The research article submitted to this journal will be peer-reviewed with a double-blind review. Peer Review Statement Quality is ensured by rigorous and integrity, anonymous peer evaluation of each main paper by three independent referees. The reviewers give scientific valuable comments improving the contents of the manuscript.

The final decision of article acceptance will be made by the Editor, on behalf of the Editorial Board according to the reviewer's comments. Publication of accepted articles including the sequence of published articles will be made by Editor–in–Chief by considering the sequence of accepted dates and geographical distribution of authors as well as a thematic issue. 

Review Outcomes: Utilizing feedback from the peer review process, the Editor will make a final publication decision. The review process will take approximately 1 to 3 months. Decisions categories include,

• Reject: Rejected manuscripts will not be published and authors will not have the opportunity to resubmit a revised version of the manuscript to Jurnal Ilmiah Akuntansi dan Bisnis

• Resubmit for Review: The submission needs to be reworked, but with significant changes, may be accepted. However, It will require a second round of review.

• Accept with Revisions: Manuscripts receiving an accept-pending-revisions decision will be published in Matrik: Jurnal Manajemen, Strategi Bisnis dan Kewirausahaan under the condition that minor/major modifications are made. Revisions will be reviewed by an editor to ensure necessary updates are made prior to publication.

• Accept: Accepted manuscripts will be published in the current form with no further modifications required.

After reviewing, all the corresponding information is sent to the author. In one or two weeks, the author finalizes the article and sends the final version of it to the editor’s office. If after this period the article is not returned (or the editorial board is not informed about any delay) – the article is refused.