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Any statement that an observation, derivation, or argument had been previously reported should be accompanied by the relevant citation.
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Reviewers should identify relevant published work that has not been cited by the authors. Referees should express their views clearly with supporting arguments. Personal criticism of the author is inappropriate. They must not be shown to or discussed with others except as authorized by the editor. Peer review assists the editor in making editorial decisions and the editorial communications with the author may also assist the author in improving the paper.Īny selected referee who feels unqualified to review the research reported in a manuscript or knows that its prompt review will be impossible should notify the editor and excuse himself from the review process.Īny manuscripts received for review must be treated as confidential documents. Unpublished materials disclosed in a submitted manuscript must not be used in an editor's own research without the express written consent of the author. The editor and any editorial staff must not disclose any information about a submitted manuscript to anyone other than the corresponding author, reviewers, potential reviewers, other editorial advisers, and the publisher, as appropriate. The editors may confer with other editors or reviewers in making this decision.Īn editor at any time evaluates manuscripts for their intellectual content without regard to race, gender, sexual orientation, religious belief, ethnic origin, citizenship, or political philosophy of the authors.
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The editors may be guided by the policies of the journal's editorial board and constrained by such legal requirements as shall then be in force regarding libel, copyright infringement, and plagiarism. The validation of the work in question and its importance to researchers and readers must always drive such decisions. The editor of the Jurnal Pajak dan Keuangan Negara (PKN) is responsible for deciding which of the articles submitted to the journal should be published. Besides, Politeknik Keuangan Negara STAN and the Editorial Board will assist in communications with other journals and/or publishers where this is useful and necessary. We are committed to ensuring that advertising, reprint, or other commercial revenue has no impact or influence on editorial decisions. Politeknik Keuangan Negara STAN as the publisher of Jurnal Pajak dan Keuangan Negara (PKN) takes its duties of guardianship over all stages of publishing extremely seriously and we recognize our ethical and other responsibilities. It is therefore important to agree upon standards of expected ethical behavior for all parties involved in the act of publishing: the author, the journal editor, the peer reviewer, the publisher, and the society. Peer-reviewed articles support and embody the scientific method. It is a direct reflection of the quality of the work of the authors and the institutions that support them. The publication of an article in a peer-reviewed Jurnal Pajak dan Keuangan Negara (PKN) is an essential building block in the development of a coherent and respected network of knowledge. This statement is based on COPE's Best Practice Guidelines for Journal Editors.Įthical Guideline for Journal Publication This statement clarifies the ethical behavior of all parties involved in the act of publishing an article in this journal, including the author, the chief editor, the Editorial Board, the peer-reviewer, and the publisher (Politeknik Keuangan Negara STAN). Jurnal Pajak dan Keuangan Negara (PKN) is a peer-reviewed electronic journal system. Publication Ethics and Malpractice Statement