1. FAIR : Financial and Accounting Indonesian Research. Employs a double-blind review whereby peer reviewer and author(s) identities will be concealed from each other.

2. Initial Screening. All submitted manuscripts will be screened by the Editor-in-Chief to determine whether the manuscript abides by the focus and scope of FAIR : Financial and Accounting Indonesian Research. Manuscripts that do not meet the basic requirements will be rejected with notes outlining reasons of rejection.

3. If the manuscript meets the focus and scope of the journal, it is then checked for plagiarism or duplicate publication with a Plagiarism Checker. After confirming its result, it is dispatched to two investigators in the field with relevant knowledge

4. Peer-review. All manuscripts that pass the initial screening stage, will be distributed to two experts in the relevant field to undergo a double-blind peer-review.

5. First Decision. A decision on a peer-reviewed manuscript will be given once both reviewers have submitted their review reports. In the event that both reviewers have differing opinions about the manuscript, the final decision will be handed over to the Editor-in-Chief. At this stage, the author(s) will receive at least one of this decision: accepted; revision required; or rejected.

6. Revision Stage. Manuscripts that have been recommended for revision will be returned to the author(s). Author(s) will have up to 1 month to revise the manuscripts. The revision process will be limited to a maximum of two rounds.

7. Typical review process takes from 3 to 6 months (average 3 months) but can be longer under special circumstances. The papers are typically published within 1 to 3 months since acceptance of the paper.

8. Final Decision. If the author(s) fail to meet the revision requirements after the second round, the manuscript will be rejected. All accepted manuscripts will go through the final editing and layout process.

9. Withdrawal of Manuscripts. Author is not allowed to withdraw submitted manuscripts, because the withdrawal is a waste of valuable resources. Further, Editors and peer reviewers of Journal FAIR allocate a great deal of time and efforts processing submitted manuscript. Thus, in case of manuscript withdrawal, FAIR applies the following rules.

• If author requests withdrawal after the manuscript is accepted for publication, a fee of IDR 250.0000 (or USD 25) per manuscript is applied as a withdrawal penalty and the author(s) will be put in ‘blacklist” for 1 years.

• Withdrawal of manuscript is only allowed after the withdrawal penalty has been fully paid to FAIR Unimuda.

• If author does not abide the regulation to pay the penalty, the author and his/her affiliation will be put in “blacklist” for publication in FAIR. Further, the author(s) previously published articles will also be taken off our online system.

Please note that it is very unethical to withdraw a submitted manuscript from one journal if accepted by another journal. As FAIR : Financial and Accounting Indonesian Research continuously attempts to promote scientific publishing integrity in Indonesia, we expect that author(s) with interest to FAIR carefully consider the consequences before conducting unethical publishing practice.

Workflow and Communication