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Author Guidelines


  1. The systematics of writing includes at least the Introduction, Review of Literature and Hypothesis Development (for qualitative research, only literature review), Research Methods, Research Results and Discussion, Conclusions, and Bibliography. Special Thanks/appreciation (if any) placed after the Conclusion and before the Bibliography.
  2. Articles are typed with font size ‘12’ with a row distance of two on A4 paper, except for direct quotations that are typed in one-row (1 space) distance and with indented style. The upper, lower, left and right sides margin are at least 2.5 cm.
  3. Articles are written as efficiently as possible according to needs, with lengths of articles ranging from 8-25 pages.
  4. All pages, including references and attachments, must have page numbers.
  5. The author is advised to use the Mendeley application in citation writing and bibliography.
  6. The manuscript must follow the Jurnal Akuntansi writing template. Templates for authors can be downloaded here.

 Systematics of Article Writing

  1. The title, written in Indonesian and in English. The title in Indonesian consists of a maximum of 16 words, while the title in English consists of a maximum of 13 words.
  2. The abstract consists of no more than 250 words in English and Indonesian. The abstract provides a summary of the article's purpose, method, results, and summary of the article. Abstract followed by keywords that consist of 3-8 words to facilitate the preparation of articles index.
  3. Introduction, contains the research background, research objectives, and research contributions.
  4. Theoretical Framework and Hypothesis contains previous literature related to the research and development of hypothesis
  5. Research Method, contains research plan or research design, research goals and targets (population and sample), data collecting techniques, research models, and analysis techniques.
  6. Results and Discussions, contains the results of data analysis, hypothesis test, answering research questions, findings and interpreting the findings.
  7. Conclusions, present research conclusions, limitations of research, and suggestions for further research.
  8. The bibliography contains the sources referenced in article writing.

Tables and Pictures

  1. Tables and pictures are presented as efficiently as possible (only those that present the results) and included in the manuscript. The tables and images presented in the appendix are those that show the data processing.
  2. Tables and pictures are numbered and given full titles that indicate the contents of a table or image.
  3. References to tables or drawings must be given in the manuscript.
  4. The author mentions the parts in the manuscript, where the tables or pictures are placed.
  5. Tables or pictures should be interpreted without having to refer to the manuscript.
  6. Table and Picture sources must be included.
  7. Pictures must be prepared in a printable form.


Compiled with names in alphabetical order, year, title, publisher, place of issue, page without sequence number. It contains at least 7 (seven) latest scientific journals. (12-Spacing 1).
All except titles must use the "APA Style" format.


Clark, L.A., Kochanska, G., & Ready, R. (2000). Mothers’ personalities and their interaction with child temperament as predictors of parenting behavior. Journal of Personality and Social Psychology, 79, 274-285.


Greenberg, G. (2001, August 13). As good as dead: Is there really such a thing as brain death? New Yorker, 36-41.


Crossette, Barbara. (1990, January 23). India lodges first charges in arms Scandal. New York Times, A4.


Grabill, C. M., & Kaslow, N. J. (1999). Announce of prevention: Improving children's mental health for the 21st century [Review of the book Handbook of prevention and treatment with children and adolescents]. Journal of Clinical Child Psychology, 28, 115 116.


Submission Preparation Checklist

As part of the submission process, authors are required to check off their submission's compliance with all of the following items, and submissions may be returned to authors that do not adhere to these guidelines.

  1. During the submission process, the author is required to examine the manuscript so that it complies with the rules and conditions. If a manuscript is found that does not comply with the provisions, the manuscript can be returned.
  2. Manuscripts submitted must have never been published and are not being submitted to other journals and publishers.
  3. The file submission of the manuscript is within Ms.Word's format.
  4. The submitted manuscript must be in accordance with the Accounting Journal template, including the style and bibliography described in the Writing Guidelines.
  5. Manuscript length ranges from 8-25 pages.
  6. In submitting manuscripts you can use applications such as Mendeley/Endnote to manage references.

Copyright Notice

1. This statement is a commitment of the author, to respect copyright, both in terms of quoting the work of others, and in the utilization of journal content.
2. If necessary, the author may send a statement of authenticity for the manuscript.
3. When the Editor journal receives the article, the article submitted has the copyright held by the Author.
4. This Journal has the right to reproduce and distribute articles that have been published in journals.
5. The author is not allowed to publish the same article that was published in this journal.

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