Submissions

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 authors 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. Authors 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 authors 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.