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Author Guidelines

 

The editors of Jurnal Akuntansi Indonesia welcome article submissions in accordance with the following guidelines:

  1. The article should be submitted to the website of Jurnal Akuntansi Indonesia
  2. Types of articles suitable for publication include the following; research reports (laboratory, field, achieves), conceptual ideas, studies, theory applications.
  3. Articles have not been published or accepted for any publication, or are being considered for publication elsewhere. In addition to the manuscript, a statement of originality should be attached in Supplementary FIle (Step 4 in online submission) which clarifies that the article is original and does not contain any elements of plagiarism. The editor will still do plagiarism screening with Turnitin.
  4. Articles may be written in English or Indonesia. They are typed 1.0 spaced in a quarto paper size (A4) and in Yu Gothic UI font 12pt, between 10-25 pages in length including abstract, references, pictures, and tables. The page margins are 4 cm (top), 3 cm (left), 3 cm (right), and 3 cm (bottom). Except for the direct citation of more than 4 lines, it is typed in single-line space and indented style.
  5. The terms in foreign languages are written italic.
  6. Institutional affiliations and the email address of the corresponding author should appear only on a detachable cover sheet.
  7. A title of the article should be the fewest possible words that accurately describe the content of the paper. Indexing and abstracting services depend on the accuracy of the title, extracting from it keywords useful in cross-referencing and computer searching. An improperly titled paper may never reach the audience for which it was intended, so be specific.
  8. The cover page should state the titles and author’s affiliation. The titles typed in single space, Times New Roman fonts 14 font size,  Bold. Author typed in   Times New Roman fonts 12 font size,  Bold and Italic. Author’s affiliation typed in Times New Roman fonts 12 font size,  Italic.
  9. The submission file is in OpenOffice, PDF, Microsoft Word, RTF, or WordPerfect document file format.
  10. Reference list format is based on APA (American Psychological Association) style or Mendeley. The text adheres to the stylistic and bibliographic requirements outlined in the Author Guidelines, which is found in About the Journal. Where available, URLs for the references have been provided. About 70% of the references are supposed to be primary resources.
  11. Citations use APA for in-text citations and the reference list (Angeli et al, 2010). For in-text citations, use the author’s name and year (Author, 1980), and if there are direct quotes, then provide the page number” (Author, 2010, p. 24). If you are citing more than one reference, put them in alphabetical order (Alpha, 2008; Beta, 1999). For a reference with up to five authors, use all the names in the first instance (Author1, Author2, Author3, Author4 & Author5, 2007), and then use the first author et al. subsequently (Author1 et al., 2007). Two citation resources with one author published in the same year (Brownell, 1982a, 1982b). Citation resources from an institution should be stated using the acronym of the institution (FASB, 1994).
  12. Footnotes are used only to provide additional explanations/analysis, which when combined into the script will interfere with 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.
  13. The figures and tables may be embedded in the text of the pages.
  14. The article should systematically cover:
  • Abstract to include research problem(s), objective(s), method, findings and contributions. The abstract should consist of 100-200 words. Abstract and keyword in two languages: English and Indonesian. Abstrak should be typed in 1,5 space, Times New Roman 11 and Italic. The abstract is followed by at least three keywords. 
  • Introduction to include research motivation(s), background, research question(s) and research objective(s).
  • Theoretical Framework and Hypothesis Development (if present) to explain the theoretical framework used as the logical basis to develop a hypothesis or research proposition and research model.
  • Research Method to describe data selection and collection approach, measurement and operational variable definition and data analysis method.
  • Results to provide research finding(s).
  • Conclusion, Implication and Limitation to provide the summary of research findings, implications and suggestions for future research.
  • References only references cited in the paper that may be stated in this part and all cited references should be stated here.

 

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. Please make sure that the manuscript has followed all the guidelines of Jurnal Akuntansi Indonesia.

  2. As the submission can be completed by adding

    • Manuscript
    • Title 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.
    • Statement on article's originality
    • If the article uses a survey or experiment approach, then the whole instrument (Questionnaires, cases, interview plans, etc.) should be attached.
  3. Data Availability Policy

    Consistent with the purpose of Jurnal Akuntansi Indonesia, 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.

 

Copyright Notice

Jurnal Akuntansi Indonesia is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License Creative Commons License


License and Copyright Agreement
In submitting the manuscript to the journal, the authors certify that:

  • They are authorized by their co-authors to enter into these arrangements.
  • The work described has not been formally published before, except in the form of an abstract or as part of a published lecture, review, thesis, or overlay journal.
  • That it is not under consideration for publication elsewhere,
  • That its publication has been approved by all the author(s) and by the responsible authorities – tacitly or explicitly – of the institutes where the work has been carried out.
  • They secure the right to reproduce any material that has already been published or copyrighted elsewhere.
  • They agree to the following license and copyright agreement.

Copyright
Authors who publish with JAI agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal. 
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.

 

Privacy Statement

The names and email addresses entered in this journal site will be used exclusively for the stated purposes of this journal and will not be made available for any other purpose or to any other party.

 

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)