Advances in Managerial Auditing Research (AMAR) is an international, peer-reviewed, open-access scholarly journal owned and published by Yayasan Pendidikan Bukhari Dwi Muslim, Indonesia. The publisher provides the institutional and operational framework necessary for the journal's continuing publication, accessibility, administration, and scholarly dissemination.

AMAR separates publisher responsibility, independent academic editorial authority, and operational journal support. These functions have distinct responsibilities intended to promote transparent governance, research integrity, accountability, appropriate conflict-of-interest management, and responsible scholarly publishing.

Academic editorial decisions are made through the journal's designated academic editorial structure according to scholarly merit, the current Aims & Scope, manuscript eligibility, research or review methodology, independent peer-review evidence, research integrity, and applicable journal policies. Publisher ownership and financial administration do not independently determine scientific-editorial outcomes.

The official journal title is Advances in Managerial Auditing Research, abbreviated as AMAR. The journal is owned and published by Yayasan Pendidikan Bukhari Dwi Muslim, Indonesia.

AMAR is identified by its electronic International Standard Serial Number, E-ISSN 2985-7546. Published scholarly articles use the DOI prefix 10.60079 for applicable digital-object identification and bibliographic registration.

The publisher supports the journal's institutional continuity, website operation, manuscript-management infrastructure, publishing services, production activities, DOI-related administration, scholarly metadata, digital preservation planning, financial administration, and other essential operational requirements.

Ownership Principle: Journal ownership establishes institutional and publishing responsibility. It does not transfer independent academic editorial decision-making authority to financial, commercial, administrative, production, or technical personnel. Scientific-editorial evaluation remains under the responsibility of qualified academic editors acting in accordance with AMAR policies.

AMAR maintains distinct institutional, academic editorial, managerial, and operational responsibilities. Each function supports the journal's continuing activities while remaining accountable for its respective duties, applicable journal policies, confidentiality requirements, and potential conflicts of interest.

Publisher — Yayasan Pendidikan Bukhari Dwi Muslim: The publisher provides institutional, administrative, financial, technical, digital-publishing, website, production, scholarly-metadata, DOI-related, preservation, and operational infrastructure. It supports responsible journal governance, the continuity of scholarly publication, and the accessibility of the published record.

Editor-in-Chief — Taufiq Supriadi: The Editor-in-Chief provides principal academic editorial leadership and oversight of the journal's scholarly standards, Aims & Scope implementation, manuscript evaluation, independent peer review, editorial responsibilities, research-integrity procedures, and scientific-editorial decision-making. Academic editorial authority is exercised independently of improper financial, institutional, commercial, or other non-scholarly influence.

Managing Editor — Muslim Muslim: The Managing Editor coordinates editorial workflows, journal administration, manuscript tracking, author and reviewer communication, OJS-related coordination, post-acceptance administration, publication preparation, and operational processes. Administrative responsibilities are performed under the journal's applicable editorial governance and publication policies.

Section Editors & Responsible Academic Editors: Qualified academic editors may oversee assigned manuscripts according to subject or methodological expertise, the current AMAR Aims & Scope, manuscript relevance, independent scholarly judgment, assigned editorial authority, applicable procedures, and conflict-of-interest requirements.

Operational Support: Copyediting, proofreading, language and technical editing, production, metadata preparation, DOI administration, indexing and discovery support, digital preservation, journal communication, financial administration, and technical personnel contribute to the publication process. These functions support scholarly publishing but do not independently determine scientific acceptance, rejection, or substantive editorial conclusions.

Governance Separation: Publisher accountability, academic editorial leadership, manuscript administration, financial processing, and technical publication support must remain clearly distinguishable. Where responsibilities overlap operationally, decisions requiring independent scholarly judgment must remain under the appropriate academic editorial authority.

Scientific-editorial decisions at AMAR are based on scholarly merit, relevance to the journal's current Aims & Scope, eligibility under an accepted manuscript type, originality, theoretical or conceptual quality, methodological or review-methodological rigor, research integrity, independent peer-review evidence, author responses, and applicable editorial and publication policies.

AMAR accepts two manuscript types only: Research Paper and Literature Review Paper. Manuscripts are evaluated according to the standards appropriate to their stated type, actual research or review design, and substantive scholarly field. Research methods, analytical techniques, data sources, software, review approaches, and conceptual or methodological contributions do not constitute additional manuscript categories.

Equal Main Scope Principle: All scholarly fields explicitly included in the current AMAR Aims & Scope constitute the journal's main scholarly scope and have equal standing. Their order of presentation does not establish a priority ranking or secondary classification. A manuscript may qualify through a substantive scholarly contribution to any one recognized field without needing to introduce an additional auditing or assurance variable.

