Author Guidelines

1. Instructions for Authors

Reporting Standards

Authors should present accurate results of the research conducted, accompanied by objective and meaningful discussion. The underlying data must be accurately represented in the manuscript. The article should contain sufficient information and references to enable others to replicate or build upon the research. Deliberate falsification or misrepresentation of research results is considered unethical and unacceptable.

Data Access and Retention

Authors are required to provide raw data related to the manuscript for editorial review and should be prepared to provide public access to such data when possible (in accordance with the ALPSP-STM Statement on Data and Databases). In any case, authors must be prepared to retain the data for a reasonable period after publication.

Originality and Plagiarism

Authors must ensure that the submitted manuscript is entirely original. If the work and/or words of others have been used, they must be appropriately cited or quoted.

Multiple, Redundant, or Concurrent Publication

Authors should not generally publish manuscripts describing the same research in more than one journal or primary publication. Submitting the same manuscript to more than one journal simultaneously is unethical and unacceptable.

Acknowledgment of Sources

Proper acknowledgment of the work of others must always be given. Authors should cite all publications that have influenced the reported research.

Authorship of the Manuscript

Authorship should be limited to those who have made significant contributions to the conception, design, execution, or interpretation of the research. All individuals who have made significant contributions should be listed as authors. Others who have participated in substantive aspects of the research or manuscript preparation should be acknowledged or listed as contributors. The corresponding author must ensure that all appropriate co-authors are included and that all authors have reviewed and approved the final version of the manuscript prior to submission.

Disclosure and Conflict of Interest

All authors must disclose in the manuscript any financial or other substantive conflicts of interest that could influence the results or interpretation of the manuscript. All sources of financial support for the research must also be disclosed.

Fundamental Errors in Published Articles

When authors discover significant errors or inaccuracies in their published work, it is their obligation to promptly notify the journal editor or publisher and cooperate with the editor to correct or retract the article as appropriate.

AUTHOR GUIDELINES

JOURNAL OF ACCOUNTING

Manuscripts submitted to the Journal of Accounting must comply with the following writing guidelines:

1. The manuscript must be written in either Indonesian or English and submitted online through the Journal of Accounting website. Manuscript submission is free of charge. Authors are required to log in prior to submission.

2. The manuscript must contain a minimum of 2,000 words and must not exceed 15 pages, including tables and figures, without appendices. The manuscript file must be prepared in Microsoft Office format (.doc/.docx) or Open Office (.odt). The paper size should be A4 (21 cm × 29.7 cm), with inner and top margins of 3 cm, and bottom and outer margins of 2 cm.

3. The main text of the manuscript must be formatted in one columns with 1 cm column spacing, justified alignment, using AvenirNext LT Pro Reguler, size 11, one point fifteen (1.15) spacing with before and after settings of six (6) pt.

4. The manuscript must consist of the following sections: Introduction, which presents the research issues/phenomena/gap research, theory of issues/phenomena, summary of previous research, positioning paper (research objectives and differences from previous studies) and describe the hypothesis development process based on theory, previous research, logic (if the research uses a hypothesis). The Methodology section must be included and should be clearly written how the research was conducted. The methods section at least contains: the type of research, the population and sampling techniques, types and sources of data, research instruments, data analysis techniques, analytical tools used, and may include a Fishbone Diagram if applicable. The Results and Discussion section contains statistical results and discussion of statistical results. The table of statistical test results should not be directly copied from the statistical tool, the table presented in the results and discussion section must be processed first. The labeling style must be in accordance with the JAK's labeling style. The placement of the image or table is at the very top or bottom of each page (it should not be in the middle of the page). The Discussion of Research results must be carried out in depth by linking to theory, previous research/research and logical thinking. The Conclusion section contains conclusions, limitations and suggestions for future researchers..

5. References must be arranged alphabetically based on the cited authors’ names. The reference list should be written in AvenirNext LT Pro Reguler, size 11, one point fifteen (1.15) spacing with before and after settings of six (6) pt after each entry. Reference formatting must follow the APA Style, 7th Edition.

6. Headings are limited to a maximum of three levels.

  • Heading Level 1: Title case, small caps, left-aligned, bold, AvenirNext LT Pro Reguler, size 14, one point fifteen (1.15) spacing with before and after settings of six (6) pt, using Roman numeral numbering followed by a period.

