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Jurnal Kajian Akuntansi (JKA) a journal which is recognizes the rapidly evolving influence of Artificial Intelligence (AI) and AI assisted technologies in academic research and scholarly publishing. This policy aims to ensure transparency, integrity, and ethical responsibility among authors, reviewers, editors, and readers in the use of such technologies.

Our stance on AI usage aligns with the standards and recommendations established by the Committee on Publication Ethics (COPE).

1. AI Contributions and Authorship

AI Assisted Writing
The journal acknowledges that generative AI and AI based writing tools may assist authors in improving clarity, readability, and language quality. However, such use must occur under strict human supervision. Authors bear full responsibility for verifying and editing any AI generated content to guarantee its accuracy, completeness, and freedom from bias or misinformation.

AI Authorship
AI systems or AI assisted tools cannot be credited as authors or co-authors, nor should they be cited as such. Authorship implies accountability and intellectual contribution, which only human researchers can fulfill. Therefore, all listed authors must ensure the originality, validity, and ethical compliance of the submitted work.

2. Use of AI in Images, Figures, and Artwork

Figures and Images
The use of generative AI or AI-based tools to create or modify images within manuscripts is strictly prohibited, except for standard adjustments such as brightness, contrast, or color correction that do not alter or obscure the original data. AI manipulation that introduces, removes, or distorts elements within an image is not permitted.

AI in Research Design
If AI technologies are essential to the research process (for instance, in data analysis or image recognition within the social sciences), their application must be clearly described in the methods section with sufficient detail to ensure reproducibility. Authors are expected to comply with the licensing and attribution policies of any AI software used and may be required to provide unaltered versions of materials for editorial evaluation.

AI Generated Artwork
The creation of visual or graphical content, including graphical abstracts and cover images, using generative AI is generally not allowed. Exceptions for cover art may be granted only with prior approval from the editorial board and publisher, accompanied by appropriate rights clearance and transparent attribution.

3. Transparency, Research Integrity, and Ethical Standards

Disclosure of AI Involvement
Authors must clearly disclose any use of AI technologies in the development of their manuscript, including specifying the tools used, the nature of the algorithms or datasets, and the extent of AI’s involvement in generating results or text.

Ethical Use of AI
All research involving AI must adhere to ethical principles concerning data privacy, informed consent, avoidance of bias, and assessment of potential social implications. The responsible and transparent use of AI is a prerequisite for publication consideration.

4. Compliance and Editorial Oversight

Editorial Review Process
All manuscripts submitted to JKA, regardless of AI assistance, will undergo a rigorous peer-review process assessing originality, scholarly contribution, and adherence to ethical guidelines.

Policy Enforcement
Submissions that fail to comply with this policy or demonstrate unethical AI use may be rejected. Violations will be addressed according to the journal’s publication ethics and misconduct procedures.

Support and Resources
The editorial office will provide resources and guidance to help authors, reviewers, and editors understand ethical considerations and best practices for integrating AI responsibly into research and writing.

5. Policy Review and Updates

Given the fast pace of technological advancement, JKA will periodically review and revise this policy to ensure alignment with the latest legal, ethical, and scholarly publishing standards related to artificial intelligence.