About the Journal

Optima: Indonesian Journal of Contemporary Management and Accounting is an open-access scientific journal dedicated to advancing research and knowledge in the fields of management and accounting, with a focus on contemporary practices in Indonesia and their global relevance. The journal publishes high-quality empirical research, theoretical analyses, and case studies that explore modern management strategies, financial reporting, corporate governance, and economic challenges in the Indonesian context and beyond. The journal published every January, March, May, July, September, and November. There are at least 30 articles published per year.

With an interdisciplinary approach drawing from management, accounting, finance, economics, and related fields, Optima aims to foster critical dialogue and innovative perspectives to address contemporary issues in business and financial management. The journal invites contributions that deepen the understanding of organizational strategies, accounting innovations, sustainable business practices, and the interplay between management and economic systems in Indonesia and globally.

Focus and Scope

Focus and Scope

Optima: Indonesian Journal of Contemporary Management and Accounting is a peer-reviewed, open-access scholarly journal dedicated to advancing research and critical discussions in contemporary management and accounting practices, as well as their broader societal and economic implications within Indonesia and in global contexts. The journal serves as an academic forum for the dissemination of original research, reviews, and theoretical contributions that aim to foster effective management practices, enhance financial transparency, and support informed policy-making.

The journal welcomes empirical research articles, theoretical papers, literature reviews, and policy analyses addressing, but not limited to, the following areas:

  1. Strategic Management and Organizational Development
    • Business strategy formulation and implementation.
    • Leadership, decision-making, and organizational change.
    • Innovation, entrepreneurship, and competitive advantage.
    • Human resource management and organizational behavior.
  2. Financial Accounting and Reporting
    • Financial reporting standards and practices.
    • Earnings management, transparency, and disclosure.
    • Valuation methods and accounting for intangible assets.
    • Comparative studies of accounting systems in Indonesia and beyond.
  3. Auditing and Assurance
    • Internal and external auditing practices.
    • Audit quality, ethics, and independence.
    • Risk assessment and fraud detection.
    • Technology-driven audit methods and emerging issues.
  4. Corporate Governance and Ethics
    • Governance structures and their effectiveness.
    • Business ethics, accountability, and compliance.
    • Ownership structures and stakeholder relations.
    • Governance in family businesses, state-owned enterprises, and multinational corporations.
  5. Sustainability and Social Responsibility in Business
    • Environmental, social, and governance (ESG) reporting.
    • Corporate social responsibility (CSR) practices and impacts.
    • Sustainable finance, green accounting, and ethical investment.
    • The role of business in achieving the Sustainable Development Goals (SDGs).
  6. Digital Transformation in Management and Accounting
    • The impact of digitalization and automation on business processes.
    • Financial technology (FinTech), blockchain, and digital currencies.
    • Big data analytics, artificial intelligence, and decision-making in management.
    • Cybersecurity and risk management in digital business environments.
  7. Interdisciplinary and Cross-Field Studies
    • Connections between management, accounting, finance, and economics.
    • Public sector management and governmental accounting.
    • The role of culture, regulation, and institutions in shaping business practices.
    • Comparative and international perspectives on management and accounting issues.
Aims

Aims

  • Provide a platform for scholars, practitioners, and policymakers to disseminate and advance contemporary management and accounting research.
  • Encourage interdisciplinary approaches that address pressing business and economic challenges.
  • Promote ethical, transparent, and sustainable practices in management and accounting.
  • Strengthen Indonesia’s contribution to the global discourse on management and accounting through impactful and relevant research.
Publication Frequency

Publication Frequency

The journal published every January, March, May, July, September, and November. There are at least 30 articles published per year.

Article Processing Charges

Article Processing Charges (APC)

Submission Fee: None. There are no charges for submitting a manuscript to Optima.
Processing Fee: Rp.150,000–Rp.700,000 (approximately USD 45, subject to exchange rates). This fee covers:

  • Editorial and peer review processes
  • Copyediting, typesetting, and formatting for publication
  • Hosting and maintenance of the journal’s online platform
  • Long-term preservation through digital archiving services
  • Assignment of Digital Object Identifiers (DOIs), if applicable
Privacy Statement

Privacy Statement

Journal Optima is committed to protecting the privacy of authors, reviewers, and readers. Personal information, such as names and email addresses, collected during submission or review processes is used solely for editorial purposes and will not be shared with third parties without consent, except as required by law. More..

Archival System

Archival System

Journal Optima participates in the LOCKSS and CLOCKSS systems to ensure long-term digital preservation of its content. This guarantees that the journal’s articles remain accessible and secure for future generations, even in the event of unforeseen disruptions.