Generative AI Policy
Generative AI Policy
Generative AI Policy
Jurnal Akuntansi dan Audit Syariah (JAAiS) recognizes the growing use of generative artificial intelligence (Generative AI) and AI-assisted technologies in academic research and scholarly publishing. These technologies may assist researchers in organizing ideas, reviewing literature, identifying research gaps, improving language and readability, and supporting other aspects of manuscript preparation. However, AI technologies must not replace human critical thinking, scholarly judgment, intellectual contribution, or academic responsibility.
This policy applies to authors, reviewers, and editors involved in the publication process of Jurnal Akuntansi dan Audit Syariah (JAAiS).
1. Use of Generative AI by Authors
Authors may use Generative AI or AI-assisted technologies as supporting tools during manuscript preparation. Permitted uses may include:
Improving language, grammar, readability, and organization of the manuscript;
Assisting in organizing ideas or manuscript structure;
Supporting literature exploration and identification of relevant research themes;
Assisting authors in understanding or synthesizing complex information; and
Supporting other technical aspects of manuscript preparation that do not replace the authors' intellectual contribution.
The use of AI must remain under meaningful human supervision. Authors are fully responsible for verifying the accuracy, completeness, validity, objectivity, and relevance of any AI-generated content incorporated into their manuscript.
Authors must independently verify references, citations, factual statements, quotations, data, and other information suggested or generated by AI because Generative AI technologies may produce inaccurate, incomplete, biased, or fabricated information.
Authors must thoroughly review and edit AI-assisted material so that the final manuscript represents the authors' own scholarly analysis, interpretation, arguments, and original contribution.
2. Author Responsibility and Accountability
The use of Generative AI does not reduce or transfer the responsibility of authors for their manuscript.
Authors remain fully responsible for:
The accuracy and integrity of the manuscript;
The originality of the submitted work;
The validity of references and citations;
Compliance with research and publication ethics;
Protection of confidential and personal information;
Protection of intellectual property and third-party rights; and
The accuracy of all data, arguments, interpretations, conclusions, figures, and other materials contained in the article.
Authors must also ensure that the AI tools they use do not compromise confidentiality, privacy, intellectual property rights, unpublished research materials, or other legally protected information.
3. AI Disclosure Requirement
Authors who use Generative AI or AI-assisted technologies in a substantive manner during manuscript preparation must transparently disclose such use when submitting their manuscript.
The disclosure should state:
The name of the AI tool or service;
The purpose for which the tool was used;
The extent or type of assistance provided by the tool; and
Confirmation that the authors reviewed, verified, and edited the resulting content and retain full responsibility for the final manuscript.
Routine use of software solely for basic spelling, grammar, or punctuation correction does not normally require an AI disclosure. However, disclosure is required when AI substantially changes, generates, reorganizes, summarizes, or develops the content or structure of the manuscript.
Recommended Disclosure Statement
Declaration of Generative AI and AI-Assisted Technologies in the Manuscript Preparation Process
During the preparation of this manuscript, the author(s) used [NAME OF AI TOOL/SERVICE] for [PURPOSE OF USE]. Following the use of this tool/service, the author(s) reviewed, verified, and edited the generated content as necessary. The author(s) take full responsibility for the accuracy, integrity, originality, and content of the final published article.
If Generative AI forms part of the research method itself, rather than merely assisting manuscript preparation, its use must be explained transparently and reproducibly in the Methods section. The explanation should include, where applicable, the name of the AI model or tool, version, developer or provider, purpose of use, input or procedure, and relevant validation process.
4. AI Cannot Be Listed as an Author
Generative AI systems, large language models, chatbots, or other AI-based technologies cannot be listed as authors or co-authors of articles published in Jurnal Akuntansi dan Audit Syariah (JAAiS).
Authorship requires responsibilities that can only be fulfilled by humans, including:
Making a substantial intellectual contribution;
Taking responsibility for the accuracy and integrity of the work;
Responding to questions concerning the research;
Approving the final version of the manuscript; and
Agreeing to publication and accepting accountability for the published article.
AI tools must therefore not be cited or presented as authors.
