Plagiarism and Retraction Policy

The editorial board of the JURNAL MAHASISWA AKUNTANSI acknowledges that plagiarism is unacceptable conduct, and therefore, issues the following policy regarding specific punishment following the identification of plagiarism/similarities of articles submitted to be published in the JURNAL MAHASISWA AKUNTANSI. JURNAL MAHASISWA AKUNTANSI shall use “Turnitin” software as a tool to detect text similarities of the submitted article to be published with other articles. The maximum tolerated similarity for the submitted article is 25%. More than 25% of similarities found in an article will result in the article being returned to the author(s) to be revised and resubmitted.


Plagiarism is “utilization or citation of the language and thoughts and representation of other works as an original work of a person."


The article should be authentic that has never been published and or is not on the waiting process to be published in other places. Any materials taken from other sources should be clearly identified and differentiated from the work submitted to be published by (1) indentation, (2) employment of citation marks, and (3) source of identification.

Each text with more than acceptable utilization standards (here it is defined as more than two or three sentences or similar to that) or graphic materials taken from other source needs to obtain written consent from the copyright owners, and if possible, should mention the original author by citing the source of identification, for instance, previous publication. 

When plagiarism is identified, the chief editorial board is responsible for reviewing the submitted manuscript and will authorize appropriate measures based on the detected level of plagiarism within the submitted manuscript by adhering to the following guidelines: 

Level of Plagiarism 

Minor  :  Small parts of other articles are plagiarized without data or any significant ideas taken from other papers/articles.

Measure to be taken    : Warning is given to the author(s), and author(s) is asked to revise the plagiarized text and to make appropriate citations to the original article.

Major  :  A large part of the manuscript plagiarized without any proper citation of the original source. 

Measure to be taken:   The submitted article is rejected, and the author(s) is banned from submitting further articles for one year.

Full      :  Most parts of the submitted manuscript plagiarize other works that involves reproduction of the original works or ideas presented in other publications.

Measure to be taken    : The manuscript is rejected, and author(s) is banned from sending further articles for five years.

It can be understood that all authors are responsible for the content of the submitted manuscript as they must have read and understood the Copyrights Policy and Guidelines of the JURNAL MAHASISWA AKUNTANSI. If punishment is to be taken for plagiarism, it is applicable for all authors of the submitted manuscript. 

When a second plagiarism case by the same author(s) is identified by the Editorial Board, then the author(s) will be forever banned from submitting further articles. 

This policy is also applicable for materials reproduced from other publications by the same author(s). If an author(s) uses texts or pictures that have been previously published, paragraphs or numbers that should be identified as cited from previous works. It can be understood that in the case of articles in review process articles, this is often the case.

Author(s) should identify the source of the previously published materials and should obtain written consent from the author of the original work and their publisher. When an author(s) submits a manuscript to the JJURNAL MAHASISWA AKUNTANSI, and the manuscript is found to have overlap or similarities with an article sent to other publisher or following a publication of two articles, substantial similarities and overlap are found, then it will be treated as a severe plagiarism case. Significant overlap means the utilization of identic or almost similar numbers and texts with little or no modification in half or more parts of the articles. For less than half but more than one tenth of article plagiarism should be treated as major plagiarism. When a plagiarism part found in the method of the research, it should be treated as minor plagiarism. 

When an author(s) uses several materials that have been previously published to clarify a new results presentation, the previously published materials should be identified, and the differences for publication should be stated. The consent for republication should be obtained from the copyright owner. In relation to the manuscript which is initially published in a conference then submitted to be published to the JURNAL MAHASISWA AKUNTANSI either in an identical form or a broaden form, the  author(s) should identify the name and date of the conference and the publication date and should obtain the written consent to republish the article from the copyright owner. The editor may decide to reject the manuscript. 

However, an author(s) is permitted to use parts of unpublished materials, including visual graphics, in the publication of the next journal. In relation to the submitted publication that was originally published in other languages, the title, date, and original published journal should be identified by the author, and the copyright should be obtained. The editor can accept such translated publication to attract a wider range of audience. The editor can select certain previously published articles (such as “historical” articles) to be republished to provide better perspective for the articles issued in one edition of the JURNAL MAHASISWA AKUNTANSI. This republication should be clearly identified and the date, the name of the original publisher should be mentioned, and written consent form the author should be obtained.

The editor of the JURNAL MAHASISWA AKUNTANSI is responsible to maintain the numbers of blacklisted authors and will ensure to check that there is no authors submitting their articles that belong to this list. If a blacklisted author is identified, the editor will notify the chief editor, where appropriate measure will be taken. This policy will be published in the website of the journal with the instruction to send the manuscript, and the copy will be sent to the author(s) through e-mail confirmation following the acceptance of their original manuscript. Retraction and/or author(s) correction are not advised for the articles that are currently in publication process (editing, copywriting, layout, etc).

The editor of the JURNAL MAHASISWA AKUNTANSI will consider to retract publication when:

The editor has clear evidence that the findings are unreliable, either due to the unethical conduct (e.g. data override) or honest mistake (e.g., miscalculation or experiment mistake). Previous findings that have been published in other places without appropriate cross reference, consent, or justification (e.g., over publication case) are considered unethical research plagiarism. 

The editor of the JURNAL MAHASISWA AKUNTANSI will consider releasing a concern statement when:     

The editor receives evidence that the research is unsatisfactory or publication error by the authors. There is evidence that findings are unreliable, but the author's institution will not investigate this case. They believe that investigation toward suspect of infringement related to publication is not or yet fair and impartial or inconclusive, an investigation is currently being done, but the result will not be available for a long time. 

The editor of the JURNAL MAHASISWA AKUNTANSI will consider issuing a correction when:     

A small part of the previously considered good publication is proven to be misleading (especially due to honest mistake), a list of author(s)/contributor(s) are incorrect (e.g., substantial contributor’s name has been omitted, or insufficient contributor’s name has been included) 

This mechanism is in adherence to the guideline from the ethical publication committee that can be accessed at