Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan is committed to upholding the highest standards of academic integrity in all published content, especially with regard to allegations of plagiarism.

When an author uses the work of others without giving proper credit, they have committed plagiarism. Plagiarism is a serious violation of academic ethics and is not tolerated in peer-reviewed publications anywhere.

Authors must include citations when they use specific information (such as names, dates, locations, statistical numbers, or other information) obtained from known and documented sources. (This is only tolerated in cases that are common knowledge, such as the fact that Indonesia is an archipelago, which can be found in more than five different sources).

Authors are expected to give credit where credit is due, including when developing ideas that have been presented by other authors. This could be ideas on how to check data, both in terms of methods and results. It can refer to broad developments in a field or general information. Authors are required to provide proper citations for any ideas they borrow. Even if the writer refines the idea further, he or she should still give credit to the source of the idea; the refined idea can be explained in the next phrase.

Quotes and quotation marks are required whenever a writer uses the exact words of another writer. Quotation marks are required whenever writers use four or more words in succession that are similar to a source they have read; simple references are no longer sufficient.

The primary responsibility of the author is to submit work that is free from plagiarism or any offense. However, before publication, the editors conduct a thorough review using Turnitin plagiarism detection software.

The editors of the Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan will not hesitate to withdraw their approval of a manuscript if they find that it violates any of the standards mentioned above.

This publication uses TURNITIN to detect cases of plagiarism, with a strict guideline of no more than 25%.