects such as reproducing original results (data, formulation, equation, law, statement, etc.), ideas, and methods presented in other publications. Punishment: The paper is automatically rejected and the authors are forbidden to submit further articles to the journal.