Author Guidelines

Articles sent to The Indonesian Journal of Accounting Research should follow the guidelines stated below:

  1. The article should systematically cover:

Abstract includes research problem(s), objective(s), method, findings, and contributions. The abstract should consist of 150-300 words (in English). At least three keywords follow the abstract. Abstrak and keyword in two languages: 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) explain the theoretical framework used as the logical basis to develop a hypothesis or research proposition and research model.

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

Results and Discussion present result of data analysis (descriptive statistics, correlation matrix, primary regression results (if present)), hypothesis testing, answer of research question, as well as finding and its interpretation..

Conclusion, Implication and Limitation to summarize 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 instruments.

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. The 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. The titles are 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 (Zang, 2012)
b. One citation resource with two authors (Balsam and Miharjo, 2007)
c. One citation resource with more than two authors (Ali et al., 2015)
d. Two citation resources with different authors (Ali et al., 2015; Zang, 2012)
e. Two citation resources with one author (Zang, 2006, 2012)
f. Two citation resources with one author published in the same year (Brownell, 1982a, 1982b).
g. Citation resources 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 alphabetical order of the author's last name or the institution's name

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

c. Citations and references must follow APA style. Using reference manager tools such as endNote, Mendeley, and Zotero is highly recommended for compiling the citations and references. The examples are provided below.

Examples:

Publication with one author:
Zang, A. Y. (2012). Evidence on the trade-off  between real activities manipulation and accrual-based earnings management. The Accounting Review, 87(2), 675-703. doi: 10.2308/accr-10196.

Publication with two authors:
Balsam, S., & Miharjo, S. (2007). The effect of equity compensation on voluntary executive turnover. Journal of Accounting and Economics, 43(1), 95-119. doi: 10.1016/j.jacceco.2006.09.004.

Publication with more than two authors:
Ali, S., Green, P., and Robb, A. (2015). Information Technology Investment Governance: What is It and Does It Matter? International Journal of Accounting Information Systems, 18, 1–25. doi: 10.1016/j.accinf.2015.04.002.

Book:
Cooper, D. R., & Schindler, P. S. (2014). Business Research Methods. New York: The McGraw Hill Companies.

Book or document with institution author:
ACCA F9. (2016). ACCA Paper F9Financial Management (9th ed.). London: BPP Learning Media Ltd.

Website:
The Coca-Cola Company. (2017). 2016 sustainability report. Retrieved from http://www.coca-colacompany.com/content/dam/journey/us/en/private/fileassets/pdf/2017/2016-sustainability–update/2016-Sustainability-Report-The-Coca-ColaCompany.pdf

Doctoral dissertation or master’s thesis:
Zang, A. Y. (2006). Evidence on the tradeoff between real manipulation and accrual manipulation (Doctoral dissertation, Duke University).

 

9. Article should be submitted to this website

 

Submission Checklists

There are some important points that you need to check in order to ensure a smooth submission and to increase the acceptability prospect of your journal:

  • 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.
  • 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
  • Does the current version of your manuscript comply with the manuscript guidelines in this journal?
  • 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.'

Submission Process

All manuscripts must be submitted through this website by a corresponding author. If this is the first time you submit to this journal, you need to create an account by clicking "Register" (https://ijar-iaikapd.or.id/index.php/ijar/user/register). For any next submission, you can use this registered account.

After having an account, you need to click “Login” (https://ijar-iaikapd.or.id/index.php/ijar/login) and subsequently go to the 'new submission' section. Then, follow all the submission steps in the submission system. If you encounter any difficulties during the submission process, please contact us through email (sekretariat@ijar-iaikapd.or.id)

Supplementary Files

Supplementary files such as raw data, images, video, and applications can be published in parallel with the manuscript to enhance the analysis. All submitted supplementary files are published in the same format as they are submitted. Please submit your supplementary files together with the manuscript and provide a descriptive caption for each supplementary file.

Review and Decision Process

The editorial team checks each submission. The editor will screen new submissions to decide whether the submitted manuscripts have a reasonable likelihood of becoming publishable in the journal. If the submitted manuscripts deem a poor fit for the journal and/or lack a sufficiently large incremental contribution, the authors will receive a desk rejection from the editor. If the paper passes this process, it will be sent out to two reviewers. After getting feedback from two reviewers, the editor will make a publication decision (read more at “Peer Review Process” (https://ijar-iaikapd.or.id/index.php/ijar/about/editorialPolicies#peerReviewProcess).

Publication Ethics

The Editors and staff of the Indonesian Journal of Accounting research always ensure that all contents published in our journal are ethically sound. We have developed a "Publication Ethics" (https://ijar-iaikapd.or.id/index.php/ijar/pages/view/publication_ethics) section that becomes the standards of expected ethical behavior for all parties involved in the act publishing. Please read it carefully before you start the process of publishing your journal.

Addition of Author
Addition of author(s) is not permitted after the Editor’s Decision for the submitted article is sent out to the corresponding author.  It is possible to add new author(s) prior to or during the review process, as long as the Editor’s Decision has not been made on the submitted article. To add new author(s), you are required to send us an email, signed by all authors, to request for additional author(s) to be added, providing the new list of authors and the reason for the change.


IJAR TEMPLATE :
 







-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

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
CP : Novita
Phone  : +62 812-2848-2829
Fax    : +62 274 524606
Website: http://ijar-iaikapd.or.id/
Email  : sekretariat@ijar-iaikapd.or.id

Marketing and Sales Office

Ikatan Akuntan Indonesia
Graha Akuntan, Jl. Sindanglaya No.1 Menteng, Jakarta Pusat 10310
CP : Reza Fauzi
Divisi Pelayanan, Keanggotaan dan Mitra IAI.
Grha Akuntan, Jl. Sindanglaya No.1, Menteng.
Telp.021-31904232 Ext.324/321

 

-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

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

-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

Creative Commons License

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

 

----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------