All manuscripts submitted to Akrual: Jurnal Tugas Akhir Mahasiswa (JTAM) undergo a systematic review process to ensure scientific quality, compliance with the journal's scope, and adherence to publication ethics.

The peer review process consists of the following stages:

1. Initial Editorial Screening

Each submitted manuscript is initially screened by the editorial team to assess its suitability with the journal's focus and scope, manuscript preparation guidelines, formatting requirements, and publication ethics. The editors may also conduct an initial plagiarism screening.

2. Reviewer Assignment

Manuscripts that meet the initial requirements are assigned to qualified reviewers with relevant expertise and competence in the field or research topic of the submitted manuscript.

3. Peer Review

Reviewers evaluate manuscripts objectively, independently, and confidentially. The review covers originality, the relevance and strength of the theoretical foundation, appropriateness of the research methodology, quality of analysis, clarity of the results and discussion, and the contribution of the research to the development of accounting knowledge.

4. Editorial Decision

The editor considers the reviewers' assessments and recommendations when making an editorial decision. The possible decisions are:

• Accepted without revision
• Accepted with minor revisions
• Accepted with major revisions
• Rejected

The final editorial decision is made by the editor based on the review results and the journal's editorial policies.

5. Manuscript Revision

When revisions are required, authors must revise their manuscripts in accordance with the comments and recommendations provided by the reviewers and editors. The revised manuscript must be resubmitted within the timeframe specified by the editor.

6. Re-Review

A revised manuscript may be sent back to the reviewers for further evaluation when necessary, particularly to determine whether the authors have adequately addressed the comments and recommendations from the previous review.

7. Final Decision and Publication

Manuscripts that meet the required scientific and editorial standards will proceed to the final publication process, including copyediting and layout, before publication.

Throughout the peer review process, editors and reviewers must maintain the confidentiality of the manuscript, the identities of the parties involved, and all information obtained during the review process. Editors and reviewers must also avoid any potential conflicts of interest in carrying out their responsibilities.