Manuscript Guideline

Articles sent to The Indonesian Journal of Accounting Research 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 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 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 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 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





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


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