Peer Review Policy

Jurnal Akuntansi dan Governance Andalas (JAGA) implements a rigorous and transparent double-blind peer-review process to ensure the academic quality, originality, and relevance of all published articles. The review process is designed to uphold the highest standards of scholarly publishing and to foster fair and constructive feedback for authors.

1. Initial Submission Screening

All submitted manuscripts are first reviewed by the editorial office to assess their compliance with the journal’s submission guidelines, scope, and ethical standards. Manuscripts that do not meet the basic requirements will be returned to the authors without external review.

2. Editorial Evaluation

Submissions that pass the initial screening are evaluated by a section editor or a member of the editorial board. The editor assesses the manuscript's relevance, originality, methodological soundness, and potential contribution to the field. Manuscripts deemed suitable are then forwarded for peer review.

3. Double-Blind Peer Review

Each manuscript is reviewed by at least two independent reviewers who are experts in the relevant subject area. Both the identities of the reviewers and the authors are kept confidential throughout the review process. Reviewers are selected based on their academic qualifications, research expertise, and previous experience in peer reviewing.

4. Reviewer Evaluation Criteria

Reviewers are asked to evaluate the manuscript based on:

  • Originality and contribution to knowledge

  • Theoretical and empirical rigor

  • Clarity of objectives and argumentation

  • Methodological appropriateness

  • Quality and relevance of data and analysis

  • Structure, clarity, and adherence to academic writing standards

  • Ethical compliance and citation of relevant literature

Reviewers provide a recommendation to:

  • Accept the manuscript

  • Accept with minor revisions

  • Revise and resubmit (major revisions)

  • Reject

5. Editorial Decision

The final decision is made by the Editor-in-Chief or the handling editor, based on the reviewers’ reports and the journal’s editorial policies. In cases of conflicting reviews, a third reviewer may be consulted. The editorial team may request multiple rounds of revision before a final decision is reached.

6. Revision and Resubmission

If revisions are requested, authors are expected to respond to each reviewer’s comment point-by-point and to submit a revised manuscript within the specified deadline. Revised manuscripts may be re-evaluated by the original reviewers.

7. Final Acceptance and Publication

Once a manuscript is accepted, it undergoes copyediting, formatting, and proofing prior to publication. Authors are given a chance to review proofs and make minor corrections before final publication. All accepted articles are published online as open access under the Creative Commons Attribution 4.0 International License.

8. Ethical Considerations

JAGA adheres strictly to the ethical guidelines set forth by the Committee on Publication Ethics (COPE). All reviewers are expected to declare any potential conflicts of interest and to treat manuscripts as confidential documents. Any detected misconduct (e.g., plagiarism, data fabrication, or unethical research practices) will result in immediate rejection and may be reported to the authors' institution.