Ownership and Management

Governance & Editorial Independence

Ownership and Management

Governance, editorial responsibility, and institutional management of Summa: Journal of Accounting and Tax.

OWNERSHIP EDITORIAL INDEPENDENCE TRANSPARENT GOVERNANCE

Summa: Journal of Accounting and Tax is owned and published by Indonesian Scientific Publication (IDSCIPUB). The publisher provides the organizational, technical, administrative, and publishing infrastructure required to ensure the continuity, accessibility, and professional management of the journal.

Journal Management

The journal is managed through a clear separation between editorial responsibilities and publisher responsibilities.

Editorial Board

Manages manuscript screening and peer review;
Selects and assigns qualified reviewers;
Evaluates scientific quality and relevance;
Makes decisions on acceptance, revision, or rejection; and
Maintains publication ethics and academic standards.

Publisher / IDSCIPUB

Provides the journal publishing platform and technical infrastructure;
Supports production and publication workflows;
Maintains digital access, metadata, and journal continuity;
Supports administrative and operational management; and
Ensures that publishing services do not interfere with editorial decisions.

Editorial Independence

Editorial decisions are made independently by the Editor-in-Chief and Editorial Board on the basis of academic quality, originality, methodological rigor, relevance to the journal's scope, ethical compliance, and peer-review recommendations.

Independence Principle: The publisher, financial arrangements, Article Processing Charges (APCs), sponsorship, institutional relationships, or other commercial considerations do not determine whether a manuscript is accepted or rejected.

Governance Principles

✓ Academic Independence in editorial decisions	✓ Transparent Management of journal operations
✓ Clear Accountability between editor and publisher	✓ Ethical Publishing and research-integrity standards