Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) recognizes that Artificial Intelligence (AI) technologies, including Generative AI and Large Language Models (LLMs), can assist authors, reviewers, and editors in various academic and editorial activities. However, the use of AI must be responsible and transparent, with humans remaining accountable for the integrity, accuracy, originality, and ethical aspects of scholarly publication.
This policy applies to authors, reviewers, editors, and other parties involved in the publication process of articles in Jurnal Akuntansi dan Keuangan Kontemporer.
Permitted Level of AI Use
The use of AI in manuscript preparation is permitted up to a maximum of 20% of the manuscript content, particularly for supporting language-related and technical activities such as grammar checking, language editing, translation, sentence restructuring, organization of ideas, and other non-substantive assistance.
The 20% limit is intended as an editorial guideline to ensure that the manuscript remains primarily the intellectual work of the authors. AI use exceeding this limit may be considered excessive and may result in a request for clarification, revision, or further editorial assessment.
The percentage of AI-assisted content is not, by itself, the sole basis for determining whether a manuscript complies with this policy. The editor may consider the nature, purpose, and substantive contribution of AI use, particularly whether AI has influenced the research design, data, analysis, interpretation, discussion, or conclusions.
Use of AI by Authors
Authors are permitted to use AI-based tools to assist with activities such as grammar checking, language editing, translation, sentence restructuring, organization of ideas, or other technical assistance, provided that such use does not replace the authors' intellectual responsibility for the scholarly work.
AI-assisted content must not exceed 20% of the manuscript content. Authors are expected to ensure that the majority of the manuscript, particularly the research problem, theoretical argument, methodology, analysis, interpretation, discussion, and conclusions, represents the authors' own intellectual contribution.
AI must not be used to generate or manipulate research data, research results, images, tables, references, citations, or scholarly information in a manner that could mislead readers. Authors are required to verify all information generated or assisted by AI before incorporating it into the manuscript.
Authors remain fully responsible for the content of their articles, including the accuracy of data, methodology, analysis, interpretation, conclusions, references, and compliance with research and publication ethics.
AI or AI systems may not be listed as authors or co-authors because AI cannot assume responsibility for the content of an article, approve the final version of a manuscript, or fulfill the responsibilities of authorship.
Disclosure of AI Use by Authors
If Generative AI is used substantively in the preparation of a manuscript, authors must transparently disclose such use. The disclosure should include the name or type of AI tool used, the purpose of its use, the part or stage of the work in which AI assistance was employed, and, where applicable, the estimated percentage of AI-assisted content.
Authors are required to include an AI declaration when the use of Generative AI is substantive or exceeds routine language assistance. The declaration may be presented as follows:
AI Use Declaration: The authors declare that Generative AI was used in the preparation of this manuscript for [state the purpose of use]. AI assistance was used in [state the relevant section or stage of manuscript preparation], with an estimated AI-assisted content of approximately [percentage]%. All AI-assisted content has been reviewed, verified, and revised by the authors, who remain fully responsible for the accuracy, originality, integrity, and final content of the manuscript.
If no AI was used, authors may provide the following statement:
AI Use Declaration: The authors declare that no Artificial Intelligence (AI) or Generative AI was used in the preparation, analysis, writing, or substantive editing of this manuscript.
The use of AI solely for basic spelling, grammar checking, or general language improvement does not require disclosure unless such use substantially affects the content or preparation of the manuscript.
Disclosure of AI use does not transfer responsibility away from the authors. Authors remain fully responsible for the entire content of the manuscript, including any sections generated or modified with the assistance of AI.
Prohibited Uses of AI in Research
Authors are not permitted to use AI to create research data that were not actually collected, fabricate or manipulate data, generate research results that do not originate from the actual research process, create nonexistent references or citations, or produce information deliberately designed to appear as valid research findings.
AI must not be used to independently develop or replace the authors' substantive research argument, methodology, data analysis, interpretation, discussion, or conclusions in a manner that makes the AI system the primary intellectual contributor to the manuscript.
The use of AI in ways that result in fabrication, falsification, plagiarism, information manipulation, or other violations of research ethics may be considered a serious breach of the journal's publication ethics policy and may constitute grounds for manuscript rejection, requests for clarification, investigation, correction, or retraction of a published article.
