All work in the manuscript should be free of any plagiarism, falsification, fabrications, or omission of significant material.

Authors are expected to explicitly cite others' work and ideas, even if the work or ideas are not quoted verbatim or paraphrased. This standard applies whether the previous work is published, unpublished, or electronically available. Failure to properly cite the work of others may constitute plagiarism. Plagiarism in all its forms constitutes unethical publishing behavior and is unacceptable.

Plagiarism screening will be conducted by the JAS (Jurnal Akuntansi Syariah) Editorial Team by using Turnitin or iThenticate (Plagiarism Detection Software).

The maximum similarity rate allowed is 25 percent.