Editorial Team Akurasi: Jurnal Studi Akuntansi dan Keuangan acknowledges that plagiarism is unacceptable and therefore establishes the following policy which states specific actions (penalties) if plagiarism is identified in an article submitted for publication in the Akurasi:Jurnal Studi Akuntansi dan Keuangan. For this reason, before submitting, AKURASI advises the Author to check for plagiarism independently. if the article is declared accepted, then AKURASI will check for plagiarism before it is published.

Definition:
Plagiarism is an act intentionally or unintentionally in obtaining or trying to obtain credit or value for a scientific work, by quoting part or all of another party's scientific works and/or works that are recognized as scientific works, without stating the source precisely and adequately.

For that, then:

Articles must be original, never before published, and not in the process of waiting for publication elsewhere. Material taken verbally from other sources needs to be clearly identified so that it differs from the original text.

If plagiarism is identified, the Editor-in-Chief is responsible for reviewing the article and will approve actions according to the level of plagiarism detected, with the following guidelines:

Plagiarism Rate
1. Plagiarized some short sentences from other articles without mentioning the source. Action: The author is given a warning and a request to change the text and quote properly.
2. Plagiarized most of the other articles without proper citation and did not mention the source. Action: The submitted article is rejected for publication in the Akurasi: Jurnal Studi Akuntansi dan Keuangan and the author may be sanctioned for not being allowed publication in the Akurasi: Jurnal Studi Akuntansi dan Keuangan.

All article authors are responsible for the contents of the articles they submit because they all sign the Letter of Originality of the Akurasi: Jurnal Studi Akuntansi dan Keuangan. If the article is classified as plagiarism, then all authors will be subject to the same action.

If the author is proven to have submitted a manuscript to the Akurasi: Jurnal Studi Akuntansi dan Keuangan by simultaneously sending it to other journals, and this overlap is found during the reviewer process or after publication, then action is given according to point 2 above.

If plagiarism is found outside the rules above, the editor of the Akurasi: Jurnal Studi Akuntansi dan Keuangan has the right to impose sanctions according to the policies of the editorial team.