Peer Review Process

Publication of articles in KARMA (Karya Riset Mahasiswa Akuntansi) is dependent solely on scientific validity and coherence as judged by our editors and peer reviewers, who will also assess whether the writing is comprehensible and whether the work represents a valuable contribution to the field. KARMA (Karya Riset Mahasiswa Akuntansi) acknowledged the effort and suggestions made by its reviewers. 

Initial evaluation of manuscripts

The Editor will first evaluate all manuscripts submitted. Although rare, it is entirely feasible for an exceptional manuscript to be accepted at this stage. Those rejected at this stage are insufficiently original, have serious scientific flaws, or are outside the aims and scope of KARMA (Karya Riset Mahasiswa Akuntansi). Those that meet the minimum criteria are passed on to experts for review.

Type of peer review

All submission manuscripts with the principle of double-blind peer review by qualified reviewers in their field will be asked to evaluate whether the manuscript is scientifically sound and coherent, whether it duplicates the already published works, and whether or not the manuscript is sufficiently clear for publication.

Review reports

Reviewers are asked to evaluate whether the manuscript:

  • It is original by stating the objectives and gaps clearly
  • Is methodologically sound
  • Follows appropriate ethical guidelines
  • Have results/findings which are presented and support the conclusions
  • Correctly references previous relevant work
  • Reviewers are not expected to correct or copyedit manuscripts. Language correction is not part of the peer-review process.


Reviewers advise the editor, who is responsible for the final decision to accept or reject the article. The Editors will reach a decision based on these reports and, where necessary, they will consult with members of the Editorial Board. The editors then decide based on the reviewer’s recommendation from several possibilities: Rejected; Require major revision; Require minor revision; Accepted.