FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi is a peer-reviewed journal. This statement clarifies the ethical behavior of all parties involved in the act of publishing articles in this journal, including the author, editor-in-chief, Editorial Board, peer-reviewers and publishers (Faculty of Economics and Business, Mulawarman University). This statement is based on cope's previous Code of Conduct and the current COPE Journal Editors and Core Practices Guidelines.

Journal Publication Code of Ethics

The publication of articles in FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi  peer-reviewed is an important building block in the development of a coherent and respected knowledge network. This is a direct reflection of the quality of the work of the author and the institutions that support them. Peer-reviewed articles support and embody the scientific method. Therefore, it is important to agree on the expected standards of ethical behavior for all parties involved in the publishing action: authors, journal editors, peer reviewers, publishers, and the public. 

Publishers and Editors

The Faculty of Economics & Business, Mulawarman University as the publisher of FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi  takes the duties of guardianship over all stages of publishing very seriously, and we recognize ethical and other responsibilities. We are committed to ensuring that advertising, reprints, or other commercial revenues have no impact or influence on editorial decisions. In addition, the Faculty of Economics & Business, Mulawarman University and the Editorial Board will assist in communication with other journals or publishers where this is useful and necessary.

Publication decisions: The Editor of FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi  is responsible for deciding which articles submitted to the journal should be published. Validation of the work in question and its importance to researchers and readers should always drive such decisions. Editors may be guided by the policies of the journal's editorial board and limited by legal requirements such as those that subsequently apply regarding defamation, copyright infringement and plagiarism. Editors may confer with other editors or reviewers in making these decisions.

Fair decision: An editor at all times evaluates manuscripts for their intellectual content without regard to the author's race, gender, sexual orientation, religious beliefs, ethnic origin, nationality, or political philosophy.

Confidentiality: Editors and editorial staff must not disclose any information about submitted manuscripts to anyone other than the appropriate author, reviewer, prospective reviewer, editorial advisor, and publisher, as appropriate.

Disclosures and conflicts of interest: Unpublished material disclosed in submitted manuscripts may not be used in the editor's own research without the written consent of the author.


Contribution to Editorial Decisions: Peer review assists editors in making editorial decisions and through editorial communication with authors can also assist authors in improving papers.

Punctuality: Any selected referee who feels unqualified to review the research reported in the manuscript or learns that his prompt review is impossible should notify the editor and excuse himself from the review process.

Confidentiality: Any manuscript accepted for review should be treated as a confidential document. They may not be shown or discussed with anyone else except as permitted by the editor.

Standards of Objectivity: The review must be conducted objectively. Personal criticism of the author is inappropriate. Referees must express their views clearly with supporting arguments.

Source Recognition: Reviewers must identify relevant published works that have not been cited by the author. Any statement that an observation, derivation, or argument has been previously reported must be accompanied by a relevant citation. A reviewer should also call the editor's attention to any substantial similarities or overlaps between the manuscript under consideration and other published papers for which they have personal knowledge.

Disclosures and Conflicts of Interest: Information or preferential ideas obtained through peer review must be kept confidential and not used for personal gain. Reviewers should not consider manuscripts that have a conflict of interest resulting from a competitive, collaborative, or other relationship or relationship with the author, company, or institution associated with the paper.


Reporting standards: The author of the original research report must present an accurate report on the work done as well as an objective discussion of its significance. The underlying data must be accurately represented in the paper. A paper must contain sufficient details and references to allow others to replicate the work. Fraudulent or deliberately inaccurate statements constitute unethical and unacceptable behavior.

Data Access and Retention: Authors are required to provide raw data with respect to the paper for editorial review, and must be prepared to provide public access to such data (consistent with the ALPSP-STM Statement on Data and Databases), where possible, and must, in any event, be prepared to retain such data for a reasonable time after publication.

Originality and Plagiarism: Authors must ensure that they have written a completely original work, and if the author has used someone else's work and/or words that this has been appropriately cited or cited.

Dual, Redundant or Concurrent Publications: An author must not, in general, publish a manuscript that essentially describes the same research in more than one journal or major publication. Submitting the same manuscript to more than one journal simultaneously is unethical and unacceptable publishing behavior.

Source Recognition: Proper recognition of the work of others should always be given. The author must cite publications that have been influential in determining the nature of the reported work.

Paper Authorship: Authorship should be limited to those who have made a significant contribution to the conception, design, execution, or interpretation of the reported study. All persons who have made significant contributions should be listed as co-authors. If there are others who have participated in a particular substantive aspect of the research project, they must be recognized or listed as contributors. Appropriate authors shall ensure that all appropriate co-authors and no inappropriate co-authors are included in the paper and that all co-authors have seen and approved the final version of the paper and have approved its submission for publication.

Disclosures and Conflicts of Interest: All authors must disclose in their manuscripts any other financial or substantive conflicts of interest that may be construed to affect the outcome or interpretation of their manuscripts. All sources of financial support for the project must be disclosed.

Fundamental errors in a published work: When an author finds significant errors or inaccuracies in his or her own published work, it is the author's obligation to promptly notify the journal editor or publisher and cooperate with the editor to retract or correct the paper.