Authorship Criteria

Jurnal EMA (Ekonomi Manajemen Akuntansi) recognizes authorship as a statement of substantial intellectual contribution and accountability. All listed authors must have contributed meaningfully to the research or manuscript, participated in drafting or critically reviewing its scholarly content, approved the final version for submission and publication, and agreed to be accountable for their contributions and for addressing questions relating to the accuracy or integrity of the work.

The corresponding author is responsible for communicating with the journal, ensuring that all co-authors approve the final submitted manuscript, confirming the author order, and submitting accurate authorship, funding, ethics, and conflict-of-interest declarations. All authors must disclose substantive use of generative AI in accordance with the journal's AI Disclosure policy. AI systems cannot be listed as authors.

Changes after acceptance or publication are subject to additional editorial evaluation; publication of a correction may be required. The journal will not adjudicate institutional authorship disputes without adequate evidence and may refer unresolved disputes to the relevant institutions.

All authors must ensure that the manuscript is original, is not under simultaneous consideration elsewhere, and appropriately acknowledges sources and prior work. Cases of suspected guest, gift, ghost, or fraudulent authorship will be assessed under the journal's Research Misconduct Policy.

For further guidance, authors may consult the journal's Author Guidelines, AI Disclosure Policy, and Publication Ethics Policy.