Conflict of Interest

Conflict of Interest Policy
Jurnal Riset Ilmu Akuntansi (JRIA) is committed to maintaining objectivity, transparency, and integrity throughout the scholarly publication process. All parties involved in the publication process must disclose any potential conflicts of interest that could influence the evaluation, conduct of research, or publication decisions.

Definition of Conflict of Interest
A conflict of interest arises when financial interests, personal relationships, professional relationships, institutional interests, or other interests may compromise an individual’s objectivity in the research and publication process.

Authors’ Responsibilities
Authors must disclose any relevant conflicts of interest at the time of manuscript submission. If there are none, authors should explicitly state that they have no conflicts of interest to declare.

Authors must also disclose all sources of research funding and the role of the funder(s), if any.

Editors’ Responsibilities
Editors must handle manuscripts objectively and avoid decisions influenced by personal or professional interests. Editors who have a conflict of interest regarding a manuscript must disclose it and recuse themselves from any decisions concerning that manuscript.

Reviewers’ Responsibilities
Reviewers must inform the editor of any conflict of interest that could compromise the independence of their review. Reviewers may be asked to withdraw from the review process if such a conflict could affect their objectivity.

Handling Conflicts of Interest
The editor will evaluate any reported conflict of interest and determine the steps needed to protect the integrity of the editorial process. If undisclosed information that could compromise the integrity of the publication is discovered, the journal may request clarification and take action in accordance with its publication ethics policy.