Plagiarism Policy

Plagiarism and Similarity Screening Policy

Jurnal Riset Akuntansi Kontemporer (JRAK) is committed to maintaining the originality, integrity, and ethical standards of all published scholarly works. In accordance with the principles of the Committee on Publication Ethics (COPE), all submitted manuscripts are subject to plagiarism and similarity screening using Turnitin or other appropriate similarity-detection tools.

Similarity Screening Process

Similarity screening is conducted at two stages of the publication process:

1. Initial Submission Screening

Authors are strongly recommended to conduct a similarity check before submitting their manuscript and to upload the similarity report as a supplementary file during submission.

At the initial editorial screening stage, the Editorial Team will review the manuscript and its similarity report before the manuscript proceeds to the peer-review process. Where necessary, the Editorial Team may conduct an independent similarity check.

2. Pre-Publication Screening

Manuscripts that have completed the peer-review and revision processes will be screened again by the Editorial Team before final publication. This final screening is intended to ensure that revisions made during the editorial process have not introduced inappropriate textual overlap and that the manuscript continues to meet JRAK’s academic integrity standards.

Similarity Assessment Criteria

The similarity percentage is used as an initial screening indicator and not as the sole determinant of plagiarism. Each similarity report will be evaluated by the Editorial Team by considering the source, extent, location, and nature of the identified textual overlap.

Similarity Score	Editorial Consideration
Below 20%	Generally acceptable for further editorial processing, subject to examination of the identified similarities.
20%–40%	Requires editorial assessment. Authors may be requested to revise, paraphrase appropriately, improve citation, or clarify the identified overlap before further processing.
Above 40%	Considered a high level of similarity and may result in rejection where substantial, inappropriate, or unattributed overlap is identified.

Similarity arising from properly cited quotations, references, methodological descriptions, institutional terminology, or other legitimate sources will be considered contextually and will not automatically be treated as plagiarism.

Conversely, a low overall similarity score does not automatically indicate that a manuscript is free from plagiarism. Significant unattributed copying from a single source or inappropriate reuse of previously published material may constitute an academic integrity concern regardless of the overall similarity percentage.

Editorial Actions

Where inappropriate textual overlap, plagiarism, duplicate publication, or substantial text recycling is identified, the Editorial Team may request clarification or revision from the authors, conduct additional similarity screening, reject the manuscript, or take other appropriate editorial actions.

For manuscripts that have already been published, suspected plagiarism or publication misconduct will be handled in accordance with JRAK’s Publication Ethics Policy and relevant Committee on Publication Ethics (COPE) guidelines.

The final determination regarding plagiarism and acceptable textual similarity remains the responsibility of the Editorial Team and will be based on academic judgment rather than solely on the numerical similarity score generated by plagiarism-detection software.