Plagiarism Policy

Plagiarism Policy
Wahana Riset Akuntansi (WRA) applies zero tolerance towards plagiarism. Every manuscript submitted to WRA will be scanned using Turnitin (similarity check), after which the editor will evaluate cases of potential plagiarism. A similarity report will be provided to the author(s), and the WRA editor will take the following actions: 
  1. Similarity check result is more than 40%: The manuscript will be rejected immediately due to poor citation and/or poor paraphrasing. The manuscript is outright rejected, and no resubmission will be accepted. 
  2. Similarity check result is between 15% and 40%: The manuscript will be sent back to the author for amendment. Authors must provide correct citations for all matching text and perform proper paraphrasing, even where citations are already present. 
  3. Similarity check result is lower than 15%: The manuscript will proceed to the substantive review stage, though minor citation improvements may still be requested to ensure all outsourced texts are properly cited.
For cases 2 and 3: Authors must revise the article carefully, add the required citations, properly paraphrase outsourced text, and then resubmit the manuscript. The resubmitted manuscript must be accompanied by a new Turnitin report showing no plagiarism and a final similarity index below 15%.
 
Artificial Intelligence (AI) Usage Policy
To maintain the quality of published manuscripts and ensure adherence to publication ethics regarding the usage of Artificial Intelligence—as stipulated in the WRA publication ethics policy—submitted manuscripts will also undergo an AI detection check via Turnitin. WRA stipulates that if the Turnitin AI detection result exceeds 30%, authors must thoroughly paraphrase the text and clearly disclose how AI was utilized. Authors remain fully responsible for verifying all information and data generated by AI tools.