Jurnal Pendidikan Akuntansi (JPAK) is committed to transparency, research integrity, and reproducibility by clearly stating whether the research data supporting published findings are available. Every manuscript submitted to JPAK must include a Data Availability Statement. Authors must indicate whether the data supporting the research findings are publicly available, available from the Authors upon reasonable request, or restricted due to ethical, legal, privacy, or institutional requirements.

The Data Availability Statement must accurately reflect the actual availability of the research data and any applicable access conditions or restrictions. The JPAK manuscript template provides a designated section for this information.

If research data cannot be made publicly available, disclose the relevant ethical, legal, privacy, or institutional restrictions.

Authors are responsible for the accuracy, integrity, and reliability of the research data and analyses reported in their manuscripts.

Through the Statement of Manuscript Authenticity, Authors confirm that their manuscripts include a Data Availability Statement specifying whether the research data are publicly available, available upon reasonable request, or restricted by ethical or legal requirements. Authors also confirm that they have adequate access to the research data necessary to support their submitted work, accept responsibility for the accuracy of the data analyses, and have the authority to prepare and submit the manuscript for publication.

The availability and integrity of supporting research data are intended to facilitate verification and reproducibility of published research while respecting applicable ethical, legal, privacy, and institutional requirements.

Authors must ensure that the Data Availability Statement accurately reflects the actual availability of the data and applicable access requirements for the research data supporting their manuscripts.

The Data Availability Statement must be included in the JPAK manuscript template. The Statement of Manuscript Authenticity also requires Authors to confirm the availability, accessibility, and integrity of the research data supporting their submitted work.