Publication Ethics and Malpractice Statement

1. Introduction

COMSEP (Community Service and Empowerment Journal) is a peer-reviewed journal published by Asosiasi Dosen Akuntansi Indonesia (ADAI). COMSEP is committed to maintaining high standards of publication ethics, academic integrity, transparency, and accountability in all stages of the publication process. The journal does not tolerate plagiarism, data fabrication, falsification, or other forms of research and publication misconduct.

This statement outlines the ethical responsibilities of all parties involved in the publication process, including authors, the Editor-in-Chief, editors, editorial board members, peer reviewers, and the publisher. The policy is informed by the principles and guidance of the Committee on Publication Ethics (COPE).

Publication in COMSEP is intended to support the dissemination of credible, original, and practically relevant knowledge through community service, community empowerment, training, mentoring, technology implementation, and other community-based initiatives. All parties are expected to uphold honesty, fairness, confidentiality, and professional responsibility.

2. Ethical Guidelines for Journal Publication

The publication of articles in COMSEP contributes to the development and dissemination of knowledge and the improvement of community practices. Published articles should provide an accurate account of the activities undertaken, the methods applied, and the outcomes achieved.

ADAI, as the publisher, takes its responsibilities for maintaining publication integrity seriously. The publisher and editorial team are committed to ensuring that advertising, reprints, sponsorship, or other commercial interests do not influence editorial decisions. Editorial decisions are based on the scholarly quality, originality, relevance, ethical compliance, and practical contribution of each submission.

The publisher and editorial board will cooperate with other journals, publishers, institutions, and relevant authorities when necessary to address publication ethics concerns and protect the integrity of the scholarly record.

3. Duties and Responsibilities of Editors

3.1 Publication Decisions

The editors of COMSEP are responsible for deciding which submitted manuscripts should be accepted, rejected, or returned for revision. Decisions are based on the manuscript's relevance to the journal's scope, originality, quality of reporting, methodological appropriateness, practical contribution, ethical compliance, and reviewers' recommendations.

Editors may consult reviewers, editorial board members, or other qualified experts when making publication decisions. All decisions must comply with applicable legal requirements, copyright regulations, and publication ethics standards.

3.2 Fair Play

Editors evaluate manuscripts according to their academic and practical merits without discrimination based on the authors' race, gender, sexual orientation, religious beliefs, ethnic origin, nationality, institutional affiliation, or political views.

3.3 Confidentiality

Editors and editorial staff must maintain the confidentiality of submitted manuscripts and related communications. Information about a submission may only be shared with the corresponding author, reviewers, potential reviewers, editorial advisers, the publisher, or other authorized parties when necessary for the editorial process.

3.4 Disclosure and Conflicts of Interest

Editors must not use unpublished information or ideas obtained through manuscript handling for personal research or advantage without the author's explicit written permission.

Editors must disclose relevant conflicts of interest and refrain from handling manuscripts where personal, professional, financial, or institutional relationships could compromise impartiality. Such manuscripts must be assigned to an appropriately independent editor.

3.5 Handling Ethical Concerns

Editors must take appropriate action when they receive credible allegations of plagiarism, fabrication, falsification, duplicate publication, authorship disputes, or other ethical violations. Concerns will be assessed fairly and confidentially, and authors will be given an appropriate opportunity to respond.

Where necessary, editors may request supporting documents, consult independent experts, or refer cases to the authors' affiliated institutions or other competent bodies. Appropriate actions may include manuscript rejection, correction, publication of an expression of concern, or retraction of a published article.

4. Duties and Responsibilities of Peer Reviewers

4.1 Contribution to Editorial Decisions

Peer review assists editors in evaluating the quality, originality, relevance, and reliability of submitted manuscripts. Reviewers should provide constructive feedback that helps authors improve their work and supports informed editorial decisions.

4.2 Promptness

Reviewers who feel unqualified to evaluate a manuscript or cannot complete the review within the agreed timeframe should promptly notify the editor and decline the invitation.

4.3 Confidentiality

Manuscripts received for review must be treated as confidential documents. Reviewers must not share, reproduce, or discuss manuscript content with unauthorized parties without the editor's permission.

