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Author Guidelines

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 Three keywords. Abstrak and keyword in two language : English and Indonesian. Abstrak should be typed in 1,5 space, Times New Roman 11 and Italic.

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 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.

Appendix consists of tables, pictures and research instrument.

2. The article should be typed in 1,5 space, Times New Roman fonts 11 font size

3. Paper size 17,5 cm x  25 cm. Top and bottom should be set to 2.5 cm, left and right margin should be set to 2 cm.

4. 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.

5. All pages including tables, appendix and references should be labeled by page number. Table content typed in Times New Roman fonts 10 font.

6. Every table and picture should be numbered, titled and cited (if applicable).

7. 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 authors (Frucot and Shearon, 1991).

c. One citation resource with more than one author (Hotstede et al., 1990).

d. Two citation resources with different authors (Dunk, 1990; Mia, 1988).

e. Two citation resources with one author (Brownell, 1981, 1983).

f. Two citation resources with one author published in the same year (Brownell, 1982a, 1982b).

g. Citation resource from an institution should be stated using the acronym of the institution (FASB, 1994)

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

a. References should be listed in an alphabetical order of the author’s last name or the institution’s name.

b. References should be stated with the following order: author(s) name, publication year, title of the paper or textbook, name of the journal or publisher and page number. Examples:

American Accounting Association, Committee on Concepts and Standards for External Financial Reports. 1977. Statement on Accounting Theory and Theory Acceptance. Sarasota, FL: AAA.

Demski, J. S., and D. E. M. Sappington. 1989. Hierarchical structure and responsibility accounting, Journal of Accounting Research 27 (Spring): 40-58.

Dye, R. B., and R. Magee. 1989. Contigent fees for audit firms. Working paper, Northwestern University, Evansto, IL.

Indriantoro, N. 1993. The Effect of Participative Budgeting on Job Performance and Job Satisfaction with Locus of Control and Cultural Dimensions as Moderating Variables. Ph.D. Dissertation. University of Kentucky, Lexington.

Naim, A. 1997. Analysis of The Use of Accounting Product Costs In Oligopolistic Pricing Decisions. Jurnal Ekonomi dan Bisnis Indonesia 12 (3): 43-50.

Porcano, T. M. 1984a. Distributive Justice and Tax Policy. The Accounting Review 59 (4): 619-636.

————————. 1984b. The Perceived Effects of Tax Policy on Corporate Investment Intentions. The Journal of the American Taxation Association 6 (Fall): 7-19.

Pyndyk, R. S. and D. L. Rubinfield. 1987. Econometric Models & Economic Forecasts, 3rd ed. NY: McGraw-Hill Publishing, Inc.

9.  Article should be submitted to This website

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 Three keywords. Abstrak and keyword in two language : English and Indonesian. Abstrak should be typed in 1,5 space, Times New Roman 11 and Italic.

 

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. Read thoroughly once again the “Focus and Scope” (https://ijar-iaikapd.or.id/index.php/ijar/pages/view/focus) section of this journal. Does it fit with your current manuscript? If not, then the editors will automatically reject it, and it will not go through the peer-review process.
  2. Does your manuscript comply with the “Publication Ethics” (https://ijar-iaikapd.or.id/index.php/ijar/pages/view/publication_ethics) section in this journal? Please read carefully once again the duties of author sub-section
  3. Does the current version of your manuscript comply with the manuscript guidelines in this journal?
  4. Please carry out a final check to ensure that no author names appear on the manuscript. If it is necessary to refer to your own work, use wording such as 'the previous study has demonstrated' not 'our previous study has demonstrated.'
 

Copyright Notice

Authors will transfer copyright to the IJAR as a part of a journal publishing agreement, but the authors still have the right to self-archive their article for personal use, internal institutional use, and scholarly sharing purposes, with a DOI link or URL link to the version of record on the IJAR website (and with the Creative Commons CC-BY-NC-ND license for author manuscript versions). 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.

 

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

 

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.

 


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The Indonesian Journal of Accounting Research (IJAR)

Editorial Secretariat

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

Jl. Nusantara, Bulaksumur Yogyakarta 55281
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Phone  : +62 85227764898
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Website: http://ijar-iaikapd.or.id/
Email  : sekretariat@ijar-iaikapd.or.id

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ISSN 2086-6887 (Print)
ISSN 2655 - 1748 (online)

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Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

 

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