Plagiarism Includes But is Not Limited to:

• Refer and/or quoting terms, words and/or sentences, data and/or information from a source without citing sources in the record citation and/or without stating the source adequately;
• Refer and/or quoting random terms, words and/or sentences, data and/or information from a source without citing a source in the record citation and/or without stating the source adequately;
• Using a source of ideas, opinions, views, or theory without stating the source adequately;
• Formulate the words and/or sentences themselves from the source of words and/or phrases, ideas, opinions, views, or theory without stating the source adequately;
• Submit a scientific paper produced and/or published by others as sources of scientific work without being express adequately.

Prevention

IJMA (Indonesian Journal of Management and Accounting) will ensure that every published article will not exceed 20% similarity score. Plagiarism screening will be conducted by IJMA (Indonesian Journal of Management and Accounting) using Turnitin.

Sanctions

• Reprimand;
• Letter of warning;
• Revocation of the article;
• Cancellation of publication.