5. Use of AI in Figures, Images, and Data Visualization
The use of Generative AI in visual materials must follow the principles of research integrity, transparency, accuracy, and reproducibility.
AI-assisted tools may be used to support the development of explanatory illustrations, such as:
Flowcharts;
Conceptual diagrams;
Decision trees;
Timelines;
Research workflows; and
Other schematic illustrations.
Where AI contributes substantially to the creation of such visual materials, authors must disclose the AI tool used and explain its role.
For figures representing research data, including charts, graphs, plots, heatmaps, and other data visualizations, AI must not be used to fabricate, invent, manipulate, or alter the underlying data.
All research visualizations must accurately represent the original data and be generated through transparent and reproducible analytical procedures.
Generative AI must not be used to create fabricated primary research evidence or manipulate research images in a manner that changes their scientific meaning.
6. Confidentiality and Data Protection
Authors must carefully evaluate the privacy policies, terms of service, data retention policies, and intellectual property provisions of any AI platform used in preparing a manuscript.
Authors should not upload confidential information, personally identifiable information, unpublished sensitive data, confidential research documents, or materials belonging to third parties into an AI system unless appropriate protection and authorization are available.
The responsibility for protecting research participants' privacy, confidential information, and intellectual property remains with the authors.
7. Use of Generative AI by Reviewers
Manuscripts submitted to Jurnal Akuntansi dan Audit Syariah (JAAiS) are confidential documents.
Reviewers must not upload an unpublished manuscript, or substantial portions of it, into publicly accessible Generative AI systems where confidentiality, intellectual property protection, or data privacy cannot be guaranteed.
AI must not replace reviewers' independent scientific evaluation, critical judgment, and professional assessment.
Reviewers remain personally responsible for:
Evaluating the scholarly quality of the manuscript;
Assessing methodology, arguments, evidence, and conclusions;
Identifying ethical or integrity concerns;
Providing objective recommendations; and
Ensuring the accuracy and appropriateness of their review reports.
AI-assisted tools may only be used in a supportive capacity, such as improving the language or organization of a review report or supporting a background literature search, provided that manuscript confidentiality is fully protected.
When AI has been used substantively in preparing a review report, reviewers should disclose the name of the tool and the purpose of its use.
8. Use of Generative AI by Editors
Editors must treat submitted manuscripts and all related editorial documents as confidential.
Editors must not upload submitted manuscripts or confidential manuscript materials to publicly accessible AI systems if doing so may compromise confidentiality, proprietary rights, intellectual property, or personal data.
Generative AI cannot replace editorial judgment.
All editorial evaluations, decisions, recommendations, and communications concerning acceptance, revision, or rejection of a manuscript remain the responsibility of the human editor.
AI-assisted technologies may only be used to support administrative or technical editorial activities where confidentiality, data security, transparency, and human oversight are maintained.
9. Research Integrity
The use of Generative AI must comply with the principles of publication ethics and research integrity adopted by Jurnal Akuntansi dan Audit Syariah (JAAiS).
The following practices are prohibited:
Using AI to fabricate or falsify research data;
Using AI to invent research participants, interviews, observations, or empirical findings;
Using AI-generated references without verification;
Presenting AI-generated interpretations as verified scientific facts without author evaluation;
Using AI to conceal plagiarism or other forms of academic misconduct;
Manipulating images or research evidence in ways that misrepresent the original findings; and
Using AI in ways that violate confidentiality, privacy, copyright, or intellectual property rights.
Any misuse of Generative AI that compromises the integrity, originality, transparency, or reliability of a manuscript may result in rejection, withdrawal, correction, retraction, or other editorial action in accordance with the publication ethics policy of Jurnal Akuntansi dan Audit Syariah (JAAiS).
10. Human Oversight
Jurnal Akuntansi dan Audit Syariah (JAAiS) maintains the principle that human oversight must remain central to scholarly publishing.
Generative AI and AI-assisted technologies may support scholarly work, but they cannot replace the expertise, critical reasoning, ethical judgment, interpretation, creativity, or accountability of authors, reviewers, and editors.
All parties involved in the publication process remain individually and collectively responsible for maintaining the accuracy, integrity, transparency, confidentiality, and scholarly quality of the work.
