AKTSAR: Jurnal Akuntansi Syariah recognizes that generative artificial intelligence (AI) and AI-assisted technologies can support scholarly work, but their use must be transparent, accountable, and consistent with research integrity. This policy applies to authors, editors, and peer reviewers, and follows the principles of the Committee on Publication Ethics (COPE).
1. Definitions
Generative AI refers to tools that produce text, images, code, data, or other content in response to prompts, such as ChatGPT, Gemini, Claude, Copilot, and similar large language models. AI-assisted tools refers to tools that check or improve existing content without generating substantive new content, such as spelling and grammar checkers, reference managers, and translation aids.
2. Policy for Authors
2.1 Authorship
AI tools cannot be listed as an author or co-author, because they cannot take responsibility for the work, approve the final manuscript, or be held accountable for its accuracy and integrity. AI tools must not be cited as an author of any source.
2.2 Permitted Use
Authors may use AI tools to improve the language, grammar, readability, and formatting of their manuscript, and to support literature searching or data analysis, provided that the authors review, verify, and take full responsibility for the results.
2.3 Prohibited Use
- Generating, fabricating, or manipulating research data, results, or statistical outputs.
- Generating references or citations that the authors have not read and verified.
- Producing substantive sections of the manuscript, such as the argument, analysis, interpretation, or conclusions, without critical human review and intellectual contribution.
- Creating or altering images, figures, or tables, unless AI use is part of the research design and is fully described in the methods section.
- Uploading confidential, personal, or proprietary data to AI tools in violation of data protection or research ethics requirements.
2.4 Mandatory Disclosure
Authors must disclose any use of generative AI in a section titled "Declaration of Generative AI Use", placed before the reference list. The statement must name the tool and its version, the purpose of use, and the parts of the manuscript affected. Use of basic spelling or grammar checkers does not need to be declared. If no generative AI was used, authors should state so. Example statement:
During the preparation of this work, the authors used [tool name and version] to [purpose, e.g., improve the language of the introduction and discussion]. After using this tool, the authors reviewed and edited the content as needed and take full responsibility for the content of the publication.
2.5 Responsibility
Authors remain fully responsible for the originality, accuracy, validity, proper citation, and ethical integrity of the entire manuscript, including any content produced with AI assistance.
3. Policy for Editors
- Editors must treat submitted manuscripts as confidential and must not upload manuscripts, or any part of them, to generative AI tools that may store, reuse, or disclose the content.
- Editors may use AI-assisted tools only for limited technical tasks, such as similarity checking, AI-content screening, reference checking, and language checking, using tools provided or approved by the journal.
- Editorial evaluations and publication decisions must be made by humans. Editors must not use generative AI to assess the scientific merit of a manuscript or to write decision letters.
- Editors who use AI-assisted tools remain accountable for the editorial process and its outcomes.
4. Policy for Peer Reviewers
- Peer reviewers are prohibited from using generative AI tools in the review process.
- Reviewers must not upload a manuscript under review, or any part of it, to any AI tool, as this breaches confidentiality and may infringe the authors' rights.
- Review reports must be written by the reviewers themselves and must reflect their own critical, independent assessment. Reviewers may use basic spelling or grammar checkers on their own text only.
- Reviewers who suspect inappropriate or undisclosed AI use in a manuscript should inform the editor.
5. AI Screening and Handling of Violations
The journal may use AI-detection tools during manuscript screening. AI-detection results are not considered conclusive evidence of inappropriate AI use and are evaluated together with other relevant evidence. Suspected violations of this policy, including undisclosed use of generative AI, may lead to requests for clarification, rejection of the manuscript, or post-publication corrections, expressions of concern, or retractions, in accordance with the journal's Publication Ethics, Allegations of Research Misconduct, and Correction and Retraction policies.
6. Policy Review
This policy will be reviewed periodically and updated as AI technologies, publication ethics guidance, and national accreditation regulations develop.
