Conflict of Interest Policy

Bima Journal (Business, Management and Accounting Journal)

Publisher: Perkumpulan Dosen Muda (PDM) Bengkulu, Indonesia

Official Journal Website: https://journal.pdmbengkulu.org/index.php/bima

1. Policy Statement

Bima Journal (Business, Management and Accounting Journal), published by Perkumpulan Dosen Muda (PDM) Bengkulu, Indonesia, is committed to maintaining transparency, objectivity, academic integrity, accountability, and editorial independence throughout the scholarly publishing process.

A conflict of interest, also referred to as a competing interest, arises when financial, personal, professional, academic, institutional, or other relationships may influence, or reasonably be perceived to influence, research design, data collection, analysis, interpretation, peer review, editorial evaluation, or publication decisions.

The journal requires all authors, editors, editorial board members, and reviewers to disclose any actual, potential, or perceived conflicts of interest that may affect the integrity or impartiality of scholarly work.

This policy is informed by internationally recognised principles of publication ethics, including relevant guidance issued by the Committee on Publication Ethics (COPE) and the International Committee of Medical Journal Editors (ICMJE).

The existence of a conflict of interest does not automatically indicate misconduct or invalidate research findings. However, relevant interests must be transparently disclosed, appropriately evaluated, and effectively managed.

This policy applies to all manuscripts submitted to or published in Bima Journal, including research articles, review articles, conceptual papers, case studies, and methodological contributions in business, management, accounting, finance, economics, entrepreneurship, and related disciplines.

2. Types of Conflicts of Interest

Conflicts of interest may involve financial or non-financial relationships that could compromise, or reasonably appear to compromise, independent scholarly judgement.

2.1 Financial Conflicts of Interest

Financial conflicts may include:

  1. Research funding, grants, or financial sponsorship from organisations with an interest in the research findings.

  2. Employment, consultancy arrangements, advisory positions, or professional services provided to relevant organisations.

  3. Honoraria, remuneration, paid expert testimony, or other financial benefits.

  4. Share ownership, stock options, investments, or financial interests in companies examined in the research.

  5. Patents, intellectual property rights, royalties, or commercial interests associated with research outcomes.

  6. Financial relationships with accounting firms, financial institutions, investment companies, business enterprises, or other interested parties.

  7. Payments, incentives, or benefits provided in connection with research design, data interpretation, manuscript preparation, or publication.

Authors conducting research involving corporate financial performance, investment decisions, auditing, financial reporting, or business valuation must disclose relevant financial interests that could influence the study.

2.2 Personal Relationships

Personal conflicts may arise from relationships that could influence independent judgement, including:

  • Family relationships.

  • Close personal friendships.

  • Personal disputes or rivalries.

  • Relationships involving financial dependence.

  • Other personal connections that could reasonably affect impartiality.

2.3 Professional and Academic Interests

Professional or academic conflicts may include:

  • Recent or ongoing research collaboration.

  • Supervisory or mentoring relationships.

  • Academic competition or professional rivalry.

  • Employment or consultancy relationships.

  • Joint research projects.

  • Relevant institutional or professional appointments.

  • Other relationships that could compromise independent scholarly evaluation.

A shared research discipline or membership of a large professional association does not automatically constitute a conflict of interest.

2.4 Institutional and Organisational Interests

Institutional conflicts may arise when organisational affiliations, institutional responsibilities, or commercial relationships influence research or editorial decisions.

Examples include:

  • Research conducted on behalf of an organisation with a financial interest in the findings.

  • Institutional sponsorship linked to predetermined research outcomes.

  • Research involving organisations in which authors hold managerial or governance positions.

  • Editorial decisions concerning manuscripts submitted by individuals affiliated with the journal's publisher.

  • Institutional relationships that could compromise independent peer review.

2.5 Intellectual and Other Non-Financial Interests

Non-financial conflicts may involve strongly held intellectual positions, professional commitments, policy advocacy, or other interests that could affect impartial interpretation or evaluation.

The journal recognises that holding an academic opinion or theoretical perspective is not inherently a conflict of interest.

