Use of AI Gen

General Overview

This policy governs the permitted and prohibited uses of generative artificial intelligence (GenAI), AI-assisted technologies, language tools, and other assistive technologies in manuscript preparation, peer review, editorial handling, and publication at Jurnal Pendidikan Akuntansi (JPAK).

AI may be used only as a supporting tool. Its use must not replace human scholarly contributions, critical thinking, authorship responsibility, peer-review judgment, ethical responsibility, editorial independence, or editorial decision-making.

The use of AI at JPAK is guided by the following principles:

  • Transparency: AI use must be disclosed whenever required by this policy.
  • Human Accountability: Authors, Reviewers, Editors, and the Editorial Team of JPAK remain fully responsible for their respective work, assessments, communications, and decisions.
  • Confidentiality: Submitted manuscripts, Reviewer reports, Author responses, research data, supplementary materials, and other unpublished information must be appropriately protected.
  • Integrity: AI must not be used to fabricate, falsify, manipulate, conceal, or misrepresent scholarly content, data, images, citations, references, authorship, peer review, or editorial processes.
  • Privacy and Intellectual Property Rights: AI use must comply with applicable requirements concerning privacy, consent, copyright, licensing, institutional policies, and data protection.
  • Editorial Independence: AI must not determine peer-review recommendations, ethical assessments, editorial decisions, or post-publication editorial actions.

Authors and Editors must maintain appropriate transparency regarding AI use in accordance with their respective roles. Reviewers must not use AI to conduct substantive scholarly assessments, generate substantive peer-review comments or recommendations, or disclose confidential manuscript materials to unauthorized AI systems.

Any misuse of AI may be addressed in accordance with the JPAK Publication Ethics and Publication Malpractice Statement.

 

For Authors

Permitted Uses

Authors may use GenAI, AI-assisted technologies, language tools, and other assistive technologies to support research and manuscript preparation in legitimate and responsible ways, including:

  • brainstorming and organizing ideas;
  • grammar, spelling, punctuation, language polishing, and readability improvement;
  • paraphrasing and translation;
  • non-substantive formatting and presentation;
  • literature or reference assistance;
  • programming or computational assistance;
  • data-related assistance;
  • visualization assistance; and
  • other appropriate research or manuscript-preparation support.

AI-assisted technologies must not replace the Authors' own scholarly contributions, analysis, interpretation, critical thinking, arguments, findings, discussion, or conclusions.

All AI-generated or AI-assisted outputs must be reviewed, verified, and edited by the Authors. Authors remain fully responsible for the accuracy, originality, integrity, ethical compliance, and final content of their manuscripts.

 

Disclosure Requirements

Authors must disclose the use of GenAI, AI-assisted technologies, and other relevant assistive technologies employed during research or manuscript preparation.

Where applicable, this disclosure includes tools used for language assistance, translation, paraphrasing, programming, reference assistance, data-related assistance, visualization, and other AI-assisted activities.

 

The disclosure must be included in a dedicated section entitled:

 

DECLARATION OF ASSISTIVE TECHNOLOGIES IN THE WRITING PROCESS

 

If AI or assistive technologies have been used, Authors may use the following statement.

 

English version:

The authors declare that generative artificial intelligence (GenAI) and other AI-assisted tools were used prudently, not excessively, during the research and preparation of this manuscript. Specifically, [AI tool 1] was used for [function 1]; [AI tool 2] for [function 2]; and [AI tool n] for [function n]. All AI-generated or AI-assisted material was reviewed and edited for accuracy, completeness, and compliance with ethical and scholarly standards. The authors accept full responsibility for the manuscript's final content.

If AI or assistive technologies have not been used, Authors may use the following statement.

 

English version:

The authors declare that no generative artificial intelligence (GenAI), AI-assisted technologies, or other assistive technologies were used in the research or preparation of this manuscript.

Authors must identify each tool used and accurately describe its actual function. This declaration may be published alongside the article to support transparency.

 

Authorship Attribution

GenAI, AI-assisted technologies, and other technological tools cannot be listed as Authors or Co-authors.

Authorship requires human scholarly contributions, accountability, approval of the final manuscript, and responsibility for the work's accuracy and integrity.

 

Use in Research Methods, Data Analysis, and Coding

If AI is used as part of the research methodology, data analysis, data processing, programming, instrument development, intervention design, literature mapping, classification, predictive modeling, visualization, or other substantive research activities, its use must also be described in the Methods section.

Where relevant, Authors should report:

  • the tool and its version, where available;
  • the purpose of its use;
  • the relevant workflow;
  • the types of inputs and outputs;
  • the extent of human verification; and
  • any limitations relevant to validity, reliability, transparency, or reproducibility.

JPAK may request prompts, outputs, logs, code, original files, or other supporting documentation when necessary for verification.

 

Use in Images, Figures, and Graphic Materials

AI must not be used to fabricate, falsify, deceptively enhance, conceal, or manipulate research evidence.