4.4 Standards of Objectivity

Reviews must be objective, professional, and supported by clear reasoning. Personal criticism of authors is inappropriate. Reviewers should evaluate the manuscript's strengths and weaknesses fairly and provide specific recommendations for improvement.

4.5 Acknowledgment of Sources

Reviewers should identify relevant published work that has not been properly cited. They should notify the editor of substantial similarities, potential plagiarism, overlapping publications, or other concerns that may affect the manuscript's originality or integrity.

4.6 Disclosure and Conflicts of Interest

Reviewers must disclose any financial, professional, personal, collaborative, or institutional relationships that could influence their assessment. Reviewers with significant conflicts of interest should decline the assignment.

Privileged information and ideas obtained during peer review must remain confidential and must not be used for personal advantage.

5. Duties and Responsibilities of Authors

5.1 Reporting Standards

Authors must present accurate, complete, and transparent reports of their community service and empowerment activities. Manuscripts should clearly describe the problems addressed, objectives, target participants or partner institutions, implementation methods, activities undertaken, evaluation procedures, and outcomes achieved.

Claims regarding improvements in knowledge, skills, productivity, institutional capacity, welfare, or sustainability must be supported by appropriate evidence. Authors must not exaggerate the outcomes or impacts of their activities.

5.2 Data Access and Retention

Authors must maintain accurate records and supporting evidence relevant to their manuscripts. Where appropriate, the editorial team may request original data, participant records, attendance lists, evaluation instruments, activity reports, photographs, or other documentation to verify reported activities and outcomes.

Authors must retain relevant records for a reasonable period after publication and provide them for legitimate editorial verification when requested, subject to applicable privacy, confidentiality, consent, and data protection requirements.

5.3 Originality and Plagiarism

Authors must submit original work and properly acknowledge all sources, ideas, text, data, images, and other materials obtained from other individuals or publications.

Plagiarism, including self-plagiarism and the inappropriate reuse of previously published material without proper acknowledgment, is unacceptable. COMSEP may use similarity-checking tools to identify potential overlap. Similarity reports are evaluated by the editorial team and are not, by themselves, conclusive evidence of plagiarism.

5.4 Fabrication and Falsification

Authors must not invent or manipulate data, participants, program activities, evaluation results, photographs, attendance records, or other supporting evidence.

For community service articles, authors must accurately report whether activities were actually conducted, the number and characteristics of participants where relevant, the methods of evaluation, and the results obtained. False or misleading claims regarding implementation and impact constitute serious publication ethics violations.

5.5 Multiple, Redundant, or Concurrent Publication

Authors must not submit the same manuscript simultaneously to more than one journal. Manuscripts must not reproduce substantially overlapping published work without appropriate disclosure, acknowledgment, and justification.

Authors must disclose relevant prior publications or related manuscripts when necessary to enable editors to assess originality and potential redundancy.

5.6 Acknowledgment of Sources

Authors must properly cite publications, materials, data, and other sources that informed the development, implementation, or interpretation of their activities. All sources that materially influence the manuscript must be appropriately acknowledged.

5.7 Authorship of the Paper

Authorship must be limited to individuals who have made substantial intellectual or practical contributions to the conception, planning, implementation, analysis, or interpretation of the reported work and who accept responsibility for the manuscript.

Individuals who have contributed to specific aspects of the activities but do not meet the authorship criteria should be acknowledged appropriately. The corresponding author is responsible for ensuring that all eligible co-authors are included, that no inappropriate authors are listed, and that all authors have approved the final manuscript and agreed to its submission.

5.8 Disclosure and Conflicts of Interest

Authors must disclose financial and non-financial conflicts of interest that could reasonably be perceived as influencing their work. All relevant sources of financial support, sponsorship, institutional assistance, and other material contributions must be acknowledged.

5.9 Ethical Approval, Consent, and Participant Protection

Authors must comply with applicable ethical requirements when community service activities involve human participants, personal information, photographs, interviews, surveys, or other potentially sensitive data.

