Focus and Scope

An objective of the Indonesian Management and Accounting Journal (IMAR) is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of business research.

The IMAR is intended to be the journal for publishing articles reporting the results of research on business, management, and accounting. The IMAR journal invites manuscripts in the areas of marketing management, finance management, strategic management, operation management, human resource management, e-business, knowledge management, management accounting, management control system, management information system, international business, business economics, business ethics and sustainable, and entrepreneurship. IMAR accepts articles in any business related subjects and any research methodology that meet the standards established for publication in the journal. The primary, but not exclusive, audiences are academicians, graduate students, practitioners, and others interested in business research.

The primary criterion for publication in IMAR is the significance of the contribution an article makes to the literature in the business area, the management area, and the accounting area.

Business and Management
• Business and Sustainable Development
• E-Business and E-Commerce
• Finance and Investment including Foreign Direct Investment
• The Entrepreneurial Challenge
• Family Business
• Strategic Management
• Strategies for Managing Supply Chains in the Digital Economy
• Financial Analysis
• Human Resource Management
• Work, Culture & Organizations
• Managing Diversity in Business
• Marketing
• Strategic Management

Banking, Accounting and Finance
Accounting Challenges, Strategic Accounting

• Creative Accounting
• Forensic Accounting and Fraud
• Information security audits
• Electronic crime
• Social Accounting
• Bankruptcy prediction
• Corporate finance
• Corporate Governance
• Electronic Finance

The significance of the contribution and on the rigor of analysis and presentation of the paper. The acceptance decision is made based upon an independent review process that provides critically constructive and prompt evaluations of submitted manuscripts.

Section Policies


Checked Open Submissions Checked Indexed Checked Peer Reviewed

Peer Review Process

All submitted manuscripts are read by the editorial staff. Those manuscripts will be evaluated by editors to be inappropriate to journal criteria are rejected promptly without external review. Manuscripts evaluated to be of potential interest to our readership are sent to double-blind reviewers. The editors then make a decision based on the reviewer’s recommendation from among several possibilities: rejected, require major revision, need minor revision, or accepted.

The Editor-in-Chief of IMAR Journal has the right to decide which manuscripts submitted to the journal should be published.

Review Process:

1. Author submit the manuscript

2. Editor Evaluation [some manuscripts are rejected or returned before the review process]

3. Double-blind peer review process

4. Editor Decision

5. Confirmation to the authors


Responsibility of Peer Reviewer

The peer reviewer is responsible for critiquing by reading and evaluating manuscripts in the field of expertise, then giving constructive advice and honest feedback to the author of the article submitted. Peer reviewers, discuss the strengths and weaknesses of the article, how to increase the strength and quality of the paper, and evaluate the relevance and authenticity of the manuscript.

Before reviewing, please note the following:

• Is the article requested to be reviewed in accordance with your expertise?

If you receive a script that covers the topics that are not appropriate areas of your expertise, please notify the editor as soon as possible. Please recommend an alternative reviewer.

• Do you have the time to review this paper?

The review process must be completed within two weeks. If you agree and require a longer period, notify the editor as soon as possible, or suggest an alternative reviewer.

• Is there any potential conflict of interest?

Meanwhile, conflicts of interest will not disqualify you as a reviewer, disclose all conflicts of interest to the editor before reviewing. If you have any questions about potential conflicts of interest, do not hesitate to contact the editorial office.


Review Process

When reviewing the article, please consider the following:

• Title: is it clearly illustrating the article?

• Abstract: does it reflect the contents of the article?

• Introduction: does it describe the accuracy of matters submitted by the author and clearly state the problem being considered? Typically, the introduction should summarize the context of the relevant research, and explain the findings of the research or other findings, if any, offered for discussion. This research should explain the experiments, hypotheses, and methods.


Content of the Article

In order to determine the originality and suitability for the journal, are there any elements of plagiarism over 25% of this paper field? Quick literature search can use certain tools such as Scopus to see if there are similarities from other parts.

if the study had been previously done by other authors, it is still eligible for publication?
is the article is fairly new, fairly deep, and interesting to be published?
does it contribute to knowledge?
does the article adhere to the standards of the journal?
Scope - Is the article in line with the objectives and scope of the journal?



Comprehensive and perfect:

does the author accurately describe how the data is collected?
is the theoretical basis or reference used appropriately for this study?
is the exposure design suitable for the answer to the question?
is there a decent enough information for you to imitate the research?
does the article identify following procedures?
are there any new methods? If there is a new method, does the author explain it in details?
is there any appropriate sampling?
have the tools and materials used been adequately explained? and
does the article exposure describe what type of data is recorded; right in describing the measurement?