Editorial Independence Principle: Publisher ownership, institutional relationships, Article Processing Charges, payment status, ability to pay, APC waiver eligibility, sponsorship, advertising, marketing interests, commercial considerations, or other financial arrangements do not determine reviewer selection, independent peer-review recommendations, scientific evaluation, acceptance, rejection, or formal publication decisions.

Editors, reviewers, and other individuals involved in manuscript assessment must disclose relevant financial, professional, institutional, academic, collaborative, competitive, supervisory, or personal conflicts of interest. Such disclosures should be evaluated and managed according to the journal's applicable editorial and publication-ethics procedures.

Where a responsible academic editor has a material conflict of interest, the manuscript must be reassigned to another suitably qualified academic editor who can provide independent oversight. Editorial responsibility must not remain with a conflicted individual when that conflict prevents impartial evaluation.

Publisher ownership, financial arrangements, institutional relationships, or personal interests must not be used to improperly influence manuscript evaluation, reviewer selection, academic editorial outcomes, research-integrity investigations, authorship decisions, or appropriate post-publication actions. The responsible academic editorial authority must safeguard the independence and integrity of the scholarly record.

AMAR applies double-anonymous peer review. Manuscripts undergo initial editorial screening for scope relevance, manuscript-type eligibility, originality, scholarly contribution, research or review methodology, research integrity, anonymization, and compliance with applicable submission requirements.

Manuscripts that proceed beyond editorial screening are normally evaluated by at least two independent reviewers with appropriate subject, theoretical, conceptual, and/or methodological expertise. Reviewer assignments should be based on scholarly relevance, expertise, independence, availability, and applicable conflict-of-interest requirements.

Reviewer recommendations are advisory. They inform academic editorial evaluation but do not determine the final decision through simple reviewer voting. The responsible academic editor considers the manuscript, reviewer reports, author responses, revised files, research-integrity concerns, scholarly contribution, and applicable journal policies.

Final Decision Authority: Scientific-editorial responsibility remains with the responsible academic editor and, where applicable, the Editor-in-Chief. Administrative, financial, production, marketing, or technical personnel do not independently approve scientific acceptance, rejection, or changes to the scholarly conclusions of an editorial evaluation.

After a manuscript has completed the necessary independent peer-review and scientific-editorial evaluation and has received a final editorial decision of acceptance, it enters the controlled post-acceptance publication-preparation process.

The normal publication-preparation sequence is Final Editorial Acceptance → APC or Waiver Verification → Post-Acceptance Administration → Copyediting → Proofreading & Production → Metadata Verification → Version of Record → Online Publication.

Post-acceptance activities may include verification of author and institutional information, completion of required publication declarations, applicable APC or waiver administration, language and technical copyediting, proofreading, typesetting, DOI-related processing, publication metadata verification, and preparation of the authoritative Version of Record.

Separation from Peer Review: Post-acceptance processing prepares a scientifically accepted manuscript for accurate, ethical, and technically reliable publication. It is not a replacement for independent peer review or a continuation of ordinary scientific evaluation. Operational personnel must not fabricate, infer without evidence, or silently change substantive research content, analytical results, scholarly interpretations, citations, authorship, or other material scientific information.

Material scientific inconsistencies, unresolved research-integrity concerns, unverified essential evidence, ethical or legal issues, authorship disputes, material metadata conflicts, or genuine publication blockers identified after acceptance must be referred to the responsible academic editor for appropriate evaluation and resolution.

Scientific-editorial responsibility continues where required to resolve genuine integrity or publication concerns. Routine production, proofreading, formatting, administrative verification, and metadata preparation should otherwise remain distinct from scientific acceptance and independent academic editorial decision-making.

AMAR separates financial and administrative responsibilities from independent scholarly evaluation. Article Processing Charge (APC) or waiver administration begins only after a manuscript has received a final scientific-editorial decision of acceptance. The journal does not require APC payment during submission, editorial screening, independent peer review, revision, or other pre-acceptance stages.

Standard APC — IDR 500,000: For an accepted manuscript where at least one author is institutionally affiliated with an institution in Indonesia, the current standard AMAR Article Processing Charge is IDR 500,000 per accepted manuscript.

Full APC Waiver — IDR 0: Where all authors are institutionally affiliated exclusively with institutions outside Indonesia, the accepted manuscript receives a full APC waiver. The waiver is based on the declared and verified institutional affiliations of the manuscript's authors.

