Correction and Retraction Policy

E-Jurnal Akuntansi TSM

1. Policy Statement

E-Jurnal Akuntansi TSM is committed to keeping the scholarly record accurate, credible, transparent, and trustworthy. The journal accepts that errors, inaccuracies, or ethical concerns may come to light after an article has been published, and that editorial action may then be needed to protect the reliability of the research.

This policy sets out how the journal deals with errors and concerns found in its published articles. Every decision will be made carefully, fairly, and openly, taking into account the nature and seriousness of the problem and what it means for the validity of the work.

The journal follows the principles of responsible scholarly publishing and considers the relevant guidelines and recommendations of the Committee on Publication Ethics (COPE). Its main goal is to protect the integrity of the academic record and to make sure readers are told about significant corrections or changes to published articles.

2. Scope of the Policy

This policy applies to all articles published in E-Jurnal Akuntansi TSM, including research articles and any other scholarly contributions the journal has accepted. The issues it covers include, but are not limited to:

errors in data, statistical analyses, calculations, tables, figures, or references;
errors in how research findings are interpreted or presented;
methodological errors that affect the validity or reliability of conclusions;
plagiarism or substantial overlap with previously published material;
fabrication or falsification of data, or manipulation of findings;
duplicate or redundant publication without proper disclosure;
authorship irregularities or undisclosed conflicts of interest;
violations of research ethics or publication ethics;
any other circumstance that could compromise the reliability or integrity of a published article.

The Editor-in-Chief and the Editorial Board review each case individually and decide on the appropriate action according to the evidence available.

3. Corrections

The journal may publish a formal correction when an error is found in a published article but does not overturn the study's overall findings or main conclusions. Corrections may be needed for numerical data, statistical results, tables, figures, author names, affiliations, references, or other information that must be amended to keep the record accurate.

A correction may be requested by the authors, found by the editorial team, or reported by readers, reviewers, or other interested parties. When a possible error is reported, the editorial team judges how significant it is and whether a formal correction is needed. Authors may be asked to supply supporting documents or a corrected version of the affected information.

Once a formal correction is approved, the journal will:

publish a correction notice that is clearly labeled as such;
identify the original article by its title, authors, publication details, and DOI where available;
describe the error and give the corrected information;
link the correction notice directly to the original article;
keep an accessible and transparent record of the correction.

Minor typographical or formatting mistakes that do not change how the research is read or how reliable it is may be fixed without a separate notice, as long as the changes do not materially alter the content and are handled openly.

4. Retractions

The journal may retract a published article when reliable evidence shows that its findings, conclusions, or scholarly content are seriously compromised. Retraction may be considered in situations such as:

the findings are unreliable because of major methodological errors, substantial miscalculations, or fabricated or falsified data;
the article contains substantial plagiarism or unauthorized use of earlier published material;
the article is a duplicate or redundant publication that materially breaches publication ethics;
serious research misconduct or ethical violations have affected the integrity of the publication;
the peer-review process was manipulated, or the publication was obtained through fraud;
undisclosed conflicts of interest or other serious irregularities materially undermine the article's credibility;
other circumstances show that the work cannot be relied upon.

The decision rests on the available evidence and the seriousness of the concerns. The Editor-in-Chief makes the final editorial decision, with input from the Editorial Board, independent experts, or relevant institutions where appropriate.

An article may be retracted even if the authors disagree, provided the evidence is sufficient. Where practicable, authors are given a reasonable chance to respond to the concerns before a decision is finalized.

5. Retraction Procedure

The journal follows a fair and systematic procedure whenever a retraction is under consideration.

5.1 Identification of Concerns

Concerns may come from authors, readers, reviewers, editors, academic institutions, or anyone else with relevant information. A report should identify the article concerned and clearly explain the suspected error, misconduct, or ethical issue, with supporting evidence where available.

5.2 Preliminary Assessment

The editorial team first assesses whether the concerns justify a closer look. The Editor-in-Chief may ask for more information, original data, supporting documents, explanations from the authors, or advice from qualified experts.

5.3 Communication with Authors

The corresponding author and, where appropriate, the co-authors are told about the concerns and given a reasonable opportunity to explain and provide evidence. The journal considers their responses fairly and objectively.

5.4 Investigation and Evaluation

The Editorial Board evaluates the information gathered and may consult independent specialists, the authors' institutions, or other relevant bodies when necessary. Investigations are carried out impartially, with attention to confidentiality, procedural fairness, and protection of the scholarly record.

5.5 Editorial Decision

After the assessment, the Editor-in-Chief may decide to:

take no further action if the concerns are not substantiated;
publish a correction if the problem can be resolved without invalidating the main findings;
publish an Expression of Concern if significant concerns remain open while more information is sought;
retract the article if the evidence supports it.