This is where the author must explain the findings in his/her research. It should be clearly laid out and in a logical sequence. You will need to consider whether the appropriate analysis has been carried out; the use of statistical tools? If you have better statistical tools to be used in this study, notify it, and the interpretation doesn't need to be included in this section.

Discussion and Conclusion:

are the claims in this section is supported by the fair results and quite reasonable?
does the author compare the research results with other previous ones?
do the results of research written in the article contradict the previous theories?
does the conclusion explain how a better scientific research to be followed-up?

Tables and Pictures:

Is it suitable with the referred explanation by showing data which is easy to interpret and understandable for the readers?

Writing Styles

• Authors must be critical mostly to the literature systematic review of the issues, which is relevant to the field of study.

• Reviews should be focused on a single topic.

• All exposure should be in English and written in a god and coherent grammar.

• Easy to understand

• Interesting to read


Things that need to be considered:


a unique perspective that describes experiences and situations related to issues in marketing management, finance management, strategic management, operation management, human resource management, e-business, knowledge management, management accounting, management control system, management information system, international business, business economics,
business ethics and sustainable, and entrepreneurship.

Originality Research

The original data and testing

it must present data that offers a new approach to improve systems, processes, and precision of the tools which are used.

Research policy and observational analysis

it should clarify the feasibility, effectiveness, and implementation on the research results. It is not limited to the topic of marketing management, finance management, strategic management, operation management, human resource management, e-business, knowledge management, management accounting, management control system, management information system,
international business, business economics, business ethics and sustainable, and entrepreneurship.

In Practice (case study)

The paper should explain the situation regarding the future challenges in marketing management, finance management, strategic management, operation management, human resource management, e-business, knowledge management, management accounting, management control system, management information system, international business, business economics, business ethics and sustainable, and entrepreneurship, within its conclusions, and things which can be learned.


First Person (Interview)
Book Reviews
Insight Technology (Product Review)

Final Review

• All results of the review submitted by reviewers are confidential

• If you want to discuss the article with a colleague, kindly inform the editor

• Do not contact the author directly.

• Ethical issues:

- Plagiarism: if you suspect the article is mostly plagiarism from other authors, please let the editor knows the details

- Fraud: It is very difficult to detect a fraud category, but if you suspect the results in the article is not true, please inform the editor

Complete "The Review" by the due date to the editorial office. Your recommendation for the article will be considered when the editor makes a final decision and your honest feedback is highly appreciated.

When you write a comment, please show the part of the comment that is only intended for the editor and parts that can be returned to the author.

Please do not hesitate to contact the editorial office with any questions or problems that you may encounter


Publication Frequency

IMAR is a Journal published online twice a year at the beginning of the year (January) and in the middle of the year (July).


Open Access Policy

This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.

Creative Commons License
Indonesian Management and Accounting Research
is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.


Scientific Statement

The articles published in Indonesian Management & Accounting Research (IMAR) are scientifically proved, which follow the code of ethics in scientific publication. The code of ethics it self upholds three values of ethics in publications, namely,
(1) Neutrality (free from conflicts of interest in public management).
(2) Justice (giving the right of authorship to the beneficiary as the author).
(3) Honesty (free from duplication, fabrication, falsification, and plagiarism (DF2P) in the publication.
The articles published also following certain procedures or orders, such as double-blind review and revision process that consistent with the journal’s regular review, to ensure that the quality is maintained properly.


Publication Ethics

Our ethic statements are based on COPE’s Best Practice Guidelines for Journal Editors.

Hasil gambar untuk committee on publication ethics logo

Publication decisions
The editor is responsible for deciding which of the articles submitted to the journal should be published.
The editor may be guided by the policies of the journal's editorial board and constrained by such legal requirements as shall then be in force regarding libel, copyright infringement and plagiarism. The editor may confer with other editors or reviewers in making this decision.

Fair play
An editor at any time evaluate manuscripts for their intellectual content without regard to race, gender, sexual orientation, religious belief, ethnic origin, citizenship, or political philosophy of the authors.

The editor and any editorial staff must not disclose any information about a submitted manuscript to anyone other than the corresponding author, reviewers, potential reviewers, other editorial advisers, and the publisher, as appropriate.

Disclosure and conflicts of interest
Unpublished materials disclosed in a submitted manuscript must not be used in an editor's own research without the express written consent of the author.

Duties of Reviewers

Contribution to Editorial Decisions
Peer review assists the editor in making editorial decisions and through the editorial communications with the author may also assist the author in improving the paper.

