Indonesian Journal of Management and Accounting (IJMA) is committed to maintaining academic integrity, scholarly quality, and transparency throughout its publication process. Each submitted manuscript undergoes evaluation by two reviewers through a rigorous double-blind peer review process, in which the identities of authors and reviewers remain confidential throughout the evaluation. IJMA ensures that editorial decisions are based on scientific merit, originality, methodological rigor, relevance to the journal’s focus and scope, and contribution to the advancement of knowledge and practice in accounting, finance, and management.