Plagiarism Policy

Jurnal EMA (Ekonomi Manajemen Akuntansi) prohibits plagiarism, inappropriate text reuse, unattributed use of sources, redundant publication, fabrication, falsification, and other forms of research misconduct. Authors must ensure that quotations, paraphrases, ideas, figures, instruments, and data originating from others are appropriately cited and used with permission where required.

The journal may use recognised similarity-screening tools, including Turnitin and iThenticate, during editorial evaluation or before publication. A similarity report is a screening aid rather than a conclusive determination of plagiarism. Similarity percentages may include correctly cited quotations, references, standard research terminology, and legitimate overlap.

The editorial team examines the nature and source of overlapping content, its extent, attribution, and its potential to mislead readers. Manuscripts with substantial, inadequately acknowledged overlap may be returned for clarification, revision, or rejected. Serious or repeated misconduct may be referred for further investigation in accordance with the Research Misconduct Policy.

Any similarity threshold used internally (including a 20% screening trigger stated in the previous review policy) must be applied as a flag for human assessment, not an automatic finding of plagiarism or a sole basis for rejection.