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Author Guidelines

Jurnal Akuntansi Indonesia (JAI) is published by the Department of Accounting, Faculty of Economics, Sultan Agung Islamic University (Unissula) on a regular basis (every six months). The purpose of this journal is to publish the results of accounting research which includes: Financial Accounting, Accounting Management, Accounting Theory, Public Sector Accounting, Auditing, Tax Accounting, Sharia Accounting, and Accounting Information Systems. The determination of articles contained in JAI is through a blind review process by the Board of Editors that has been appointed by JAI with consideration: article relevance to professional development and accounting practice as well as fulfillment of journal publishing standard requirements. The Board of Editors is responsible for providing constructive feedback and evaluation results to the author of the article and the author shall make improvements to the inputs of the Editing Board.


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. I.Content Format:

    1. Systematics of writing at least covers title without author’s identity, Abstract, Introduction, Literature Review and Hypotheses Development, Research Methods, Results and Discussion, conclusion (including Limitations and future Research Agenda), and List of References.

    2. Article is typed with Times New Roman font size of 12 points in double line spaced on A4 paper, except for direct citation of more than 4 lines, it is typed in single line space and indented style.

    3. Page Margin for top, down, left and right is 1 inch.

    4. Article is written as efficient as possible corresponding with the needs ranging from 15-25 pages.

    5. To ensure blind review, authors do not identify themselves directly in the article.

    6. Cover page at least mentions article’s title, author’s identity, and note which indicates that the author agrees to grant access on the data collected.

    7. All pages, including reference and attachment must be given number in order page.

    8. Abstract contains summary on article purpose, the method and conclusion of article with 100-200 words length, written in English and followed by keywords comprising of 3-5 words to ease preparation index article.

  2. II.Tables, Figures and Graphs:

    1. Tables, figures and charts are presented as efficient as possible (just provide results) and included in attachments.

    2. Tables, figures and charts are given number in order and complete title to show content of tables, figures, and charts.

    3. The author mentions the section in the manuscript, the place of the inclusion of tables, figures and charts

    4. Tables or figures should be interpreted without having to refer to the manuscript.

    5. Sources of tables, figures, and charts must be included.

    6. Figures should be prepared in printable form.

  3. III. Excerpts

    Text citation is written in brackets by mentioning last name of author, year without coma, and page number if considered necessary.

    1. One source quote with one author: (Syafruddin 2001); two authors: (Habbe and Hartono 2000); more than three authors: (Boediono et al. 1999); more than one source quote with different authors (Mardiyah 2001; Kusumawati 1999); more than one source quote with the same author (Djakman 1998, 2000).

    2. If quote is cited with number page: (Brownell, 1981, 845).

    3. If on reference list, there is an author with more than one article on the same year, then, on the quote, letters a, b,.. are used after year. Example: (Joni 1999a, 1999b) or (Joni 1999a, David, 2000b).

    4. If author’s name is mentioned in text, then, the name is not mentioned on quote. Example: “Alamsyah (1998) stated ....”

    5. Quotation sources taken from workplace institution should mention acronym of the institution concerned, for example, (IAI 1994).

  4. IV. Reference

    Every article must have reference list (only quoted sources) which is arranged alphabetically corresponding with the last name of the authors or institutions. example:

    1. Books

    One author:

    Bringham, Eugene F. Fundamentals of Financial Management 6th. Fort Wort: The Dryden Press, 1992.

    Two authors:

    Cooper, DR and PS Schindler. Business Research Method. New York: The McGraw-Hill Companies, 2001.

    Three authors or more:

    Booth, Wayne C., Gregory G. Colomb, and Joseph M. Williams. The Craft of Research. Chicago: University of Chicago Press, 1995.

    Author’s institution:

    Ikatan Akuntan Indonesia. Standar Professional Akuntan Public. Jakarta: Divisi Penerbitan IAI, 2004.

    2. Journal

    Gumanti, T.A. “Earnings Management dalam Penawaran sham Perdana di bursa efek Jakarta” Jurnal Riset Akuntansi Indonesia 4, No. 2 (2001): 165-183. Geiger, MA, and SM Ogilby. “The First Course in Accounting: Students Perceptions and their Effect on the Decision to Major in Accounting.” Journal of Accounting Education 18 (2000): 63-78.

    3. Website

    Antoine Talarmin et al. “Risk Factors for Marburg hemorrhagic fever, Democratic Republic of the Congo.” Emerging Infectious Diseases 9, no. 12 (December 2003), htm (December 9, 2003).

    4. Workshop / Seminar

    Kuroda, SY. “Whether We Agree or Not: A Comparative Syntax of English and Japanese.” In the Papers from the Second International Workshop on Japanese Syntax, edited by William J. Poser, 103-43. Stanford, CA: CSLI, 1988.

    5. Thesis / Dissertation

    Utama, Siddharta.” The Association between Institutional Ownership and Trading Volume Reaction to Annual Earnings Announcements.” Ph.D dissertation, Texas A & M University, 1996.

    6. Footnotes

    Footnotes are used only to provide additional explanations/analysis, which when combined into the script will interfere the continuity of the manuscript. Thus, footnotes are not used for reference. Footnotes should be numbered in superscript printed. The text of the footnotes is typed with double line spaces and placed at the end of the article.

    7. Reproduction Policy

    The articles that have been published in JAI become the copyright of Accounting Department of the Faculty of Economics of UNISSULA. For educational purposes, the contents of JAI may be copied or reproduced as long as the source of the article is mentioned. Written requests must be submitted to the Editor for permission to reproduce the contents of JAI for other purposes instead of educational purposes.

    8. Data Availability Policy

    Consistent with the purpose of JAI, the author of the article is expected to provide the data they have to those who need it and provide information on how to obtain the data.

  5. V. Article Submission

    Here are some guidelines for submitting articles in JAI:

    1. Article is submitted in hardcopy as many as 2 ex and 1 in the form of CD and sent to the address: Redaksi Jurnal Akuntansi Indonesia, Fakultas Ekonomi Universitas Islam Sultan Agung (Unissula), Jl. Raya Kaligawe Km 4 PO. BOX 1255 Semarang (50112) Phone. (024) 6583584 ext 561 or Mobile. 081325280777 or 081215556041.

    2. Articles being considered for publication in other journals or other publishers may not be sent to JAI. The author should state that articles are not posted or published elsewhere.

    3. If the article uses a survey or experiment approach, then the whole instrument (Questionnaires, cases, interview plans, etc.) should be attached.

    4. Article, author’s biography and research instruments is sent via email:


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Author Fees

This journal charges the following author fees.

Article Submission: 0.00 (IDR)

Fast-Track Review: 0.00 (IDR)

Article Publication: 0.00 (IDR)