Conflict of Interest

Jurnal EMA (Ekonomi Manajemen Akuntansi) is committed to maintaining transparency, fairness, and integrity in the publication process. Authors, editors, and reviewers must disclose any financial, professional, institutional, or personal relationships that could affect, or appear to affect, their work or decisions.

Authors must declare any potential conflicts of interest when submitting a manuscript. These may include financial support, employment, consultancy, business ownership, financial investments, personal relationships, or connections with organizations related to the research. Authors must also explain the role of any funding organization in the research design, data collection, analysis, interpretation, and publication decisions, where applicable. If no conflicts exist, authors should include the statement: “The authors declare no conflict of interest.”

Reviewers must review manuscripts fairly and objectively. Reviewers must inform the editor and decline the review if they have a personal, professional, financial, or institutional relationship that could affect their judgment.

Editors must disclose any conflicts of interest that could affect their editorial decisions. Editors must not handle manuscripts involving personal relationships, financial interests, close professional collaborations, or other connections that could compromise their impartiality. In such cases, the manuscript must be assigned to an independent editor.

Disclosure and Editorial Action

All declared conflicts of interest will be assessed by the editorial team. The journal may request additional information or take appropriate steps to ensure a fair and independent review process. Relevant declarations will be included in the published article, where appropriate.

Jurnal EMA reserves the right to take appropriate editorial action if a conflict of interest is not properly disclosed or if it affects the integrity of the publication process. All parties are expected to act honestly and transparently to maintain the credibility of the journal.