Publication Ethics Statement

Code of Ethics for Scientific Publication

This code of ethics applies to all parties involved in the publication process of RATIOVA: Journal of Economic and Accounting Perspectives , including managers, editors, reviewers, and authors. The code refers to the Regulation of the Head of the Indonesian Institute of Sciences (LIPI) No. 5 of 2014 concerning the Code of Ethics for Scientific Publication, which emphasizes three main ethical principles:

  1. Neutrality – Publication management must be free from conflicts of interest.

  2. Fairness – Proper recognition must be given to entitled authors.

  3. Honesty – Avoidance of duplication, fabrication, falsification, and plagiarism (DF2P).

Duties and Responsibilities of Journal Managers

  • Determine the journal’s name, scope, publication frequency, and accreditation when necessary.

  • Appoint members of the editorial board.

  • Establish relationships among publishers, editors, reviewers, and other parties in contractual form.

  • Maintain confidentiality of all parties involved, including authors, editors, and reviewers.

  • Respect intellectual property rights, particularly copyrights.

  • Develop journal policies and communicate them to authors, the editorial board, reviewers, and readers.

  • Develop guidelines for editors and reviewers.

  • Ensure the journal is published regularly.

  • Guarantee the sustainability of funding for journal publication.

  • Build collaboration networks and promote the journal.

  • Prepare legal permits and other regulatory requirements.

Duties and Responsibilities of Editors

  • Serve as a bridge between the needs of readers and authors.

  • Strive to continuously improve the quality of publications.

  • Implement quality assurance processes for published works.

  • Maintain objectivity and freedom of opinion.

  • Safeguard the academic integrity of authors’ records.

  • Provide corrections, clarifications, or article retractions when necessary.

  • Take responsibility for style and format, while the article’s content remains the responsibility of the authors.

  • Encourage authors, readers, and reviewers to provide input for quality improvement.

  • Motivate authors to revise manuscripts until they meet publication standards.

  • Support researcher education regarding publication ethics.

  • Assess the impact of journal policies on authors and reviewers and make improvements as needed.

Duties and Responsibilities of Reviewers

  • Evaluate manuscripts submitted by editors and provide recommendations on publication eligibility.

  • Refrain from reviewing manuscripts in which they have a conflict of interest.

  • Maintain confidentiality of authors and review results.

  • Provide constructive criticism and suggestions to improve the manuscript.

  • Reassess revised manuscripts in accordance with journal standards.

  • Complete reviews promptly in compliance with established scientific guidelines.

Duties and Responsibilities of Authors

  • Ensure that all listed authors meet authorship criteria.

  • Take full responsibility for the content of the article, including methodology, analysis, and results.

  • Acknowledge the resources used, including funding.

  • State the limitations of the research in the article.

  • Respond to reviewer comments professionally and in a timely manner.

  • Notify the editor if they decide to withdraw an article.

  • Confirm that the submitted article is original, unpublished, and not under consideration by another publisher.