Ownership And Management Structure

Sustainable: Jurnal Akuntansi operates with full transparency regarding its administrative and organizational structure to prevent conflicts of interest and maintain the integrity of the scholarly publication process. This policy is established in accordance with the standards set by the Committee on Publication Ethics (COPE).

 

1. Publisher and Ownership

Publisher / Owner: Sustainable: Jurnal Akuntansi is officially owned and published by UMSurabaya Publishing, Universitas Muhammadiyah Surabaya.

Managing Body: The journal is actively managed and operated by the Editorial Team under the supervision of the Accounting Study Program, Faculty of Economics and Business, Universitas Muhammadiyah Surabaya.

To ensure accountability, comprehensive information regarding the journal's ownership and governance is clearly presented and readily accessible on the journal's official website, in accordance with the COPE Principles of Transparency and Best Practice in Scholarly Publishing.

The publisher ensures that the names of the organization and the journal are not used in any manner that could mislead prospective authors, reviewers, or readers regarding the journal's actual ownership.

 

2. Editorial Independence

The organizational and governance structure of Sustainable: Jurnal Akuntansi is designed to maintain a clear separation between the institution and publisher (Universitas Muhammadiyah Surabaya and UMSurabaya Publishing) and the scholarly editorial decision-making process.

The journal guarantees full editorial independence. The owner, publisher, and institutional leadership shall not interfere with manuscript evaluation, peer review, or final decisions regarding manuscript acceptance.

This policy reflects the journal's strong commitment to editorial autonomy in accordance with the COPE Core Practices.

Administrative, financial, or institutional decisions made by the journal's management shall not influence or compromise the ethical standards and scholarly quality of the articles published in Sustainable: Jurnal Akuntansi.