Peer Review Process

1. AKUMULASI: Indonesian Journal of Applied Accounting and Finance Employs a double-blind peer-review method, namely that both reviewer's and author's (s) identities will be concealed from each other.
2. Initial Screening. All submitted manuscripts will be screened by the Editor-in-Chief to determine whether the manuscript abides by the focus and scope of  AKUMULASI: Indonesian Journal of Applied Accounting and Finance. Manuscripts that do not meet the basic requirements will be rejected without further review.
3. If the manuscript meets these two criteria, it is checked for plagiarism or duplicate publication with a Similarity Check. After confirming its result, it is dispatched to two investigators in the field with relevant knowledge.
4. Peer-review. All manuscripts that pass the initial screening stage, will be distributed to two experts in the relevant field to undergo a double-blind peer-review.
5. First Decision. A decision on a peer-reviewed manuscript will be given once both reviewers have submitted their review reports. In the event that both reviewers have differing opinions about the manuscript, the final decision will be handed over to the Editor-in-Chief. At this stage, the author(s) will receive at least one of these decisions: accepted; revision required; or rejected.
6. Revision Stage. Manuscripts that have been recommended for revision will be returned to the submitting author. Author(s) will have up to 1 month to revise the manuscripts. The revision process will be limited to a maximum of two rounds.
7. Final Decision. If the author(s) fail to meet the revision requirements after the second round, the manuscript will be rejected. All accepted manuscripts will go through the final editing and layout process.