If AI-generated or AI-assisted images, figures, graphic materials, or visualizations are scientifically and ethically appropriate, the Authors must disclose their use transparently and verify them adequately.

JPAK may request original files, prompts, outputs, or other supporting documentation when necessary to evaluate the integrity of AI-assisted visual materials.

 

Prohibited Uses by Authors

Authors must not use AI to:

  • replace their own substantive intellectual or scholarly contributions;
  • fabricate, falsify, manipulate, or misrepresent research data, findings, analyses, results, or conclusions;
  • generate or use false, inaccurate, irrelevant, unverifiable, nonexistent, fabricated, or misleading citations or references;
  • cite sources that have not been independently verified;
  • conceal plagiarism, excessive similarity, duplicate publication, or inappropriate text reuse;
  • misleadingly manipulate citations, reference lists, images, figures, tables, or other scholarly evidence;
  • generate inaccurate authorship, ethics, conflict-of-interest, funding, or data-availability declarations;
  • insert hidden prompts, invisible text, or machine-directed instructions intended to manipulate screening, peer review, editorial handling, indexing, or evaluation; or
  • misrepresent the role, extent, or purpose of AI use.

 

For Reviewers

Prohibition of AI Use in Peer-Review Assessment

Reviewers must conduct scholarly assessments independently, based on their expertise, critical evaluation, academic judgment, and ethical responsibilities.

Reviewers must not use GenAI or AI-assisted technologies to:

  • analyze, evaluate, interpret, or assess the scholarly content of submitted manuscripts;
  • determine the validity, originality, significance, quality, or suitability of manuscripts;
  • generate or compose substantive peer-review comments, assessments, or recommendations;
  • formulate recommendations regarding manuscript acceptance, revision, or rejection; or
  • replace their own independent scholarly judgment.

Peer-review comments and recommendations must reflect the Reviewers' independent scholarly assessments.

 

Confidentiality

Reviewers must not upload, enter, copy, transmit, or otherwise provide submitted manuscripts or any part of them to public, insecure, or unauthorized AI systems.

This restriction includes manuscript text, abstracts, research data, images, tables, supplementary files, Author responses, review forms, unpublished findings, and other confidential peer-review materials.

 

Reviewer Responsibility

Reviewers remain fully responsible for the accuracy, fairness, independence, confidentiality, and integrity of their submitted peer-review reports.

Any use of technology in connection with peer review must not compromise confidentiality, independent scholarly judgment, peer-review integrity, or the Reviewers' responsibility for their assessments.

Violations of these requirements may be treated as breaches of peer-review confidentiality or publication ethics.

 

For Editors and the Editorial Team of JPAK

Permitted Supporting Uses

Editors and the Editorial Team of JPAK may use GenAI and AI-assisted technologies for supporting editorial purposes that are non-decisional.

Such uses may include:

  • grammar, spelling, and language polishing of non-confidential editorial text;
  • improving the clarity and structure of editorial communications;
  • formatting and administrative assistance;
  • organizing editorial notes and workflows;
  • technical or administrative manuscript screening;
  • checking the presence of required manuscript sections or declarations;
  • organizing metadata;
  • supporting searches for background literature;
  • developing editorial templates, workflows, and checklists;
  • developing, discussing, reviewing, checking the consistency of, and refining journal policies, guidelines, manuscript templates, forms, and other editorial documents; and
  • other appropriate non-decisional editorial support.

All AI-assisted editorial work must undergo human review, verification, and final approval by the responsible person.

 

Use Involving Confidential Editorial Materials

Submitted manuscripts, Reviewer reports, Author responses, research data, supplementary files, confidential editorial notes, and other confidential manuscript-related materials must not be uploaded to public, insecure, or unauthorized AI systems.

If AI is used with confidential editorial materials, it may only be used through local, offline, private, secure, or journal-controlled systems that provide adequate safeguards for confidentiality, privacy, data protection, access control, and intellectual property rights.

 

Prohibited Uses by Editors

Editors and the Editorial Team of JPAK must not use AI to:

  • determine whether a manuscript should be accepted, revised, or rejected;
  • replace scholarly judgment or ethical deliberation;
  • determine scientific validity or academic quality;
  • replace the independent scholarly assessments of Reviewers;
  • make final decisions concerning alleged misconduct or ethical issues without human assessment; or
  • determine post-publication editorial actions.

Editors must make all editorial decisions based on academic expertise, peer-review reports, editorial assessment, ethical considerations, and JPAK's applicable policies.

 

Editorial Transparency, Disclosure, and Accountability

Editors and the Editorial Team of JPAK must disclose substantive uses of GenAI or AI-assisted technologies in editorial work, as appropriate to the nature and context of the activity.

Where relevant, the disclosure should identify the AI tool used and its general function or purpose. Routine or minor supporting uses, such as grammar checking, spelling correction, formatting assistance, or non-substantive language refinement, generally do not require separate disclosure.

