JOURNAL POLICY • TRANSPARENCY & RESEARCH INTEGRITY
Conflict of Interest Policy
Jurnal Akuntansi, Manajemen dan Bisnis Digital (JAMBD)
JAMBD requires authors, reviewers, editors, and the publisher to disclose and appropriately manage competing interests.
1. General Principle
A conflict of interest exists when financial, professional, personal, academic, institutional, ideological, or other relationships could reasonably be perceived to influence judgment or objectivity.
2. Authors
Authors must disclose relevant competing interests at submission and in the final article. If none exist, the article should state that the authors declare no conflict of interest.
3. Reviewers
Reviewers must decline or disclose an assignment where a relationship could affect or appear to affect impartiality, including close collaboration, recent co-authorship, institutional dependency, personal relationships, competition, or financial interests.
4. Editors
Editors must not handle manuscripts where they have a competing interest. Such manuscripts must be reassigned to an independent editor.
5. Publisher and Financial Administration
Editorial decisions are independent of commercial, institutional, and financial interests. Article Processing Charges are administratively separate from peer review and editorial decisions.
6. After Publication
Undisclosed conflicts identified after publication may require a correction or other notice where disclosure is necessary for transparency.
Policy Commitment
JAMBD applies this policy consistently to protect editorial independence, research integrity, transparency, and the reliability of the scholarly record.
