Plagiarism Policy

Fokus Akuntansi dan Manajemen (FAM) maintains a strict policy against plagiarism and academic misconduct. All submitted manuscripts are screened using plagiarism detection software prior to the peer review process.

The journal applies the following standards:

• Similarity index must not exceed 20% (excluding references and properly quoted text).
• Direct copying, paraphrasing without proper citation, data fabrication, and duplicate publication are strictly prohibited.
• Manuscripts found to contain plagiarism will be immediately rejected.
• If plagiarism is detected after publication, the article may be retracted in accordance with COPE guidelines.

Authors are fully responsible for the originality of their work and proper citation of all sources.