Affiliation-Based Eligibility: APC or waiver eligibility is determined by institutional affiliation rather than nationality, citizenship, country of birth, residence, passport, or other personal characteristics. Where at least one author has an institutional affiliation in Indonesia, the standard APC applies under the current policy.

Post-Acceptance Invoicing: Where the APC applies, the AMAR Editorial Office verifies the relevant author-affiliation information and issues an official invoice following final editorial acceptance. Authors must not make an APC payment based solely on an unofficial request, unauthorized intermediary, personal assurance, or promise of editorial acceptance.

Financial Independence: APC payment, ability to pay, invoice status, waiver eligibility, or approval of a waiver does not guarantee manuscript acceptance, favorable reviewer assignment, preferential scholarly evaluation, accelerated scientific treatment, or publication. Financial administration must remain independent of the responsible academic editor's scholarly judgment.

Historical Financial Arrangements: Previously issued official invoices, agreed payment terms, and legitimate historical administrative records are not retrospectively changed merely because the current standard APC differs from an earlier arrangement. Applicable withdrawal, refund, payment-verification, and payment-security procedures are governed by the journal's published APC policy.

APC Transparency: The current standard AMAR APC is IDR 500,000 for an accepted manuscript with at least one author institutionally affiliated in Indonesia. A full waiver applies when all authors are affiliated exclusively with institutions outside Indonesia. No APC is due before final editorial acceptance, and neither payment nor waiver status determines the scientific-editorial outcome.

AMAR and its publisher seek to maintain accurate, accessible, and transparent public information concerning journal ownership, editorial leadership, academic responsibilities, peer-review procedures, accepted manuscript types, research integrity, publication policies, APC and waiver arrangements, copyright and licensing, publication frequency, journal identification, indexing and discovery, digital preservation, and official communication channels.

The journal and its publisher support the integrity, accessibility, accuracy, traceability, and appropriate long-term preservation of the published scholarly record. Academic editorial personnel, administrative staff, production personnel, and technical management should remain accountable for their respective responsibilities and applicable ethical and operational standards.

Legitimate changes involving editorial appointments, administrative responsibilities, personnel, publisher operations, APC policies, technical arrangements, editorial procedures, or governance documentation should be recorded and communicated appropriately. Such changes apply prospectively where applicable and do not automatically invalidate earlier legitimate editorial decisions, accepted financial arrangements, or completed publication records.

Historical Scholarly Record Protection: Valid historical editorial decisions, article publication dates, author information, annual volume and numbered-issue assignments, DOI records, bibliographic metadata, corrections, retractions, and other formally established publication records remain part of AMAR's permanent scholarly record. Governance changes do not authorize undocumented retrospective alterations to legitimate scholarly information.

Governance Accountability: Concerns involving journal administration, academic editorial conduct, conflicts of interest, financial practices, research integrity, publication ethics, author rights, or the accuracy of the scholarly record should be assessed through the applicable AMAR policies, appropriate editorial authority, and official journal communication channels.

The current AMAR Ownership & Management framework defines the respective responsibilities of the publisher, academic editorial leadership, responsible academic editors, Managing Editor, and personnel providing technical, financial, administrative, metadata, and production support.

Academic editorial independence, appropriate management of conflicts of interest, transparent financial administration, research integrity, accountable publication operations, and protection of the scholarly record remain essential principles of the journal's governance.

Updates to journal management, editorial appointments, operational responsibilities, or administrative procedures should be implemented with due regard to applicable policies and existing commitments. Legitimate historical editorial decisions, publication dates, author records, DOI information, and other established scholarly records must remain authentic and traceable.

Principal Academic Editorial Contact: Taufiq Supriadi, Editor-in-Chief, provides principal academic editorial leadership. Questions requiring scientific-editorial attention, independent academic judgment, or consideration of material scholarly and publication-integrity concerns may be directed to editor@advancesinresearch.id.

Editorial & Administrative Support: Muslim Muslim, Managing Editor, coordinates editorial workflow administration, author and reviewer communication, manuscript tracking, OJS-related matters, post-acceptance administration, and publication-process support. Official correspondence may be directed to advancesresearch@gmail.com.

Administrative WhatsApp: +62 821 9454 8786. WhatsApp may be used for appropriate administrative communication but does not replace formal manuscript submission, confidential reviewer reports, official OJS editorial records, or final scientific-editorial decisions.

Official Communication Principle: AMAR does not authorize unofficial intermediaries or third parties to guarantee manuscript acceptance, favorable review, editorial preference, accelerated scientific evaluation, publication, indexing, or APC waivers. Authors and other stakeholders should verify unusual editorial, administrative, payment, or publication-related requests through the journal's official communication channels.