AFRE (Accounting and Financial Review) is committed to publishing transparency and maintaining clear operational governance. This policy outlines the ownership structure, organizational management, and operational responsibilities supporting the journal.

Journal Ownership

AFRE (Accounting and Financial Review) is owned, published, and maintained by Universitas Merdeka Malang, Indonesia, specifically managed under the Department of Accounting, Faculty of Economics and Business in collaboration with the Institute of Research and Community Services (LPPM) Universitas Merdeka Malang.

Publisher	Universitas Merdeka Malang
Institution Address	Jl. Terusan Dieng No. 62–64, Malang, East Java, 65146, Indonesia
Institutional Website	https://unmer.ac.id
Journal Contact	[email protected]

Management and Organizational Structure

The day-to-day operations and academic governance of AFRE are managed by an independent Editorial Board appointed by the institution.

• Editor-in-Chief Responsible for the overall editorial direction, academic standards, final decision-making on manuscript acceptance or rejection, and enforcing publication ethics.
• Managing Editor(s) Oversees daily editorial workflows, technical processing, manuscript assignment, reviewer communication, and publication scheduling.
• Editorial Board Composed of leading national and international scholars in accounting and finance who provide expertise, assist in peer-review oversight, and guide the strategic development of the journal.
• Technical & Layout Team Handles OJS system maintenance, digital preservation, typesetting, DOI registration, and indexing metadata management.

Editorial Independence

Although AFRE is financially and institutionally supported by Universitas Merdeka Malang, the Editorial Board maintains absolute editorial independence. The decision to accept or reject any submitted manuscript is based solely on scientific quality, originality, clarity, and relevance to the journal’s scope, completely free from institutional, commercial, or financial interference.

Business Model and Sustainability

AFRE is published as an Open Access journal. Funding for journal operations, digital infrastructure, long-term archiving, and typesetting is supported by the publisher (Universitas Merdeka Malang) alongside article processing fees (if applicable), ensuring long-term operational sustainability and free access for readers worldwide.