Editorial Policies

Focus and Scope

Maximum is a journal of accounting at Universitas Muhammadiyah Semarang (Unimus)

The editorial board of Maksimum invites researchers and academicians to submit articles in form of both research results and mini reviews, written in Indonesian.

Fields relevant to this journal are, as follows:

 - Accounting (Akuntansi)

- Auditing

- Behavioral Accounting (Akuntansi Keprilakuan)

- Syari'a Accounting (Akuntansi Syariah)

- Public Sector Accounting (Akuntansi Sektor Publik)

- Management Accounting (Akuntansi Manajemen)

- Financial Accounting (Akuntansi Keuangan)


Section Policies


Checked Open Submissions Checked Indexed Checked Peer Reviewed

Peer Review Process

Maksimum uses double-blind peer review to keep the identity of both of the reviewer and author anonymous.

Decision whether the articles are accepted for publication is determined by the editor based on comments and recommendations from reviewers. The Editor shall inform you of the results of the review as soon as possible, hopefully within 1-2 months (the length is subject to change, depending on the reviewing process of each article).


Publication Frequency

Maksimum is published biannually (twice a year), the first issue in each year is published in March the second one is published in September. All published articles are available online (online). You can access the full-texts on


Open Access Policy

This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.



This journal utilizes the LOCKSS system to create a distributed archiving system among participating libraries and permits those libraries to create permanent archives of the journal for purposes of preservation and restoration. More...