ASSETS: Jurnal Ekonomi, Manajemen, dan Akuntansi (ASSETS) requires all research involving human participants, personal or sensitive data, confidential institutional information, or other activities requiring ethical oversight to comply with applicable ethical standards, institutional regulations, and relevant national or international guidelines. This requirement applies to research in economics, management, accounting, finance, entrepreneurship, business administration, consumer behavior, and related disciplines.

Research involving human participants, including surveys, interviews, questionnaires, experimental studies, behavioral research, organizational assessments, and consumer research, must obtain ethical approval from an appropriate institutional ethics committee or authorized ethics review body when required by applicable regulations or institutional policies. Authors must include an ethical statement in the manuscript specifying the name of the approving institution or ethics committee, approval/reference number, and date of approval, where applicable. Ethical approval must be obtained before conducting the research when such approval is required.

Research involving human participants must adhere to recognized ethical principles, including voluntary participation, informed consent, confidentiality, privacy, respect for individual autonomy, and participant welfare. Informed consent must be obtained from participants or, where appropriate, from their parents, legal guardians, or legally authorized representatives. Medical research involving human participants must comply with the ethical principles of the World Medical Association Declaration of Helsinki, where applicable.

Research involving employees, managers, entrepreneurs, consumers, investors, or other organizational stakeholders must ensure that participation is voluntary and that participants are not subjected to coercion, discrimination, professional disadvantage, or other inappropriate consequences. Authors must implement appropriate safeguards to protect participant identities, organizational relationships, and confidential research responses.

Research involving financial records, corporate information, accounting data, customer databases, employee information, or other confidential business and institutional data must comply with applicable privacy, confidentiality, and data protection requirements. Authors must obtain the necessary authorization for accessing and using restricted data and ensure that sensitive information is appropriately anonymized, aggregated, or otherwise protected when reported in scholarly publications.

Research using secondary datasets, publicly available financial statements, annual reports, stock market information, economic indicators, or other publicly accessible materials may not require formal ethical approval, provided that the study does not involve activities requiring ethical review under applicable institutional or legal requirements. Authors remain responsible for ensuring lawful data access, appropriate attribution, and responsible data management.

Research involving animals or other activities subject to specialized ethical oversight must comply with applicable institutional and national ethical requirements. Where such research falls within the journal's multidisciplinary scope, authors must obtain the necessary ethical approval and disclose relevant safeguards.

If ethical approval was not required, authors must clearly explain the reason and, where applicable, identify the institution or ethics committee that granted the exemption. Authors must not assume that ethical approval is unnecessary solely because a study uses online questionnaires, anonymous surveys, publicly accessible information, or secondary data.

For research that did not involve human participants, identifiable personal data, animals, or other activities requiring ethical oversight, authors should include the following statement:

"This research did not involve human participants, identifiable personal data, or animals and therefore did not require ethical approval."

For research involving human participants that was formally exempted from ethical review, authors should provide an appropriate statement explaining the exemption and identifying the responsible institution or ethics committee, where applicable.

Authors are responsible for ensuring the accuracy and completeness of their ethical approval statements and must provide supporting documentation when requested by the ASSETS Editorial Office. Failure to comply with applicable research ethics requirements may result in further editorial investigation, manuscript rejection, or appropriate post-publication action in accordance with the journal's publication ethics policies.