Retraction Policy

Indonesian Journal of Management and Accounting (IJMA) is committed to maintaining the integrity of scholarly publications. A published article may be retracted under the following conditions: - Strong evidence indicates that the research findings are invalid, whether due to academic misconduct (such as data fabrication or falsification) or unintentional errors (such as calculation mistakes or flawed methodology). - The findings have been previously published elsewhere without appropriate citation, permission, or valid justification (redundant publication). - The article is found to contain plagiarism. - The research violates ethical standards, including failure to obtain informed consent. The retraction process adheres to the Retraction Guidelines established by the Committee on Publication Ethics (COPE). Retracted articles will remain publicly accessible online, marked with a clear watermark or official notice stating their status and the reason for retraction.