Disclosure is required where a relevant interest could reasonably influence, or appear to influence, scholarly judgement.

3. Responsibilities of Authors

All authors must disclose financial and non-financial interests that could influence, or reasonably be perceived to influence, the conduct, interpretation, or publication of their research.

3.1 Mandatory Disclosure

Authors must:

  1. Disclose relevant conflicts of interest during manuscript submission.

  2. Identify financial support and sponsorship arrangements.

  3. Explain the role of funding organisations in research design, data collection, analysis, interpretation, manuscript preparation, and publication decisions.

  4. Disclose relevant employment, consultancy, investment, or other financial relationships.

  5. Report significant professional, personal, or institutional relationships that could affect objectivity.

  6. Include a Conflict of Interest Statement in the manuscript.

  7. Inform the Editor-in-Chief promptly if a relevant conflict becomes apparent after submission, acceptance, or publication.

All authors must submit a declaration, including when no relevant conflicts of interest exist.

3.2 Independence of Research

Authors must maintain independence in research design, data analysis, interpretation, and reporting.

Where research is funded or supported by an organisation with a direct interest in the findings, authors must ensure that sponsorship arrangements do not improperly restrict access to research data, independent analysis, or the accurate reporting of results.

Authors must disclose material restrictions imposed by sponsors on research design, data access, analysis, manuscript preparation, or publication.

3.3 Disclosure of Industry Relationships

Research involving commercial enterprises, financial institutions, auditing firms, consultancy organisations, investment companies, or other business entities may require particular attention to conflicts of interest.

Authors must disclose relevant relationships that could reasonably affect the research findings or their interpretation.

Such disclosures should be sufficiently specific to allow editors, reviewers, and readers to understand the nature of the interest.

3.4 Responsibility of the Corresponding Author

The corresponding author must coordinate conflict-of-interest disclosures from all co-authors.

However, each author remains individually responsible for the completeness and accuracy of their own declaration.

The corresponding author must ensure that relevant disclosures are incorporated into the manuscript and updated when necessary.

4. Responsibilities of Editors

Editors must assess manuscripts impartially on the basis of scholarly merit, originality, methodological quality, relevance, ethical compliance, and contribution to knowledge.

Editorial decisions must remain independent of personal, institutional, commercial, financial, or professional interests.

4.1 Disclosure of Editorial Conflicts

Editors must disclose relevant relationships that could compromise, or reasonably appear to compromise, their impartiality.

Potential conflicts include:

  • Manuscripts authored or co-authored by an editor.

  • Submissions from close collaborators or immediate family members.

  • Manuscripts involving organisations in which the editor holds a significant financial interest.

  • Recent supervisory or professional relationships that could compromise impartial assessment.

  • Personal disputes or other significant competing interests.

4.2 Editorial Recusal

Editors must withdraw from handling manuscripts where a significant conflict of interest exists.

Such manuscripts must be assigned to an independent editor with no relevant conflict.

An editor with a significant conflict must not select reviewers, influence peer-review assessments, or participate in decisions concerning the affected manuscript.

4.3 Manuscripts Submitted by Editorial Board Members

Manuscripts submitted by the Editor-in-Chief, editorial board members, managing editors, or other individuals involved in journal management must undergo the same scholarly evaluation standards applied to external submissions.

An independent editor must oversee manuscript assessment and peer review.

The submitting editor must have no involvement in reviewer selection, editorial evaluation, or final decision-making.

4.4 Editorial Confidentiality

Editors must maintain the confidentiality of unpublished manuscripts, reviewer reports, research data, and editorial communications.

Information obtained through editorial responsibilities must not be used for personal, professional, academic, or commercial advantage.

5. Responsibilities of Reviewers

Reviewers are responsible for providing independent, objective, constructive, and confidential scholarly assessments.

5.1 Disclosure Before Review

Reviewers must disclose relevant conflicts of interest before accepting a review invitation.

