Retraction policy

Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) is committed to maintaining the integrity, accuracy, and reliability of the scholarly record. Retraction is an exceptional measure taken when an article is found to contain substantial errors, misconduct, or other issues that seriously compromise the validity or ethical integrity of the published work. The journal follows the principles of publication ethics and applies a fair, transparent, and evidence-based process when considering article retraction.

Grounds for Retraction

An article may be considered for retraction when there is clear evidence that the published findings, conclusions, or content are substantially unreliable or when the publication process has involved serious ethical violations. Reasons for retraction may include, but are not limited to:

Significant errors in data, methodology, analysis, or interpretation that materially affect the validity of the research findings.
Fabrication or falsification of research data, results, or other research materials.
Plagiarism, substantial text duplication, or inappropriate reuse of previously published material without proper acknowledgment.
Duplicate or redundant publication of substantially the same research in more than one journal.
Serious authorship violations, including unauthorized authorship, exclusion of legitimate authors, or disputes involving authorship that materially affect the integrity of the publication.
Undisclosed conflicts of interest that have significantly influenced the research, analysis, interpretation, or publication process.
Unethical research practices or violations of applicable research ethics requirements.
Manipulation of the peer-review or editorial process.
Use of fabricated, manipulated, or otherwise unreliable reviewer identities or recommendations.
Evidence that the article was published on the basis of fraudulent or seriously compromised information.
Other circumstances that, in the judgment of the Editor-in-Chief and Editorial Board, substantially undermine the integrity or reliability of the published article.

Retraction Procedure

When a potential reason for retraction is identified, the Editor-in-Chief and Editorial Board will conduct an initial assessment of the available evidence. Where necessary, the authors will be contacted and given an opportunity to provide clarification, supporting documentation, or a response to the allegation.

The journal may request additional information from the authors' affiliated institutions, research organizations, funding bodies, or other relevant parties when the matter cannot be adequately resolved through editorial investigation alone.

The decision to retract an article will be made by the Editor-in-Chief in consultation with the Editorial Board and, where appropriate, independent experts. The decision will be based on the available evidence, the seriousness of the issue, and its potential impact on the reliability of the scholarly record.

A retraction may proceed even if the authors do not agree with the decision, provided that sufficient evidence supports the retraction.

Retraction Notice

When an article is retracted, the original article will normally remain accessible in the journal archive to preserve the integrity and transparency of the scholarly record. The article will be clearly identified as “RETRACTED” on the article page and, where technically possible, on each page of the published version.

A separate and clearly identifiable Retraction Notice will be published and linked to the original article. The notice will state:

the title and bibliographic information of the retracted article;
the reason(s) for the retraction;
the date of the retraction;
the party or parties responsible for initiating the retraction, where appropriate; and
the relationship between the retraction notice and the original article.

The journal will not remove the original article from the online archive unless there are exceptional legal or ethical circumstances that require its removal.

Retraction Due to Author Request

Authors may request the retraction of their published article by submitting a formal written request to the Editor-in-Chief explaining the reason for the request. Such a request does not automatically result in retraction. The Editorial Board will independently evaluate the reason and supporting evidence before making a decision.

Authors remain responsible for the accuracy and integrity of their published work even after publication.

Correction, Retraction, and Expression of Concern

The journal distinguishes between corrections and retractions. Minor errors that do not affect the validity or interpretation of the research may be corrected through an appropriate correction notice. Where there is a potential problem but insufficient evidence to justify either correction or retraction, the journal may publish an Expression of Concern while further investigation is conducted.

Retraction will be used only when the reliability or ethical integrity of the published article is sufficiently compromised.

Post-Retraction Citation and Indexing

A retracted article may remain visible in the journal archive for the purpose of maintaining the scholarly record. Databases, indexing services, and citation systems may be notified of the retraction where appropriate. Readers and researchers are expected to clearly indicate the retracted status when citing or discussing the article.

Appeals

Authors may appeal a retraction decision by submitting a written appeal to the Editor-in-Chief with relevant evidence or substantive reasons that were not adequately considered during the initial investigation. The appeal will be reviewed by the Editor-in-Chief and/or Editorial Board, and an independent expert may be consulted when appropriate. The outcome of the appeal will be communicated to the authors and will normally constitute the journal's final editorial decision.

Editorial Independence

Retraction decisions are made independently of commercial interests, institutional pressure, authors' status, or other non-academic considerations. The primary consideration is the accuracy, reliability, and ethical integrity of the scholarly record.

Jurnal Akuntansi dan Keuangan Kontemporer reserves the right to retract articles when credible evidence demonstrates that doing so is necessary to protect the integrity of the journal and the academic community.