As a general disclosure, JPAK states that its Editors and Editorial Team may use GenAI and AI-assisted technologies, including ChatGPT and other appropriate AI-assisted tools, to support non-decisional editorial activities. These activities may include policy development and refinement, preparing guidelines and templates, developing editorial workflows, providing administrative and technical support, language assistance, consistency checking, and editorial communication.

This general disclosure does not replace specific disclosure when AI is used substantively in a particular editorial activity, and such disclosure is considered appropriate.

All AI-assisted editorial outputs must undergo human review, verification, modification where necessary, and final approval. GenAI and AI-assisted technologies must not replace scholarly judgment, peer-review assessment, ethical deliberation, or editorial decision-making.

Editors and the Editorial Team of JPAK remain fully responsible for confidentiality, editorial integrity, scholarly and ethical judgments, editorial communications, and all editorial decisions.

 

Confidentiality, Privacy, and Intellectual Property Rights

All parties involved in the publication process must protect confidential and unpublished materials, including manuscripts, research data, Reviewer reports, Author responses, supplementary materials, and editorial communications.

Do not upload, copy, share, analyze, summarize, or otherwise process confidential materials through public, insecure, or unauthorized AI systems.

AI use must comply with applicable requirements concerning:

  • copyright and licensing;
  • privacy and data protection;
  • participant consent;
  • institutional regulations;
  • Authors' rights; and
  • third-party intellectual property rights.

If confidential materials are processed using a private system or a journal-controlled system that has been authorized for such use, adequate safeguards for confidentiality, privacy, security, access control, and intellectual property rights must remain in place.

 

AI-Related Misconduct

The following actions may constitute AI-related publication ethics violations:

  • failing to disclose AI use when disclosure is required;
  • misrepresenting the role, extent, or purpose of AI use;
  • using AI to fabricate, falsify, or manipulate scholarly content;
  • using fabricated, unverifiable, misleading, or AI-hallucinated citations or references;
  • using AI to conceal plagiarism, duplicate publication, inappropriate text reuse, or unethical authorship;
  • misleadingly manipulating images, figures, tables, or other scholarly evidence using AI;
  • using hidden prompts, invisible text, or machine-directed content to manipulate scholarly or editorial systems;
  • using AI by Reviewers to replace independent scholarly judgment;
  • using AI by Editors to make or replace editorial or ethical decisions;
  • disclosing or processing confidential manuscripts or peer-review materials through unauthorized AI systems; or
  • any other AI use that compromises authorship responsibility, research integrity, confidentiality, peer-review integrity, editorial independence, publication ethics, or the scholarly record.

 

Compliance and Accountability

Non-compliance with this policy may result in appropriate editorial action under the JPAK Publication Ethics and Publication Malpractice Statement and, where applicable, the JPAK Research Misconduct and Post-Publication Policy.

Depending on the nature, severity, and timing of the issue, JPAK may:

  • request clarification, revision, correction, or additional disclosure;
  • request supporting documentation or records of AI use;
  • reject a manuscript before or during peer review;
  • suspend the editorial or publication process;
  • decline or terminate a Reviewer's involvement;
  • issue a correction, Expression of Concern, retraction, removal, replacement, or other editorial notice;
  • refer the matter to the relevant institution, ethics committee, funder, or other authority; or
  • take other measures necessary to protect the integrity of the scholarly record.

Editorial actions will be based on the available evidence, the nature and severity of the issue, ethical considerations, and the potential impact on research integrity, confidentiality, peer-review integrity, editorial independence, or the scholarly record.

 

Relationship with Other JPAK Policies

This policy forms part of JPAK's publication ethics framework.

Any matter not specifically addressed in this policy will be handled in accordance with the Publication Ethics and Publication Malpractice Statement, Author Guidelines, Peer Review Policy, Authorship and Author Contributions Policy, Research Misconduct and Post-Publication Policy, Ethical Clearance and Research Ethics Policy, and other applicable editorial policies of JPAK.

Suspected AI-related violations may be addressed through the journal's procedures concerning research misconduct, complaints and appeals, corrections, Expressions of Concern, retractions, removals, replacements, or other appropriate editorial actions.

 

Policy Review

JPAK periodically reviews and may update this policy in response to developments in GenAI and AI-assisted technologies, publication ethics standards, COPE recommendations, scholarly publishing practices, regulatory requirements, and relevant journal accreditation requirements.

 

References

  • Committee on Publication Ethics (COPE). Authorship and AI Tools.
  • Committee on Publication Ethics (COPE). Focus on Artificial Intelligence.
  • Elsevier. Generative AI Policies for Journals. Elsevier Policies and Standards.
  • Elsevier. Publishing Ethics. Elsevier Policies and Standards.
  • STM Association. Generative AI in Scholarly Communications: Ethical and Practical Guidelines for the Use of Generative AI in the Publication Process.