AI Policy

AI Policy

Jurnal Pendidikan Akuntansi Indonesia (JPAI) permits the responsible use of artificial intelligence (AI) in research and manuscript preparation. Such use must uphold academic integrity, transparency, confidentiality, and human accountability.

Authorship and Responsibility

AI tools cannot be listed as authors or co-authors. Authors remain fully responsible for their manuscript, including AI-assisted content, and must verify the accuracy, originality, and validity of all statements, references, and findings.

Permitted Use and Disclosure

Authors may use AI to support language editing, translation, manuscript organization, and research activities under human supervision. Basic spelling, grammar, and reference-formatting checks do not require disclosure.

Generative AI use must be disclosed in a section titled “Declaration of AI Use” immediately before the references, identifying the tool, purpose, and authors’ verification. For example:

“During manuscript preparation, the authors used [tool name and version, if available] for [purpose]. The authors reviewed and verified the output and take full responsibility for the final manuscript.”

AI use in research methods—including data analysis, instrument development, or learning-material production—must also be described in the Methods section, with sufficient information about procedures, validation, and limitations.

Research Integrity and Confidentiality

AI must not be used to fabricate or falsify data, references, participant responses, or research evidence. Synthetic data and AI-generated instructional materials must be clearly identified and distinguished from empirical findings. AI-assisted illustrations must be labelled, and data visualizations must accurately represent the underlying data.

Authors must protect personal information, confidential materials, and third-party rights when using AI services.

Reviewers and Editors

Reviewers and editors must not upload confidential manuscripts or related materials to public or unapproved AI services. Any permitted AI assistance must preserve confidentiality and be disclosed to the editor. Scientific evaluation and editorial decisions remain human responsibilities.

Compliance

JPAI may request clarification or supporting documentation concerning AI use. AI-detection scores alone will not determine misconduct or rejection. Violations will be assessed under the journal’s publication ethics procedures, with an opportunity for authors to respond, and may result in revision, rejection, correction, or retraction.