Editorial Team Balance: Jurnal Akuntansi dan Manajemen acknowledges that plagiarism is unacceptable and therefore establishes the following policy which states specific actions (penalties) if plagiarism is identified in an article submitted for publication in the Balance: Jurnal Akuntansi dan Manajemen.
Plagiarism is an act intentionally or unintentionally in obtaining or trying to obtain credit or value for a scientific work, by quoting part or all of another party's scientific works and/or works that are recognized as scientific works, without stating the source precisely and adequately.
For that, then:
Articles must be original, never before published, and not in the process of waiting for publication elsewhere. Material taken verbally from other sources needs to be clearly identified so that it differs from the original text.
If plagiarism is identified, the Editor-in-Chief is responsible for reviewing the article and will approve actions according to the level of plagiarism detected, with the following guidelines:
1. Plagiarized some short sentences from other articles without mentioning the source. Action: The author is given a warning and a request to change the text and quote properly.
2. Plagiarized most of the other articles without proper citation and did not mention the source. Action: The submitted article is rejected for publication in the International Journal of Economics Social And Technology and the author may be sanctioned for not being allowed publication in the Balance: Jurnal Akuntansi dan Manajemen
All article authors are responsible for the contents of the articles they submit because they all sign the Letter of Originality of theBalance: Jurnal Akuntansi dan Manajemen. If the article is classified as plagiarism, then all authors will be subject to the same action.
If the author is proven to have submitted a manuscript to the IBalance: Jurnal Akuntansi dan Manajemen by simultaneously sending it to other journals, and this overlap is found during the reviewer process or after publication, then action is given according to point 2 above.
If plagiarism is found outside the rules above, the editor of the Balance: Jurnal Akuntansi dan Manajemen has the right to impose sanctions according to the policies of the editorial team.