Any selected referee who feels unqualified to review the research reported in a manuscript or knows that its prompt review will be impossible should notify the editor and excuse himself from the review process.

Any manuscripts received for review must be treated as confidential documents. They must not be shown to or discussed with others except as authorized by the editor.

Standards of Objectivity
Reviews should be conducted objectively. Personal criticism of the author is inappropriate. Referees should express their views clearly with supporting arguments.

Acknowledgement of Sources
Reviewers should identify relevant published work that has not been cited by the authors. Any statement that an observation, derivation, or argument had been previously reported should be accompanied by the relevant citation. A reviewer should also call to the editor's attention any substantial similarity or overlap between the manuscript under consideration and any other published paper of which they have personal knowledge.

Disclosure and Conflict of Interest
Privileged information or ideas obtained through peer review must be kept confidential and not used for personal advantage. Reviewers should not consider manuscripts in which they have conflicts of interest resulting from competitive, collaborative, or other relationships or connections with any of the authors, companies, or institutions connected to the papers.

Duties of Authors

Reporting standards
Authors of reports of original research should present an accurate account of the work performed as well as an objective discussion of its significance. Underlying data should be represented accurately in the paper. A paper should contain sufficient detail and references to permit others to replicate the work. Fraudulent or knowingly inaccurate statements constitute unethical behavior and are unacceptable.

Originality and Plagiarism
The authors should ensure that they have written entirely original works, and if the authors have used the work and/or words of others that this has been appropriately cited or quoted.

Multiple, Redundant or Concurrent Publication
An author should not in general publish manuscripts describing essentially the same research in more than one journal or primary publication. Submitting the same manuscript to more than one journal concurrently constitutes unethical publishing behaviour and is unacceptable.

Acknowledgement of Sources
Proper acknowledgment of the work of others must always be given. Authors should cite publications that have been influential in determining the nature of the reported work.

Authorship of the Paper
Authorship should be limited to those who have made a significant contribution to the conception, design, execution, or interpretation of the reported study. All those who have made significant contributions should be listed as co-authors. Where there are others who have participated in certain substantive aspects of the research project, they should be acknowledged or listed as contributors.

The corresponding author should ensure that all appropriate co-authors and no inappropriate co-authors are included on the paper, and that all co-authors have seen and approved the final version of the paper and have agreed to its submission for publication.

Disclosure and Conflicts of Interest
All authors should disclose in their manuscript any financial or other substantive conflict of interest that might be construed to influence the results or interpretation of their manuscript. All sources of financial support for the project should be disclosed.

Fundamental errors in published works
When an author discovers a significant error or inaccuracy in his/her own published work, it is the author’s obligation to promptly notify the journal editor or publisher and cooperate with the editor to retract or correct the paper.


Article Processing Charge

Every article submitted to IMAR will not have any 'Article Processing Charges'. This includes submitting, peer-reviewing, editing, publishing, maintaining and archiving, and allows immediate access to the full-text versions of the articles.


Copyright Notice

  • Journal publication right belongs to journal management with the author's knowledge, while moral publication right belongs to the author.
  • The formal legal aspect of the journal publication accessibility refers to the Creative Commons license Attribution-NonCommercial-No Derivative (CC BY-NC-ND), which means that publication can be used for non-commercial purposes and in its original form (can not be modified).
  • Each journal publication (print/electronic) is open access for educational purposes, research, and library. Beyond those, journal management is not responsible for copyright violations by certain parties.

Privacy Statement

The names and email addresses entered in this journal site will be used exclusively for the stated purposes of this journal and will not be made available for any other purpose or to any other party.


Author Fees

This journal charges the following author fees.

Article Submission: 0.00 (USD)
Authors are not required to pay an Article Submission Fee as part of the submission process to contribute to review costs.

Fast-Track Review: 0.00 (USD)
Payments are not required of this fee, the review, editorial decision, and author notification on this manuscript is guaranteed to take place within 4 weeks.

Article Publication: 0.00 (USD)
If this paper is accepted for publication, you will not be asked to pay an Article Publication Fee to cover publications costs.

If you do not have funds to pay such fees, you will have an opportunity to waive each fee. We do not want fees to prevent the publication of worthy work.



Lembaga Penerbit Fakultas Ekonomi dan Bisnis
Universitas Trisakti



Fakultas Ekonomi dan Bisnis, Universitas Trisakti


Sources of Support


Journal History

IMAR Indonesian Management and Accounting Research established in 2001 and first published in 2001 with printed edition.

IMAR going online since 2016, back issues were completed until 2014.