Jurnal Penelitian Teori Dan Terapan Akuntansi (PETA) has a strong plagiarism policy. PETA never accept a papers that is derived from another paper while not giving proper reference. All the submitted papers passed through a Plagiarism Policy, at the start it's checked by a software system later it's checked by reviewer conjointly.
Plagiarism checking before publication:
PETA checks initial plagiarism using a software and handles it as follows:
<20 % Plagiarism: If we find Plagiarism <20% then we activate its paper id and send paper for further processing.
20-30 % Plagiarism: In this case we do not activate paper id and send back to the author for further revision.
>30 % Plagiarism: We reject paper / manuscript straight forward if Plagiarism is more than 30 % and ask author for complete revision of paper and re-submission.