Potential conflicts may involve:

  1. Financial interests in organisations discussed in the manuscript.

  2. Close personal or professional relationships with the authors.

  3. Recent or ongoing research collaboration.

  4. Direct academic competition or significant professional rivalry.

  5. Institutional relationships that could compromise impartiality.

  6. Other relevant interests that may affect independent evaluation.

5.2 Reviewer Recusal

Reviewers must decline or withdraw from reviewing manuscripts when a significant conflict could compromise their assessment.

Where uncertainty exists, reviewers should disclose the relevant circumstances to the handling editor before proceeding.

The handling editor is responsible for determining whether the disclosed interest can be adequately managed or whether another reviewer should be appointed.

5.3 Confidentiality and Ethical Conduct

Reviewers must maintain the confidentiality of unpublished manuscripts and related editorial communications.

They must not use unpublished research findings, financial information, proprietary business data, or privileged manuscript content for personal, academic, or commercial benefit.

Reviewers must not exploit their position to obtain confidential information about competing research, business strategies, financial models, or unpublished analytical findings.

5.4 Objectivity of Assessment

Reviewers must evaluate manuscripts according to scholarly quality, methodological validity, originality, analytical reliability, and relevance to the journal's aims and scope.

Reviewers must not recommend unnecessary citations for personal benefit or attempt to influence editorial outcomes through inappropriate relationships.

6. Publisher and Editorial Independence

Perkumpulan Dosen Muda (PDM) Bengkulu, as the publisher of Bima Journal, supports independent, transparent, and ethical scholarly publishing.

The publisher provides organisational, administrative, technical, and operational support while respecting the academic independence of the Editor-in-Chief and Editorial Board.

The publisher must not interfere with editorial decisions for financial, institutional, commercial, political, or personal interests.

6.1 Separation of Editorial and Publisher Responsibilities

The publisher is responsible for supporting the journal's operational sustainability and publishing infrastructure.

The Editorial Board retains responsibility for scholarly evaluation, peer-review coordination, manuscript selection, and editorial decisions.

The publisher must not influence manuscript acceptance, revision, or rejection for reasons unrelated to scholarly merit and publication ethics.

6.2 Manuscripts from Publisher-Affiliated Individuals

Manuscripts submitted by individuals affiliated with Perkumpulan Dosen Muda (PDM) Bengkulu, the journal's editorial team, or associated organisations must undergo the same independent peer-review standards as other submissions.

Relevant conflicts must be disclosed and managed through appropriate safeguards.

Where necessary, an independent handling editor and reviewers without relevant conflicts must be appointed.

6.3 Financial Independence of Editorial Decisions

Editorial decisions must not be influenced by article processing charges, sponsorships, financial support, institutional affiliations, or other commercial arrangements.

Payment of publication charges does not guarantee manuscript acceptance.

6.4 Publisher-Related Conflicts

Where the publisher or its representatives have a significant interest in a manuscript or its findings, editorial decisions must remain under the authority of independent editors.

The publisher must not interfere with the reporting or management of conflicts of interest.

7. Disclosure and Editorial Management

7.1 Submission Requirements

All manuscripts submitted to Bima Journal must include a Conflict of Interest Statement.

Authors must provide accurate information about relevant financial and non-financial interests.

The statement must be included in the manuscript before the References section, unless otherwise specified in the official journal template.

7.2 Editorial Assessment

During initial editorial screening, the editorial team should verify that the required conflict-of-interest declaration has been provided.

Where a potential conflict is identified, the handling editor may request additional information or supporting documentation.

Disclosure does not automatically disqualify a manuscript from publication.

7.3 Management Measures

Depending on the nature and seriousness of the disclosed conflict, appropriate editorial measures may include:

  1. Requesting clarification or additional disclosure.

  2. Assigning an independent handling editor.

  3. Replacing a reviewer with a significant conflict.

  4. Requiring transparency concerning sponsor involvement.

  5. Requesting further information about research independence or data access.

  6. Publishing relevant conflict-of-interest disclosures alongside the article.

  7. Taking other proportionate measures necessary to maintain editorial impartiality.

7.4 Conflicts Identified During Peer Review

Where a previously undisclosed conflict becomes apparent during peer review, the journal may suspend or reassign the affected review or editorial process.

