Authorship Criteria

Standards for Scientific Contributions, Corresponding Author Responsibilities, AI Ethics, and Publication Integrity

Integrity and Authorship Transparency

A. Authorship Standards

1. Substantial Contribution
 Making a substantial contribution to the conception or design of the research, or to the process of collecting, analyzing, or interpreting scientific data.

2. Drafting and Critical Revision
Actively participating in the drafting of the initial manuscript or conducting critical revisions of the article’s substance and intellectual content.

3. Approval of the Final Version
Reading, reviewing, and providing explicit approval for the final version of the manuscript, which is ready to be submitted for publication.

4. Accountability and Responsibility
Willing to take responsibility for the entire content of the work, including assisting in addressing questions regarding the accuracy or integrity of any part of the manuscript.

Important Note: All individuals who meet these four criteria are entitled to be listed as authors. Holding a structural position, possessing seniority within an institution, having a personal relationship, or merely providing research funding or facilities does not automatically confer the right to authorship.

B. Author Contributions

Authors are requested to transparently explain their individual contributions within the manuscript. Recognized contribution roles include:
• Conceptualization: Formulation of research ideas and concepts.
• Methodology: Design and development of research methods.
• Data Collection: Field execution or data curation.
• Formal Analysis: Statistical or econometric processing.
• Drafting: Preparation of the initial manuscript.
• Review & Editing: Critical review and editing.
• Visualization: Creation of graphs, tables, and diagrams.
• Supervision & Administration: Research leadership and guidance.

A writer can hold more than one role. Contribution statements must be agreed upon by all authors. Inclusion of a technical role does not replace the obligation to fulfill the 4 main criteria for authorship.

C. Responsibilities of the Corresponding Author Role

The Corresponding Author acts as the primary point of contact between the author team and the Jurnal Riset Mahasiswa Akuntansi editorial board throughout the submission, peer review, production, and post-publication stages. Key responsibilities include:
✓ Accuracy of Author Metadata: Ensuring that the full identities, institutional affiliations, active email addresses, and official identifiers (such as ORCID IDs) of all authors are accurately recorded.
✓ Collective Submission Approval: Confirming that all authors have approved the content of the manuscript, the order of authorship, and the submission of the manuscript to Jurnal Riset Mahasiswa Akuntansi.
✓ Coordination of Editorial Responses: Coordinating responses to comments from editors or reviewers and ensuring the timely submission of revised manuscripts.
✓ Ethical Transparency & Funding Disclosures: Ensuring that statements regarding author contributions, research funding sources, and declarations of no conflicts of interest are provided in full.
✓ Post-Publication Communication: Being available to address inquiries, requests for data clarification, or academic critiques from readers following the publication of the article.

D. Author Order & Changes to Author Names

The order of author names is determined by mutual agreement among all contributors prior to manuscript submission.
Any request to add or remove an author, or to change the order of names after the manuscript has been submitted, must be formally requested by the corresponding author to the Editor. This request must include a valid written justification and a signed letter of consent from all authors (including the individual(s) being added or removed).
Changes to authorship after publication can only be processed through the issuance of an official correction (erratum).

E. Acknowledgements

Individuals or institutions that have contributed to the work but do not meet all four primary criteria for authorship should be listed in the Acknowledgements section.
Such non-authorial contributions include:
1. Administrative or managerial support for a laboratory or department.
2. Technical assistance with data collection instruments or data entry.
3. Language editing (proofreading).
Authors must ensure that they have obtained written permission from any individuals or entities named in the acknowledgements.

F. Authorship Misconduct

Jurnal Riset Mahasiswa Akuntansi strictly prohibits all forms of authorship manipulation. Violations of authorship ethics include:
× Guest / Honorary Authorship
Including the name of a prominent individual solely to enhance the manuscript’s reputation, despite them having made no substantive contribution.
× Gift Authorship
Adding the name of a colleague, supervisor, or associate as a favor or gesture of reciprocity, despite them having had no involvement in the research.
× Ghost Authorship
Omitting or concealing the name of a researcher who has made a significant contribution to the work.
Strict Prohibition: Authors are strictly forbidden from including an individual’s name without that person’s knowledge and written consent.

G. AI & Generative Tools

Official Policy on AI Tools & Large Language Models (LLMs)
Artificial Intelligence (AI) tools—including ChatGPT, Claude, Gemini, and other forms of generative AI—cannot be listed as authors or co-authors. AI software lacks legal status, cannot sign ethical declarations, and cannot assume accountability for published manuscripts.

Requirement for Transparent Disclosure (Declaration of AI Use)
If authors utilize generative AI technology during the research process (e.g., for improving language readability, generating programming code, or conducting preliminary analysis), this must be explicitly declared in the "Methods" section or a dedicated statement within the manuscript. The declaration must specify the name of the software, its version, the purpose of its use, and the extent to which it was employed.
All human authors retain 100% absolute responsibility for the accuracy of the data, the originality of the work, the validity of references, the absence of AI-generated "hallucinations," and the overall scientific integrity of the article.

H. Authorship Disputes

Disputes regarding authorship should first be addressed through discussion and consensus among the authors. The editorial team of Jurnal Riset Mahasiswa Akuntansi may facilitate clarification by requesting written statements of contribution and supporting research evidence.
If a consensus cannot be reached, the Editor reserves the right to pause the manuscript's editorial process and refer the investigation to the ethics committee of the institution where the research was conducted, in accordance with the COPE Flowcharts. The final status of the manuscript will be determined based on formal recommendations and available objective evidence.