Correction and Retraction

Jurnal Riset Mahasiswa Akuntansi (RISMA) is committed to maintaining the accuracy and integrity of the scholarly record. This policy governs the handling of published articles that contain errors or instances of misconduct, in accordance with the COPE Retraction Guidelines.

This policy governs corrections, expressions of concern, and retractions of published articles, following COPE guidance. The purpose of a retraction is to correct the literature and maintain its integrity, not to punish authors.

A. Types of Action
- Correction/Erratum/Corrigendum: For errors that do not alter the main conclusions—such as misspellings of names or affiliations, erroneous tables or figures, citation errors, or data issues that do not affect the core findings.
- Expression of Concern: Issued when there are serious concerns regarding the reliability of an article, but evidence is insufficient, an investigation is ongoing, or information is currently unavailable.
- Retraction: Implemented when the editors no longer have confidence in the article’s results and conclusions.
- Removal: Applied only in very limited cases—for instance, if the content is unlawful, defamatory, violates privacy, or poses a risk of harm. A notification will still be published.

B. Grounds for Retraction
An article may be considered for retraction if:
- There is clear evidence of major errors, irregularities in data or figures, or fabrication and falsification that render the findings unreliable.
- It involves plagiarism, or the use of ideas, text, or data without proper attribution or authorization.
- The article constitutes a redundant or duplicate publication without justification or disclosure.
- There are issues regarding authorship, such as the inclusion of fictitious authors.
- The research was conducted unethically—for example, without participant consent or required permits.
- The peer-review process has been manipulated, or there are undisclosed conflicts of interest that could influence the interpretation of findings or recommendations. - There is evidence of citation manipulation or the undisclosed use of artificial intelligence (AI) that compromises the reliability of the content.
- A retraction is inappropriate if the available information is insufficient; in such cases, the journal may issue an "Expression of Concern".

C. Decision Authority
The final decision to correct or retract an article rests with the Editor-in-Chief, with input from the editorial board. The publisher and journal management may assist in the investigation. If the Editor-in-Chief has a conflict of interest, the decision shall be made by another editor or an independent party.

D. Procedure
1. Reports may be received from readers, authors, peer reviewers, or other parties (see the procedure for handling alleged misconduct), or they may be identified by the editors themselves.
2. The editor evaluates the report and notifies the corresponding author, requesting a response within a reasonable timeframe.
3. If necessary, the editor may seek the opinion of an independent expert or the author’s affiliated institution.
4. The editor determines the appropriate course of action: no action, a correction, an "Expression of Concern," or a retraction.
5. The decision is communicated to the author(s) and the person who submitted the report, and a formal notification is subsequently published.
A retraction notice is published as soon as the editor is satisfied that the article meets the criteria for retraction. If the determination process is time-consuming, the journal may issue an "Expression of Concern" in the interim.

E. Content of Notices
Every notice regarding a correction, "Expression of Concern," or retraction must:

Be linked to the relevant article (and vice versa) and remain freely accessible to all readers.
- Include the title, author names, DOI, and journal identification.
- Clearly explain the reasons for the action and specify who initiated it (the editor, the author, or the publisher).
- Be objective, factual, and non-accusatory in tone.

F. Handling Retracted Articles
Retracted articles remain available on the journal’s website, with a clear "RETRACTED" label displayed on every page of the PDF and on the article webpage, to ensure they are not cited without awareness of their status. Article metadata is updated, and the journal notifies indexing services as well as the DOI provider (Crossref), where applicable.

G. Author-requested Retraction
Authors who discover serious errors in their articles are required to notify the editor immediately via risma@unram.ac.id. The journal will assess the request and issue a correction or a retraction, depending on the nature and severity of the error. A voluntary retraction due to an unintentional error is considered a responsible action.

H. Batch Retractions
In cases where there is evidence of systematic manipulation of the publication process , the journal may retract multiple articles simultaneously following a thorough investigation.

I. References
COPE Retraction Guidelines (Version 3, 2025)
Committee on Publication Ethics (COPE)