Use of AI by Reviewers
Reviewers must not upload manuscripts, research data, supporting documents, or confidential information obtained through the peer-review process into public AI systems or third-party AI services that do not guarantee the confidentiality of such information.
Reviewers may use AI tools to assist with administrative tasks or language editing that does not involve disclosure of confidential manuscript content. However, reviewers remain fully responsible for all comments, recommendations, and decisions submitted to the journal.
AI must not be used as a substitute for the reviewer's academic judgment. Reviewers must independently evaluate the scholarly quality, methodology, analysis, originality, and contribution of the manuscript.
Reviewers must also critically assess any AI-generated output used during the review process, as AI may produce inaccurate, biased, or irrelevant information.
Use of AI by Editors
Editors may use AI technologies to assist with routine administrative or editorial tasks, such as language checking, information organization, or preliminary identification of technical aspects of manuscripts, provided that such use does not compromise editorial independence and responsibility.
Editors must not enter confidential manuscript information into public AI systems or AI services that do not ensure the protection of confidential information. Decisions concerning acceptance, rejection, reviewer assignment, or other editorial actions remain the responsibility of the editor.
AI must not be the sole basis for making editorial decisions concerning the scholarly substance or integrity of a manuscript.
Accuracy and Verification
The use of AI does not eliminate the obligation to verify information. Authors, reviewers, and editors must ensure that information generated or assisted by AI has been checked against reliable sources.
In particular, AI may produce factual errors, invalid references, inaccurate citations, or incorrect interpretations. Therefore, anyone using AI is responsible for checking and ensuring the accuracy of the information before it is used in research or publication activities.
Confidentiality and Data Protection
Information obtained during the research, peer-review, and editorial processes must be treated as confidential. Unpublished manuscripts, research data, reviewer identities, reviewer comments, editorial decisions, and communications between authors and the journal must not be entered into public AI platforms if doing so could result in the disclosure or misuse of such information.
Authors, reviewers, and editors must consider data security, privacy, intellectual property rights, and applicable confidentiality requirements before using AI tools.
Plagiarism and Originality
The use of AI does not give authors the right to use the work of others without appropriate attribution. Authors remain responsible for ensuring that their manuscripts are original and that all sources used have been properly cited.
The use of AI to generate text cannot be used as a justification for disregarding the principles of attribution, citation, copyright, and academic integrity.
Authors' Responsibility
By submitting a manuscript to Jurnal Akuntansi dan Keuangan Kontemporer, authors declare that the entire manuscript has been reviewed and verified and that any use of AI, where applicable, complies with this policy, including the maximum 20% AI-assisted content limit.
Authors are responsible for any consequences arising from inappropriate use of AI, including excessive AI use, misinformation, copyright infringement, breaches of confidentiality, fabrication, falsification, plagiarism, and other ethical violations.
Verification of AI Use
The journal reserves the right to conduct an editorial assessment of suspected excessive or inappropriate AI use. Where necessary, authors may be requested to provide clarification regarding the extent, purpose, and sections of the manuscript in which AI was used.
An AI-detection result shall not be considered the sole or definitive evidence of misconduct because AI-detection technologies may produce false positives or false negatives. Editorial decisions will be based on the overall evidence, the manuscript content, the authors' explanation, and applicable publication ethics principles.
Violations of the AI Policy
If the journal identifies indications of AI use that violate this policy, the Editor-in-Chief and Editorial Board may request explanations or supporting evidence from the authors, reviewers, or relevant parties.
The actions taken by the journal will depend on the severity of the violation and may include a request for revision, manuscript rejection, termination of the review process, withdrawal of an editorial decision, publication of a correction, an Expression of Concern, or retraction of a published article.
Policy Updates
This AI Use Policy may be updated periodically to reflect technological developments, publication ethics standards, and best practices in scholarly communication. Any changes to the policy will be announced through the official website of Jurnal Akuntansi dan Keuangan Kontemporer.
Jurnal Akuntansi dan Keuangan Kontemporer supports the responsible use of AI technologies as tools to assist academic activities but emphasizes that AI does not replace human responsibility, judgment, integrity, or intellectual contribution in the research and scholarly publication process.
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) is abstracting & indexing in the following databases:
