Every article that goes to the editorial staff will be selected through Initial Review processes by the Editorial Board. Then, the articles will be sent to the Peer Reviewers and will go to the next selection by Double Blind-Peer Review process. After that, the articles will be returned to the authors to revise. This process will take a month for a maximum time. Peer Reviewers that collaboration with JURNAL MAHASISWA AKUNTANSI are experts in the field of accounting and finance areas and issues around it.