About the Journal

Journal Title : Stream Journal of Management and Accounting (SJMA) 
Initial : SJMA
Language : Indonesia and English
e-ISSN : xxxx-xxxx
DOI : https://doi.org/10.55681/poltekama by  
Publisher : LPPM STKIP Harapan Bima
Editor-in-chief : Ishep Tahta Maulana
Email : ebr@habi.ac.id
Citation Analysis : - | Google Scholar  |  Garuda
 
Stream Journal of Management and Accounting (SJMA) is a peer-reviewed, open-access international journal dedicated to publishing pioneering research that captures the dynamic, continuous flow—or "stream"—of modern corporate strategy, organizational behavior, and financial accountability. Positioned as a premier multidisciplinary scholarly forum, the journal serves management scholars, accounting professionals, corporate executives, financial auditors, and policymakers worldwide. SJMA prioritizes rigorous empirical research, macro-level organizational evaluations, and innovative theoretical frameworks that address the fluid and fast-paced nature of today's business environments. By bridging agile management practices with robust, transparent accounting systems, the journal fosters a deep, comprehensive understanding of how continuous improvement, fluid data streams, and ethical financial governance drive sustainable corporate growth and market resilience in a hyper-connected global economy.

Scope and Topics
Reflecting its mandate to navigate the continuous streams of business and finance, the journal welcomes high-quality original research articles, critical literature reviews, and empirical case studies that offer significant contributions to the following thematic areas:
  • Strategic Management & Organizational Dynamics: Agile management methodologies, leadership evolution, change management, human resource optimization, and the continuous flow of operational efficiency.
  • Financial & Managerial Accounting: Financial reporting standards (IFRS/GAAP), cost accounting, corporate finance, budgeting, and the role of real-time financial streams in strategic decision-making.
  • Auditing, Risk & Corporate Governance: Internal and external auditing quality, forensic accounting, enterprise risk management, internal controls, and professional ethics in corporate oversight.
  • Digital Transformation & Information Streams: Accounting Information Systems (AIS), Enterprise Resource Planning (ERP), the integration of Financial Technology (FinTech), data analytics, and the impact of Artificial Intelligence on business processes.
  • Sustainable Business & ESG Reporting: Environmental, Social, and Governance (ESG) criteria, sustainability accounting, corporate social responsibility (CSR), and the financial impact of long-term sustainable business practices.

Publication Frequency
To ensure rigorous editorial oversight, thorough peer review, and timely dissemination of critical business research, SJMA is published semi-annually (2 issues per year, typically scheduled for release in June and December). Special thematic issues focusing on urgent corporate governance crises, paradigm shifts in international accounting standards, or digital disruptions in management may be commissioned by the Editorial Board.

Peer Review Process
SJMA enforces a strict double-blind peer review policy to maintain the highest standards of academic integrity, analytical objectivity, and methodological validity.
  • Initial Desk Evaluation: Every submission undergoes a preliminary screening by the Editor-in-Chief or a relevant Subject Editor to assess thematic alignment, methodological soundness (quantitative, qualitative, or mixed-methods), and structural compliance. Plagiarism screening via Turnitin/iThenticate is strictly executed at this stage, requiring a similarity index below the journal's maximum threshold.
  • Expert Peer Review: Manuscripts passing the desk evaluation are anonymized and assigned to at least two independent international reviewers who are established academic experts or senior industry practitioners in the specific domain of management or accounting.
  • Editorial Decision: Based on the reviewers' recommendations, the Editorial Board renders one of four decisions: Acceptance, Revisions Required (Minor/Major), Resubmit for Review, or Rejection. The final decision rests entirely on the intellectual merit, theoretical rigor, and practical applicability of the work to the corporate sector.

Mission Statement

The mission of the Stream Journal of Management and Accounting (SJMA) is to deconstruct rigid corporate silos and catalyze the development of fluid, transparent, and evidence-based business practices within a rapidly evolving global market. Grounded in the philosophy that sustained economic success requires the seamless, continuous flow of innovative management strategies and rigorous financial integrity, the journal aims to democratize advanced multidisciplinary knowledge by providing an unrestricted, high-impact platform for global scholarly dialogue. Through the promotion of diverse and rigorous methodological approaches, SJMA seeks to empower business leaders, inspire financial scholars, and shape future-proof, highly adaptable, and accountable corporate ecosystems worldwide.

SJMA is indexed and/or available catalogue in: