Jurnal Pendidikan Akuntansi Indonesia (JPAI) is committed to maintaining an accurate and trustworthy scholarly record. When significant errors or concerns arise, the journal assesses the evidence and takes appropriate action through a correction, an expression of concern, or a retraction.

This policy is informed by the Committee on Publication Ethics (COPE) Retraction Guidelines. Decisions are based on the reliability and integrity of the published work, with a clear distinction between honest errors and research misconduct.

1. Withdrawal Before Publication

• Before acceptance: The corresponding author may request withdrawal by providing the submission ID, manuscript title, reason for withdrawal, and confirmation that all co-authors agree.
• After acceptance but before publication: Withdrawal requires editorial approval and a substantial reason, such as a serious analytical error or an ethical concern.
• Withdrawal takes effect only after written confirmation from the journal. Authors must not submit the manuscript elsewhere while it remains under consideration by JPAI.
• Once an article has been published online as the version of record, including advance online publication, it is subject to the correction and retraction procedures below.

Withdrawal does not prevent the journal from pursuing an unresolved concern about research or publication integrity.

2. Types of Editorial Action

2.1. Correction

A correction is issued when an error affects the accuracy, interpretation, attribution, or citation of an article, but the main findings and conclusions remain reliable. Examples include incorrect tables, figures, author details, or omitted funding and conflict-of-interest declarations.

• Erratum: An error introduced during journal production or publication.
• Corrigendum: An error originating in the authors’ work.

Minor spelling or formatting errors that do not affect meaning, attribution, or discoverability normally do not require a formal notice. Errors that invalidate the main conclusions require consideration of retraction rather than a routine correction.

2.2. Expression of Concern

An expression of concern alerts readers to substantial doubts about an article when the available evidence is inconclusive or an investigation is ongoing. It does not establish misconduct. The journal will update the notice when the matter is resolved and, where necessary, issue a correction or retraction.

2.3. Retraction

Retraction may be necessary when:

• Findings are unreliable because of a major error, fabrication, or falsification.
• The article contains plagiarism or constitutes unjustified duplicate publication.
• The research involved serious ethical violations or unauthorised use of data.
• Manipulation or other serious problems compromised the peer-review process.
• An undisclosed competing interest substantially affected the interpretation of the work or the editorial decision.

2.4. Exceptional Removal

Full-text removal is reserved for exceptional circumstances, such as a binding legal requirement, a serious violation of privacy or other rights, or a substantial safety risk. Removal is not a substitute for retraction. Bibliographic information and an explanatory notice will remain available to the extent legally and ethically permissible.

3. How to Submit a Request or Report

Authors, readers, reviewers, and institutions may report errors or concerns to the editorial office at jpai@uny.ac.id. For manuscripts still under consideration, authors may also contact the editor through the OJS submission discussion.

Use the email subject “Correction request – [DOI]”, “Retraction request – [DOI]”, “Withdrawal request – [Submission ID]”, or “Integrity concern – [DOI]”, as appropriate. A clear email and supporting documents are sufficient; a separate signed letter is not routinely required.

Any author may raise a concern even if co-authors disagree. Disagreement does not prevent the journal from investigating or correcting the record.

4. Assessment and Decision

1. Receipt and initial review. The editorial office aims to acknowledge the report within seven working days. An editor without a conflict of interest reviews the information and may request clarification.
2. Evidence and author response. The editor invites the authors to respond, normally within 14–30 days, depending on the complexity of the case. Independent experts or the relevant institution may be consulted. An expression of concern may be issued while an investigation continues.
3. Editorial decision. The editor determines whether no formal action, a correction, an expression of concern, a retraction, or exceptional removal is warranted. The decision and its reasons are communicated to the authors and, where appropriate, the reporting party.
4. Publication and record update. Any required notice is published promptly, linked to the original article, and reflected in the article’s status and metadata. Relevant indexing services are notified where applicable.

Complex cases may take longer, particularly when they depend on institutional investigations. Author silence or disagreement does not prevent an evidence-based editorial decision. Authors may request reconsideration by providing new evidence or identifying a material procedural error.

5. Changes to Authorship and Author Names

Requests to add, remove, or reorder authors must include a justification, an explanation of contributions, and written agreement from all affected authors, including anyone being added or removed. Approved changes after publication are documented in a correction notice.

The journal does not adjudicate authorship disputes. Unresolved disputes are referred to the relevant institution, and authorship changes are deferred until sufficient evidence or an institutional resolution is available.

Personal name changes may be requested confidentially. Where appropriate, the journal will update the article and metadata without a public notice disclosing the former name or the reason for the change.

6. Transparency and Preservation

• Formal notices are freely accessible, clearly titled, and identify the affected article and the reasons for the action.
• The notice and original article are linked in both directions. Notices are citable and receive a separate DOI as part of the journal’s publication process.
• Corrected article files display the date and nature of the correction. Substantive revisions are not made silently.
• Retracted articles normally remain accessible with a prominent “RETRACTED” label on the article page and a watermark on each PDF page.
• Retraction notices identify who is retracting the article, explain the grounds, and state the authors’ position where known.
• Article metadata and indexing information are updated through the services used by the journal.

References

• Committee on Publication Ethics. Core practices.
• Committee on Publication Ethics. (2019). Retraction guidelines (Version 2).
• Committee on Publication Ethics. Flowcharts.