The action chosen is proportionate to the nature and seriousness of the issue.

5.6 Publication of the Retraction Notice

When retraction is warranted, the journal publishes a formal notice that explains the reasons for the decision and identifies the affected article. The notice is publicly accessible and linked to the original article so that readers can easily see its status.

6. Retraction Notice and Article Status

Where applicable, a retraction notice should include:

the title and bibliographic details of the affected article;
the authors' names and the DOI, if available;
a clear statement that the article has been retracted;
the reasons for the retraction and the basis for the decision;
the date on which the notice is published;
the party that initiated or issued the retraction, where appropriate.

The retracted article generally stays in the journal's online archive to preserve the scholarly record. Where technically possible, it is clearly marked as RETRACTED and linked to its retraction notice. The journal also updates the article's metadata and informs relevant indexing or registration services where appropriate and technically supported.

7. Expression of Concern

The journal may publish an Expression of Concern when credible questions arise about the integrity or reliability of a published article but the evidence does not yet justify an immediate correction or retraction. This may be appropriate when:

credible evidence points to possible research misconduct that has not been conclusively established;
an investigation by the journal or a relevant institution is still under way;
a relevant institution cannot or will not investigate a serious allegation;
significant concerns remain unresolved despite reasonable efforts to obtain clarification.

The notice identifies the affected article and explains the nature of the concerns without presenting unverified allegations as established fact. It may be updated or supplemented if further evidence emerges and a new editorial decision is justified.

8. Article Removal

The journal generally aims to keep published articles, including retracted ones, as part of the permanent scholarly record. Removing an article from public access will be considered only in exceptional cases, such as serious legal violations, breaches of privacy, defamatory content, or other substantial risks that a correction or retraction notice cannot adequately address.

If removal is necessary, the journal retains a suitable bibliographic record and, where legally permitted, explains what was done. Such decisions are made by the journal in consultation with the publisher and relevant authorities where appropriate.

9. Responsibilities of Authors

Authors are responsible for the accuracy, originality, and integrity of their published work. An author who finds a significant error or inaccuracy in an article published in the journal should promptly notify the editorial office and provide relevant information and evidence.

Authors are expected to cooperate with the journal's assessment and investigation, answer reasonable requests for clarification, and help prepare corrections when appropriate. If an author does not respond or cooperate, the journal can still take appropriate editorial action when the evidence supports it.

10. Editorial Responsibilities

The Editor-in-Chief and the Editorial Board make sure that post-publication concerns are properly assessed and that decisions follow publication ethics principles. In handling correction and retraction cases, the editorial team will:

assess reported concerns objectively and without discrimination;
weigh the available evidence before deciding;
give affected authors a reasonable opportunity to respond;
keep matters confidential where appropriate;
avoid or manage conflicts of interest in the investigation and decision process;
seek independent expert advice when needed;
communicate decisions and their reasons appropriately;
make sure corrections, Expressions of Concern, and retraction notices are clearly linked to the relevant articles.

If an editor has a conflict of interest in a case under investigation, the matter is handed to an independent editor or another qualified editorial representative.

11. Appeals and Complaints

Authors or other parties directly affected by a correction or retraction decision may appeal to the editorial office. An appeal should explain the grounds for disagreement and include any additional evidence relevant to the decision.

The Editor-in-Chief, or an independent editorial representative when a conflict of interest exists, reviews the appeal and may seek independent expert advice if necessary. The journal will consider new evidence and may change its decision when justified. An appeal does not automatically pause an editorial action that is needed to protect the integrity of the scholarly record.

12. Transparency and Preservation of the Scholarly Record

The journal is committed to keeping a transparent and reliable record of its published research. Corrections, Expressions of Concern, and retraction notices are made publicly accessible as appropriate and linked to the original articles.

The journal will not change published findings or conclusions in a substantive way without proper disclosure. Any post-publication action is documented so that readers can understand the article's status and what was done. Where applicable, associated metadata is updated to show the article's current status.

13. Compliance with Publication Ethics

This policy should be read together with the journal's Publication Ethics Policy, Editorial Policy, and other relevant policies. When evaluating post-publication concerns and deciding on action, the journal takes into account the applicable principles and recommendations of COPE. It may review and update this policy as needed to stay consistent with developments in publication ethics and responsible scholarly publishing.

14. Reporting Errors and Ethical Concerns

Authors, readers, reviewers, and other stakeholders who notice possible errors or ethical concerns in articles published by the journal are encouraged to contact the editorial office. A report should include the article title, the DOI or URL where available, a clear description of the concern, and supporting evidence where applicable.