All submitted manuscripts are read by Editor in Chief of the Jurnal Ground Handling initially for desk evaluation. Unsuitable submitted manuscripts in terms of focus and scope would be rejected promptly without external review. Manuscripts evaluated to be of potential interest to our readership would be sent to the reviewers. The editors then make a decision based on the reviewer’s recommendation from among several possibilities: rejected, require major revision, need minor revision, or accepted. Determination of the article that will be published in Jurnal Ground Handling carried out through double-blind peer review by considering two main aspects, namely: relevance and contribution of articles on the accounting theory and practical development. Editors and reviewers provide constructive feedback on the evaluation results to the author. The Editor in Chief of the Jurnal Ground Handling has the right to decide which manuscripts submitted to the journal should be published.

The manuscript review process usually takes 4 to 12 weeks. This review period depends on the editors and reviewers' duration in reviewing the manuscript. If the author does not get confirmation from the Jurnal Ground Handling for a long time, the author can confirm by email at jmd@sttkd.ac.id The stages of the review process applied at Jurnal Ground Handling are as the following:

1. Submission of manuscripts. It is only processed via online i.e OJS of Jurnal Ground Handling at the website: https://jurnal.sttkd.ac.id/index.php/jmd
2. The submitted manuscripts would be checked whether it complies Jurnal Ground Handling author guidelines and template for submission, also whether the manuscript matches the focus and scope of Jurnal Ground Handling. If appropriate, the next process will be carried out, and if not, we would recommend the manuscript to be submitted to another journal. The editor of Jurnal Ground Handling will notify immediately via email.
3. The manuscripts would be checked with Turnitin (similarity check). If the level of manuscript similarity is more than 30%, the manuscripts would be rejected in the desk evaluation step. This decision is entirely the prerogative right of the editor in chief and cannot be contested.
4. The manuscripts would be reviewed by an assigned editor to find out whether it contributes sufficiently to the development of science and practice in the field of accounting and investment. The manuscripts that qualify at this stage would be proceeded to the review stage by two people namely an editor and a peer reviewer.
5. The manuscript that is accepted with revisions (minor or major), it would contain comments from peer reviewers and would be returned to the author for revision. Referring to the Jurnal Ground Handling policy, reviewers only give suggestions on whether the manuscript is accepted or rejected. Meanwhile, the final decision regarding the acceptance or rejection of the manuscript is in the hand of the editor and editor in chief.
6. The author is given the time to revise the manuscript no later than one month. Extra time to revise should be asked to the editor via email (jmd@sttkd.ac.id). If there is no notification after the specified period, then the Author is deemed to resign.
7. Manuscripts that have gone through final revisions and accepted by the editor would be published in the Jurnal Ground Handling in the edition determined by the editor in chief. The author may ask the editor in chief if he/she prefers to publish his/her article in specific editions (volumes and numbers). For this purpose, the author must submit the request to the Jurnal Ground Handling editor in chief via email (jmd@sttkd.ac.id).