The Publication ethics statement describes the ethical behavior of all parties involved in publishing articles in this journal, including authors, editor-in-chief, Editorial Board, bestarial partners and publisher. This statement is based on the COPE Best Practice Guidelines for Journal Editors.

Journal Manager Duties and Responsibilities

1. Determine the name of the journal, scientific scope, periodicity, application for accreditation according to needs and determine the membership of the editorial board.
2. Defines the relationship between publishers, editors, review partners, and other related parties listed in a contract.
3. Appreciate things that are confidential, both for contributing researchers, authors/writers, editors, and review partners.
4. Implement norms and provisions regarding intellectual property rights, especially copyright.
5. Conduct a review of the journal's policy and submit it to the authors/authors, the editorial board, reviewers, and readers.
6. Develop regulatory guidelines, ethical behavior for editors, review partners, and ensure periodic journal publications.
7. Provide a source of funds for the sustainability of journal publishing.
8. Building a network of cooperation with research institutions, related agencies, and preparing permits and other legal aspects.

Editor's Duties and Responsibilities

1. Meeting the needs of readers and writers as well as striving to improve the quality of publications on an ongoing basis.
2. Implement processes to ensure the quality of published papers.
3. Prioritizing freedom of expression and maintaining the integrity of the author's academic track record.
4. Submit corrections, clarifications, and apologies if needed.
5. Responsible for the style and format of writing scientific papers, while the authors are responsible for statements in published papers.
6. Actively solicit the opinions of authors, readers, review partners, and members of the editorial board to improve the quality of publications.
7. Conduct periodic internal evaluations of the quality of scientific journals.
8. Think openly to new opinions or the views of others that may conflict with personal opinions for the advancement of science.
9. Encouraging authors to make improvements to their writings so that they are worthy of publication and accept the author's initiative regarding publication ethics by including a client form in each manuscript submission.
10. Avoiding objective decisions by not defending one's own opinion.

Bestari Partner Duties and Responsibilities

1. Reviewing written works, submitting the results of the study to the editor, as material for determining the feasibility of a written work to be published and correcting it according to predetermined standards.
2. The reviewer does not conduct a scientific study of the written work that involves himself.
3. Provide suggestions, and positive recommendations on scientific writing manuscripts.
4. Maintain the privacy of the author by not disseminating the results of corrections, suggestions, and recommendations on a manuscript as well as encouraging improvements to the written work.
5. The written work is reviewed in a timely manner according to the style of the publication environment based on scientific principles (data collection methods, author's legality, conclusions, etc.) that have been determined.

Author's Duties and Responsibilities

1. Determine that those included in the list of authors have met the criteria as authors.
2. Collectively responsible for the work and content of the article includes methods, analysis, calculations, and detailing the necessary parts.
3. the details.
4. Explain the origin of resources (including funding), either directly or indirectly.
5. Describe improvement efforts in research.
6. Pay attention to comments made by review partners and the editorial board in a scientifically professional manner and in a timely manner.
7. Inform the editor in writing if he will withdraw his written work.
8. Make a statement that the paper submitted for publication is original, and has not been published anywhere and in any language, and is not in the process of being submitted to another publisher.

The publication of a peer-reviewed article in Realible Accounting Journal is an important building block in the development of a coherent and respected knowledge network. It is a direct reflection of the quality of the author's work and the institution that supports it. 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 act of publishing: authors, journal editors, bestary partners, publishers, and the public.

We are committed to ensuring that advertising, reprints, or other commercial revenue has no impact or influence on editorial decisions. In addition, the Accounting Study Program, Ibn Sina University-Batam, Indonesia and the Editorial Board will assist in communication with other journals and/or publishers if this is useful and necessary.