1. Journal Ownership Soedirman Accounting Review (SAR) is an open-access, peer-reviewed academic journal owned and published by the Department of Accounting, Faculty of Economics and Business, Universitas Jenderal Soedirman (UNSOED), located in Purwokerto, Central Java, Indonesia.

Universitas Jenderal Soedirman provides the primary institutional, financial, and administrative support to ensure the continuous operation, technical infrastructure, and academic integrity of the journal.

2. Management Structure The management of Soedirman Accounting Review operates independently under the governance of the Editorial Board and the Department of Accounting. The organizational structure consists of:

• Publisher: Department of Accounting, Faculty of Economics and Business, Universitas Jenderal Soedirman

• Editor-in-Chief: Responsible for the overall academic vision, strategic direction, editorial policies, and final decision-making on submitted manuscripts.

• Editorial Board: Composed of international and national experts in accounting, auditing, finance, governance, and taxation who oversee the peer-review process, ensure academic quality, and maintain publishing ethics.

• Managing Editor & Secretariat: Oversees daily journal operations, workflow management, production, correspondence with authors and reviewers, and digital preservation.

• Technical & Layout Team: Handles Open Journal Systems (OJS) technical management, layout formatting, typesetting, and DOI registration.

3. Editorial Independence and Governance While Soedirman Accounting Review is owned and published by Universitas Jenderal Soedirman, the Editorial Board operates with complete editorial independence. Publication decisions are based solely on the scientific quality, originality, validity, and relevance of the manuscript to the journal's scope, without commercial or institutional influence.