Peer Reviewer

POLICY AND REVIEW PROCESS

• Going Concern : Jurnal Riset Akuntansi applies double blind review process on submitted aticles.
• Chief of Editor selects two reviewers on each submitted articles.
• Reviewers assess whether the contents of articles suitable with Going Concern : Jurnal Riset Akuntansi or not. 
• Reviewers give recommendations to Chief in Editor based on assessment.
• Chief in Editor gives decision about the articles.
• The review process will take 3 rounds at maximum for each reviewers.

ACCEPTANCE CRITERIA

• Submitted articles follows the format of Going Concern : Jurnal Riset Akuntansi.
• Submitted articles do not have high similarity (maximum 20%).
• Submitted articles describes the urgency of study including its research gap as novelty (Introduction section).
• Submitted articles provides relevant theories and/or previous evidence (Literature Review section).
• Submitted articles describes the tools of analysis, sample criteria, and how the variables measured (Research Method section).
• Submitted articles provides the results of analysis and presents good discussions in relationship with theories and/or previous evidence as presented in Literature Review section (Result and Discussion section).
• Submitted articles concludes the study and expose its limitations and suggestion for further studies.

REVIEWERS RECRUITMENT

• Going Concern : Jurnal Riset Akuntansi recruits reviewers in objective without conflict of interests.
• Going Concern : Jurnal Riset Akuntansi recruits reviewers based on their competences.
• Periodically, Going Concern : Jurnal Riset Akuntansi evaluates the performance of reviewers.