Artificial Intelligence (AI) Policies

1. General Policy

The use of AI in research and scholarly publishing must adhere to the following principles:

Human responsibility: AI must not be a replacement for human intellectual contributions, expertise, judgment, and accountability.

Transparency: Material use of Generative AI or AI-assisted technologies must be explicitly disclosed.

Accuracy and Integrity: Users are still entirely responsible for confirming the accuracy, validity, originality, citations, references, data, analyses, and other kinds of information produced with the help of artificial intelligence if the data's integrity and confidentiality cannot be guaranteed.

Confidentiality: Personal, confidential, proprietary or sensitive data must not be fed into an artificial intelligence system if the security and confidentiality of that data cannot be guaranteed.

Research integrity: Research data, conclusions, evidence, citations, and scholarly contributions cannot be fabricated, falsified, altered, or misrepresented using AI.

Human oversight: The responsible human author, reviewer, or editor must thoroughly examine, validate, and, if needed, make significant revisions to all AI-assisted outputs.

2. Use of AI by Authors

Authors may use AI tools for language editing, manuscript preparation, and other appropriate research activities. Authors must disclose substantive use of generative AI, verify AI-generated content, and take full responsibility for their manuscripts. AI tools cannot be listed as authors or co-authors.

3. Responsibilities of Editors and Reviewers

Editors and reviewers must maintain manuscript confidentiality and protect unpublished research. Editorial decisions and peer-review assessments must remain under human responsibility.

4. Prohibited Use of AI

The use of AI to fabricate data, generate false references, plagiarize content, or misrepresent research findings is strictly prohibited. AI-detection results alone are not conclusive evidence of misconduct.

5. Compliance and Publication Ethics

Violations of this policy will be handled in accordance with the journal's publication ethics guidelines. This policy may be updated periodically to reflect developments in AI technology and scholarly publishing standards.

Non-Compliance and Editorial Action

Jurnal Akuntansi Bisnis can:

  • Requesting an explanation or documentation regarding the use of AI;
  • requiring the author to revise or amend the manuscript;
  • requires verification of references, data, analyses, photographs or other materials;
  • suspend the editorial or peer-review process
  • reject a manuscript;
  • investigate potential breaches of publication regulations;
  • Taking appropriate action following publication, including corrections, complaints or retractions where necessary.