Plagiarism Policy

Jurnal Riset Mahasiswa Akuntansi (RISMA) is strongly committed to upholding academic integrity and the originality of scholarly work, as well as preventing any form of plagiarism or data fabrication in all published manuscripts.

1. Originality Requirements & Similarity Threshold
Every submitted manuscript must be the author’s original work and must not have been previously published in any other medium or journal.
Simultaneous submission of a manuscript to more than one journal is strictly prohibited.
The maximum allowable similarity index for manuscripts processed by *Jurnal RISMA* is 20% (excluding the bibliography and properly cited direct quotations).

2. Plagiarism Detection Procedures
The Editorial Board conducts an initial integrity check of each manuscript using reputable plagiarism-detection software, such as Turnitin, before the manuscript is sent to reviewers.

The screening process is conducted in two stages:
- Initial Screening: Performed upon submission. If the similarity index exceeds 20%, the manuscript will either be returned to the author for revision or rejected outright.
- Final Screening: Performed after the revision process is complete—but prior to publication—to ensure that no new instances of plagiarism have been introduced during the revision phase.

3. Prohibited Forms of Plagiarism
Jurnal RISMA strictly prohibits the following practices:
- Direct Plagiarism: Copying text word-for-word from another source without providing proper attribution or using quotation marks.
- Paraphrasing Plagiarism: Altering the wording or sentence structure of another person’s work without providing clear attribution or citation. Self-Plagiarism (Auto-plagiarism): The use of substantial portions of one’s own previously published scholarly work without proper citation.
- Data Fabrication & Falsification: Falsifying, manipulating, or inventing research data and results.

4. Actions & Sanctions for Misconduct
Should any indication of plagiarism or data manipulation be discovered in a manuscript, the Editorial Board will take tiered actions in accordance with the guidelines set forth by COPE (Committee on Publication Ethics):

- Stage of Discovery Action Taken by the Editorial Board
During the Review Process (Pre-publication) The manuscript will be rejected or returned to the author(s) for a complete revision and rigorous citation (depending on the severity of the case).
- After Publication (Post-publication) The article may be formally retracted from the journal portal, accompanied by a *Retraction Notice* and notification sent to the author’s affiliated institution.

5. Author Obligations
Authors are required to ensure that all references cited within the text are accurately included in the bibliography, using reference management software (such as Mendeley or Zotero) and adhering to the specific style guide of Jurnal RISMA.

Commitment to Academic Ethics
Jurnal RISMA upholds academic honesty and integrity. Authors bear full responsibility for the originality of the content and the ideas presented in their manuscripts.