Any necessary corrective action should be based on the seriousness of the conflict and its potential effect on the evaluation.

7.5 Post-Publication Disclosure

If a significant conflict of interest is identified after publication, the journal will assess whether additional disclosure, a correction notice, or another editorial action is necessary.

Where undisclosed interests raise concerns about the reliability or integrity of the published research, the matter may be addressed through the journal's Allegations of Research Misconduct Policy.

7.6 Failure to Disclose

Failure to disclose significant conflicts of interest may result in:

  1. A request for clarification.

  2. Additional editorial assessment.

  3. Manuscript correction or revised disclosure.

  4. Suspension of editorial processing.

  5. Rejection where serious ethical concerns are substantiated.

  6. Publication of a correction or other appropriate post-publication notice.

  7. Referral to relevant institutions where justified by the evidence.

Editorial actions must be proportionate, evidence-based, and consistent with procedural fairness.

7.7 Record Management

Conflict-of-interest declarations and relevant editorial assessments should be maintained securely through the journal's editorial management arrangements.

Confidential information must be accessible only to authorised individuals with legitimate editorial responsibilities.

8. Conflict of Interest Declaration

All authors must include a declaration under the heading:

CONFLICT OF INTEREST STATEMENT

Authors must select the statement appropriate to their circumstances.

A. No Conflicts of Interest

"The authors declare that they have no known financial or non-financial conflicts of interest that could have influenced the research, interpretation, or publication of this article."

B. Conflicts of Interest Exist

"The authors declare the following potential conflicts of interest: [describe the relevant financial, professional, institutional, or personal relationships]. These interests have been disclosed to Bima Journal."

C. Research Supported by an Organisation with a Relevant Interest

"The research received financial or institutional support from [name of organisation]. The authors disclose the following relevant relationships or interests: [details]. The role of the supporting organisation in the research design, data collection, analysis, interpretation, manuscript preparation, and publication decision is described in the Funding Statement."

8.1 Funding Statement

Funding information must be reported separately under the heading:

FUNDING STATEMENT

Where funding was received, authors should identify the funding organisation and grant number, where applicable, and describe any relevant sponsor involvement.

Where no external funding was received, authors may use the following statement:

"This research received no specific grant from any funding agency in the public, commercial, or not-for-profit sectors."

A Funding Statement does not replace the requirement to disclose relevant conflicts of interest.

8.2 Updating Declarations

Authors must promptly notify the journal if a material conflict of interest becomes apparent or changes during manuscript processing or after publication.

The journal may request revised declarations when necessary.

9. Policy Review and Updates

This policy will be periodically reviewed by the Editorial Board of Bima Journal (Business, Management and Accounting Journal), in coordination with Perkumpulan Dosen Muda (PDM) Bengkulu.

Reviews will consider developments in publication ethics, editorial independence, research integrity, financial disclosure practices, responsible scholarly communication, and international publishing standards.

Any substantive amendments will be communicated through the journal's official website following appropriate editorial approval.

OFFICIAL CONFLICT OF INTEREST POLICY STATEMENT

Bima Journal (Business, Management and Accounting Journal) is committed to maintaining transparency, impartiality, accountability, and editorial independence throughout the research publication process.

All authors, editors, and reviewers must disclose relevant financial and non-financial interests that could influence, or reasonably be perceived to influence, their scholarly responsibilities.

Disclosed conflicts will be evaluated and managed through appropriate editorial safeguards to protect the integrity of research and the independence of peer review.

Editorial decisions must be based on scholarly merit, methodological quality, ethical compliance, and the journal's aims and scope.

Policy Authority: Editorial Board of Bima Journal (Business, Management and Accounting Journal)

Publisher: Perkumpulan Dosen Muda (PDM) Bengkulu, Indonesia

Official Journal Website: https://journal.pdmbengkulu.org/index.php/bima

Document Status: Proposed revised editorial policy, subject to formal approval and implementation by the Editorial Board.