The papers published on Jurnal Ilmiah Cendekia Akuntansi must be free of plagiarism. Therefore, the manuscripts submit in a journal will be checked for similarity using the Turnitin. If at the initial check the manuscript  has similarities greater than 25% (except quotations and references) the manuscript will be rejected and review process of the manuscript is not continued. If it is less than 25%, the author must correct the similarity of the writing and review process will be continued.