Author Guidelines

Invoice: Jurnal Ilmu Akuntansi publishes original research articles in the field of accounting. Manuscripts must be prepared according to the following guidelines. Submissions that do not comply will be returned before entering the review process.

1. General Requirements

  • Manuscripts must be written in English, using Cambria 11 pt, single spacing, on A4 paper size, with 2.5 cm margins on all sides.

  • Length: 6,000–8,000 words, including references, tables, and figures.

  • File format: Microsoft Word (.doc/.docx).

  • Manuscripts must be original and have not been published or under consideration elsewhere.

  • Authors are encouraged to use a reference manager (Mendeley, Zotero, EndNote, etc.).

  • All submissions are subject to double-blind peer review.

2. Structure of the Manuscript

Title

  • Written in English, maximum 16 words, using Times New Roman, 16 pt, bold.

  • Must be concise, informative, and specific, clearly reflecting the main variables or focus of the study.

  • Avoid unnecessary words such as “A Study on…”, abbreviations, or jargon.

Authors’ Information

  • Author names: Full name without abbreviation, Times New Roman, 8 pt, bold.

  • Institutional affiliation: Name of Faculty, Name of Higher Education (Times New Roman, 8 pt, normal).

  • Email addresses: Listed for all authors (Times New Roman, 8 pt, italic or normal, not bold).

Abstract

  • Written in English, single paragraph, 150–250 words, Cambria 10 pt, italic.

  • Must include:

    1. Background: Context and significance of the study.

    2. Objective: The main aim or research question.

    3. Methods: Research design, sample, data sources, and analysis techniques.

    4. Results: Key findings (without tables or figures).

    5. Conclusion: Main contribution and implications.

  • Avoid citations, undefined acronyms, or jargon.

Keywords

  • 3–5 keywords/phrases, separated by semicolons (;).

  • Avoid repeating words from the title.

3. Main Sections

Introduction [Times New Roman 11, bold]

  • Length: 600–900 words (15–20% of manuscript).

  • Provide global and local background of the problem.

  • Identify gaps in prior studies.

  • State research problems, objectives, and contributions (theoretical and practical).

Literature Review / Theoretical Framework [Times New Roman 11, bold]

  • Length: 900–1200 words (20–25% of manuscript).

  • Present key theories and relevant empirical studies.

  • Cite recent references (last 5 years, Scopus/ISI preferred).

  • Include hypothesis development (for quantitative studies).

Research Methods [Times New Roman 11, bold]

  • Length: about 900 words (15% of manuscript).

  • Clearly describe research design (qualitative, quantitative, or mixed).

  • Detail population, sample, and data collection methods.

  • For quantitative: explain validity, reliability (Cronbach’s Alpha), normality, and multicollinearity tests.

  • For qualitative: describe trustworthiness (credibility, dependability, transferability, confirmability).

  • State data analysis techniques (regression, SEM, thematic analysis, etc.).

  • Mention ethical considerations when involving human subjects.

Results and Discussion [Times New Roman 11, bold]

  • Results (Cambria 11, bold): Present descriptive statistics, tables, and figures. Report only significant findings without interpretation.

  • Discussion (Cambria 11, bold): Interpret findings, compare with prior research, explain theoretical contributions and practical implications, and highlight study limitations.

Conclusion and Suggestions [Times New Roman 11, bold]

  • Conclusion: Summarize key findings in 1–2 paragraphs, highlighting theoretical and practical implications. Avoid repeating details from the discussion.

  • Suggestions: Provide directions for future research and practical recommendations for stakeholders.

References [Times New Roman 11, bold]

  • Follow APA 7th edition style.

  • At least 80% of references should be from peer-reviewed journals, preferably Scopus/ISI indexed, published within the last 10 years.

  • Use reference management software (Mendeley, Zotero, EndNote, etc.).

Examples:

  • Book: Bardach, E. (2024). Practical Guide for Policy Analysis: Eightfold Path toward Problem Solving. CQ Press.

  • Journal: Fatmawati. (2025). Relationship among stakeholders for solid waste management in Makassar. IOSR Journal of Humanities and Social Science, 21(5), 18–23.

4. Manuscript Writing Checklist

☑ Title: Concise, informative, max 16 words, reflects variables and context.
☑ Abstract: 150–250 words, single paragraph, clear and self-contained.
☑ Keywords: 3–5 phrases, no title repetition.
☑ Introduction: Background, gap, problem, objectives, contributions.
☑ Literature Review: Theories, recent references, hypothesis (if any).
☑ Methods: Design, sample, instruments, analysis, ethics.
☑ Results: Data, tables, significant findings.
☑ Discussion: Interpretation, comparison, contributions, implications, limitations.
☑ Conclusion & Suggestions: Key findings, implications, recommendations.
☑ References: APA 7th edition, 80% from journals (Scopus/ISI preferred).