1. PURPOSE

The purpose of this Electronic Archiving Policy is to regulate the archiving, storage, and management of The Indonesian Accounting Review journal documents electronically, ensuring security, accessibility, and long-term preservation of the documents.

2. GENERAL PROVISIONS

2.1 The Indonesian Accounting Review adopts an electronic archiving system for all journal documents, including original manuscripts, revisions, submission letters, and related documents.

2.2 Electronic archiving must comply with international standards and regulations applicable in Indonesia, including Law No. 20 of 2019 Amending Law No. 11 of 2008 on Electronic Information and Transactions.

2.3 All submitted and published documents must be stored in an immutable digital format and encrypted for security.

3. ARCHIVING PROCEDURES

3.1 Document Collection

3.1.1 Every document received by The Indonesian Accounting Review must be archived in a digital format (PDF/A or equivalent) immediately after the receipt and verification process.

3.1.2 Physical documents received must be scanned with a minimum resolution of 300 DPI and stored in an uneditable format.

3.2 Document Classification

3.2.1 Documents are classified into the following categories:

·      Original Manuscripts and Revisions (manuscripts, editor revisions, and final proofs)

·      Submission and Confirmation Letters (emails, official letters, and related documents regarding receipt)

·      Published Documents (final journal, abstracts, and metadata)

3.3 Storage

3.3.1 All electronic documents are stored in a distributed storage system with a minimum redundancy of 3 copies.

3.3.2 The storage system must include security features such as:

·      Data encryption (AES-256)

·      Multi-factor authentication (MFA)

·      Recorded and auditable access logs

·      Automated daily and weekly backups

3.4 Document Preservation

3.4.1 Documents must be stored for a minimum of 10 years after publication, in accordance with national library and archive regulations.

3.4.2 Documents related to research or legal cases must be stored for 20 years or as required by applicable law.

4. SECURITY AND PRIVACY

4.1 Access to electronic documents is granted only to:

·      The editorial team of The Indonesian Accounting Review

·      Researchers involved in related research

·      Authorities with legal jurisdiction

4.2 All access must be audited and reported periodically.

4.3 Personal data of authors and readers is protected in accordance with Law No. 27 of 2021 on Personal Data Protection.

5. PROBLEM RESOLUTION

5.1 Issues related to access, security, or document preservation must be reported to:

Electronic Archive Team

Email: tiar@perbanas.ac.id

5.2 This team is responsible for resolving issues within a maximum of 48 working hours.

6. POLICY CHANGES

6.1 This policy may be updated periodically by the Editorial Board of The Indonesian Accounting Review with consultation from relevant parties.

6.2 Changes will be notified via email to all concerned parties and published on the journal’s official website.

7. TECHNICAL REQUIREMENTS

7.1 Accepted document formats:

·      PDF/A (for uneditable documents)

·      DOCX or TXT (for editable documents, which will be converted to PDF/A)

7.2 Maximum file size: 50 MB per document.

7.3 Documents must be attached in a clear and structured format.

8. DOCUMENT IDENTIFICATION

8.1 Each document must include standard metadata, such as:

·      Document title

·      Author name(s)

·      Date of receipt

·      Date of publication (if published)

·      Document category

·      Keywords

9. DISSEMINATION

This policy applies to all parties involved in the publication process of The Indonesian Accounting Review, including authors, editors, and readers.