Where required, authors must obtain ethical approval, informed consent, permission to use photographs or identifiable information, and authorization from relevant partner institutions. Authors must protect participants' privacy and confidentiality and must not disclose sensitive information without appropriate authorization.

5.10 Use of Artificial Intelligence

Authors must use artificial intelligence (AI) tools responsibly and transparently in preparing their manuscripts. AI tools must not be used to fabricate data, generate fictitious references, manipulate evidence deceptively, or misrepresent the implementation or outcomes of community service activities.

Authors remain fully responsible for the accuracy, originality, integrity, and ethical compliance of their submissions. Any disclosure of AI use must follow the journal's applicable policy.

5.11 Fundamental Errors in Published Works

If authors discover a significant error or inaccuracy in their published work, they must promptly notify the Editor-in-Chief and cooperate in correcting the publication record. Depending on the nature and severity of the error, the journal may publish a correction, an expression of concern, or a retraction.

6. Allegation of Research Misconduct

COMSEP takes allegations of research and publication misconduct seriously, whether raised before or after publication. Allegations may concern plagiarism, fabrication, falsification, duplicate publication, authorship misrepresentation, ethical violations, misleading declarations, or other practices that undermine the integrity of the scholarly record.

Concerns may be submitted to the editorial office through the journal's official contact channels. Reports should identify the manuscript or article, describe the suspected misconduct, and provide supporting evidence where available. Substantive anonymous reports may be considered when sufficient information is provided.

The editorial team will conduct an initial assessment and may request explanations or supporting documentation from the authors. When necessary, the journal may consult independent experts or refer the matter to the authors' affiliated institutions or other competent bodies.

An allegation does not automatically establish misconduct. All cases will be assessed fairly, confidentially, and on the basis of available evidence. Authors will be given an appropriate opportunity to respond.

Depending on the findings, COMSEP may close the case, request clarification or revision, reject a manuscript, publish a correction, issue an expression of concern, or retract an article. Actions will be proportionate to the seriousness of the concern and the available evidence.

7. Duties and Responsibilities of the Publisher

As the publisher of COMSEP, Asosiasi Dosen Akuntansi Indonesia (ADAI) is responsible for supporting the editorial team in maintaining ethical publishing practices and protecting the integrity of the scholarly record.

The publisher will respect editorial independence and ensure that publication decisions are not influenced by commercial interests, sponsorship, advertising, or personal relationships.

ADAI will support the editorial team in addressing credible allegations of misconduct, implementing appropriate corrections or retractions, and cooperating with relevant institutions and other publishers when necessary.

The publisher also supports the confidentiality of editorial communications, the responsible handling of personal information, and the fair treatment of authors, reviewers, and other parties involved in the publication process.

8. Corrections and Retractions

COMSEP is committed to maintaining an accurate and reliable scholarly record. When significant errors, ethical violations, or concerns affecting a published article are identified, the editorial team will assess the available evidence and determine the appropriate response.

Depending on the circumstances, the journal may publish a correction, an expression of concern, or a retraction. Notices will explain the reasons for the action and will be linked to the affected article whenever applicable.

Retraction is intended to correct the scholarly record and does not, by itself, establish an author's intent or determine individual responsibility beyond the evidence available.

9. Confidentiality and Complaints

COMSEP will handle complaints and ethical concerns fairly, impartially, and confidentially. Information will be shared only with parties who need it for editorial assessment, investigation, or correction of the scholarly record, subject to applicable legal and ethical obligations.

Individuals who raise concerns in good faith must not be subjected to retaliation. Authors or complainants may request reconsideration by presenting material new evidence, identifying a factual error, or explaining a procedural concern. Appeals will be reviewed by an appropriately independent person in accordance with the journal's applicable procedures.

10. References and Related Policies

COMSEP's publication ethics policy is informed by the following guidance and related journal policies:

• Committee on Publication Ethics (COPE) — Core Practices
• COPE — Guidance and Flowcharts
• COMSEP — Journal Policy
• COMSEP — Editorial Office and Contact Information

All parties involved in the publication process are expected to comply with these ethical principles to maintain the credibility, transparency, and integrity of COMSEP as a journal dedicated to community service and empowerment.