Manuscript Guideline

Articles sent to JRAI should follow the guidelines stated below:

  1. The article should systematically cover:

Abstract to include research problem(s), objective(s), method, findings and contributions. Abstract should consist of 150-400 words (in English). Abstract is followed by at least four keywords for easier alphabetical listing.

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 hyphotesis or reseqarch proposition and research model.

Research Method to describe data selection and collection approach, measurement and operational variable definition and data analysis method.

Conclusion, Implication and Limitation to provide the summary vof 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 tated here.

Appendix consist of tables, pictures and research instrument.

2 The article should be type in double space. Direct citation more than three lines should be typed at one spacing indented style.

3. The article should consist of no kore than 7,000 words in Times New Roman fonts (11-12 font size) or approximately 15-25 pages (A4 paper).

4. Top, bottom, left and right margin should be set to one inch.

5. Cover page should state the titles and author's afiliation

6. All pages including tables, appendix and references should be labeled by page number.

7. Tables/pictures should be located separately from the body of manuscript.

8. Every table and picture should be numbered, titled, and cited (if aplicable)

9. Citations in the body of manuscript should confirm the following examples:

a. One citation resource with one author (Brownell, 1981)
b. One citation resource with two author (Frucot and Shearon, 1991)
c. One citation resource with more than two author (Hotstede et al, 1990)
d. Two citation resouces with different authors (Dunk, 1990; Mia, 1988)
e. Two citation resouces with one author (Brownell, 1981, 1983)
f. Two citation resouces with one author published im the same year (Brownell, 1982a, 1982b).
g. Citation resouces from an institution should be stated using the acronym of the institution (FASB, 1994)

10. Each article should write the references using the following guidelines:


The Indonesian Journal of Accounting Research (IJAR)

Sekretariat :

Master of Science and Doctoral Programs
Faculty of Economics and Business, Gadjah Mada University

Jl. Nusantara, Bulaksumur Yogyakarta 55281
Phone  : +62 85227764898
Fax    : +62 274 524606
Email  :


IJAR ISSN : 2086-6887


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