All manuscripts submitted to JURAGAN: Jurnal Akuntansi dan Keuangan will be screened for plagiarism using plagiarism detection software such as Turnitin or iThenticate. The journal will immediately reject manuscripts that contain plagiarism or self-plagiarism.

Before a manuscript is sent to reviewers, similarity checking is conducted by the editorial team. Submitted papers must have a similarity index below 25%. Manuscripts exceeding this limit will be rejected or returned to the author for revision.

Plagiarism is the act of presenting another person’s ideas, words, or work as one’s own without permission, proper acknowledgment, or correct citation. Plagiarism can take many forms, from direct copying to improper paraphrasing.

Forms of plagiarism include:

• Direct copying
  Copying another author’s work word-for-word, in whole or in part, without permission and without proper citation.

• Substantial copying
  Reproducing significant parts of another work without permission, acknowledgment, or citation. Substantial copying may be judged based on quantity or importance of the copied material.

• Paraphrasing without attribution
  Rewriting ideas or sentences from another source without properly citing the original author. This form of plagiarism is more difficult to detect but is still considered unethical.

JURAGAN is committed to maintaining academic integrity and publishing only original scholarly work.