  • Heading Level 2: Title case, left-aligned, bold, AvenirNext LT Pro Reguler, size 11, one point fifteen (1.15) spacing with before and after settings of six (6) pt, using uppercase letter numbering followed by a period.

  • Heading Level 3: Title case, left-aligned, italic, AvenirNext LT Pro Reguler, size 11, one point fifteen (1.15) spacing with before and after settings of six (6) pt, using Arabic numeral numbering followed by a closing parenthesis.

  • Heading Level 4 is not permitted in the manuscript.

7. Figures and tables must be presented in black and white. If colors are used, authors must ensure that all figures and tables remain clearly legible when printed in grayscale. Figures and tables should be clearly readable and proportionally sized to fit the page layout. Figure and table titles must be numbered and written in AvenirNext LT Pro Reguler, size 9, one point fifteen (1.15) spacing with before and after settings of zero (0) pt. To facilitate layout and formatting, figures and tables should also be provided separately in .tif, .jpg, or .jpeg format in a separate folder.

8. Mathematical equations must be clearly written, sequentially numbered, and accompanied by necessary explanations.

9. The manuscript must not include page numbers, including headers and footers. All hypertext links and section bookmarks must be removed from the manuscript. If the article refers to an email address or URL, the full address must be typed explicitly.

11. Citations and references must be managed using reference management software such as Mendeley, Zotero, or EndNote.

All references must use the citation tool. The references used must  be sourced from journals of at least 80% of all sources used. References used for the last 5 years except for theory. All sources from journals list the DOI of each article. Bibliography writing AvenirNext LT Pro 11 letters, 1.15 space, bottom space 6pt. 

1. References are arranged alphabetically by author name. The bibliography is written in AvenirNext LT Pro 11 letters, 1.15 space, bottom space 6pt.. The reference format follows APA Style 7th Edition as shown below.

Example:

Book Format

Kieso, D.E., J.J. Weygandt, and T.D. Warfield. (2011). Intermediate Accounting. IFRS Edition. USA: John Wiley & Sons, Inc.

Scott, R. William. (2000). Financial Accounting Theory. New Jersey: Prentice Hall.

Article Format

Almaqtari, F. A., Al-Ahdal, W. M., Mishra, N., & Tabash, M. I. (2021). The effect of corporate governance on compliance with indian accounting standards: An empirical analysis of post IFRS convergence. Journal of Governance and Regulation, 10(4), 40–58.

Hovland, C. I., & Weiss, W. (1951). The Influence of Source Credibility on Communication Effectiveness. The Public Opinion Quarterly, 15(4), 635–650. http://www.jstor.org/stable/2745952

Trisanti, T. (2023). The Influence of the Audit Committee Characteristics on Fraudulent Financial Reporting. International Journal of Accounting, Finance and Risk Management, 8(4), 113–122. https://doi.org/10.11648/j.ijafrm.20230804.14

Proceedings Conference Format

Siti Aminah Anwar, Junaidi, Moh. Amin. (2015). The Impact of Camels Ratio on Profit Management Practices in Islamic Banking (Islamic Banking in Indonesia). Proceedings of the International Conference on Islamic Economics and Business: Strengthening Islamic Economics in Facing AEC, November 2-3, 2015. Faculty of Economics, Maulana Malik Ibrahim State Islamic University Malaysia.

Electronic Source Format

IAS Plus. (2017). International Financial Reporting Standards accessed November 1, 2017, from https://www.iasplus.com/en/standards

2. Wikipedia, personal blogs such as Blogspot, or non-scientific websites are not permitted to be used as article references.
3. Detailed instructions on how to write articles can be downloaded from the template provided.

12. The editorial board has the authority to reject manuscripts based on the reasons stated by peer reviewers and to make necessary changes or adjustments related to language use without altering the substance of the manuscript. Editing of the manuscript content will be consulted with the author beforehand.

 

2. Manuscript Preparation and Style

Authors must complete the following agreements when submitting their articles to the journal:

1. Ethics Statement, which contains a statement that the article has not been published or is currently under review by another journal.
2. Copyright Statement, which contains a statement that the author transfers the copyright to the journal and that the article follows the journal's writing format, as well as other information.
3. Authorship Agreement, which contains a statement that the authors agree with the order of authors' names in the published manuscript.

These agreements will appear when the author first submits their article. Authors will be asked to upload the three agreements in the supplementary file section and check all the required information as a form of agreement with the rules applied by the journal manager. Here is the URL link for the JAK template.