Artificial Intelligence (AI) Usage Policy

JKAAP: Jurnal Kajian Akuntansi, Auditing dan Perpajakan is committed to maintaining high standards of academic integrity, transparency, and originality.

This policy provides guidance on the acceptable and unacceptable use of Artificial Intelligence (AI) tools, such as ChatGPT, Grammarly, Quillbot, and similar tools, in the preparation and submission of manuscripts.

Permitted Uses

Authors may use AI-based tools for the following purposes:

• Language editing and grammar correction.
• Improving sentence clarity and structure without changing the scientific content.
• Developing outlines or organizing initial drafts.

Prohibited Uses

The following uses of AI tools are strictly prohibited:

• Generating substantial parts of the manuscript or full sections.
• Creating or fabricating data or citations.
• Submitting AI-generated content without appropriate human review or acknowledgment.

Disclosure and Transparency

Any use of AI tools must be clearly disclosed in the Acknowledgments or Methods section. The disclosure should include the specific AI tool used and the nature of its assistance.

Author Responsibilities

• Ensure the scientific accuracy and originality of the submitted manuscript.
• Remain accountable for all content, including text assisted by AI.
• Use AI ethically and in accordance with this policy.
• Respond to any editorial queries regarding the use of AI tools.

Policy Review

This policy will be reviewed and updated periodically to reflect advancements in AI technology and evolving standards in scholarly publishing.