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.

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 and author's affiliation. 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 (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)

        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. 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

 

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.

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The Indonesian Journal of Accounting Research (IJAR)

Editorial Secretariat

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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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