Author Guidelines

Template files can be downloaded "here"

The manuscript has never been published by other media or is in the process of being published in other media or journals; may not contain plagiarism.

Authors are not allowed to submit the same manuscript to other media during the process, unless the author has withdrawn the article and has been given written notice from the editor.

Manuscripts are written in the form of research (field or literature study).

Manuscripts are written in Indonesian or English.

The title, abstract and keywords are written in Indonesian and English.

Manuscripts in English must place the English abstract under the Indonesian abstract.

Manuscripts in Indonesian must place the Indonesian abstract under the English abstract.

The manuscript is typed using Microsoft Words (doc/docx) with the following format: times new roman font, scale 100, position without spaces on A4 paper with size up, 3.05 cm, left 2.54 cm, right, 2.54 cm, and bottom, 3.05 cm.

The title, abstract, and keywords are written in one column. The body text of the manuscript is formatted in one column on A4 paper with a size up, 3.05 cm, left 2.54 cm, right, 2.54 cm, and bottom, 3.05 cm.

Total pages 7-15 including references and tables.

The systematics of the articles are arranged in the following order:

Title: (Capital font Times New Roman 12 pt, bold, with 1 space, center) no more than 16 words

Author Name and Address: Name (name) Author (Times New Roman 12 pt)
Author's Institution/Agency (Times New Roman 12 pt)
Author email address (main) (Times New Roman 12 pt, italic)

Abstract: Abstract written in Indonesian and English. Abstracts are arranged in one paragraph with a word count of no more than 200 words. with a space of 1 (single space) and the font Times New Roman 11 pt. Abstract should at least include: research problems and objectives, research methods and research contributions.

Keywords: Keywords: 3-5 keywords (Times New Roman 11 pt, italic, using ; to separate words and not end with a period)

1. INTRODUCTION (Times New Roman 12) (All contents are Times New Roman, 11pt, spacing 1.0)

The introduction describes the background of the problem, research motivation, problem formulation (containing questions about the relationship between variables), and research objectives. The introduction is written in the form of flowing paragraphs and avoid sub-sub in the introduction.

The distance between chapters 1 and 2 is 2 spaces

2. THEORY AND HYPOTHESES (Times New Roman 12 pt, bold, capital letters) 1 times space 1

The literature review contains literature references from previous books/research related to research and hypothesis development, typed using Times New Roman 11 pt, spaced 1.

The distance between chapter 2 to chapter 3 is 2 times the space 1

3. RESEARCH METHOD (Times New Roman 12 pt, bold, capital letters) 1 times space 1

The research method is written in the form of flowing paragraphs (not made using numbering). The research method describes the research design used (methods, data types, data sources, data collection techniques, data analysis techniques, variables and variable measurements) ( Times New Roman 11 pt, space 1)

The distance between chapter 3 to chapter 4 is 2 times the space 1

4. RESULTS AND DISCUSSION (Times New Roman 12 pt, bold, capital letters) 1 times space 1 (Fill using 11 pt Times New Roman Font, space 1)

The results of the research are written in the form of flowing paragraphs that are written in a systematic, critical, and informative analysis regarding the answers to research questions. The use of tables, figures, etc. is only used as support to clarify the discussion and is limited to truly substantial supports, for example tables of statistical test results, images of model test results, etc. The discussion of the results is argumentative regarding the relevance of the results, theories, previous research and empirical facts found, as well as showing the novelty of the findings.
Each table is equipped with the source year of research data processing. Tables, figures and graphs are placed at the top or bottom with titles placed on top for tables and placed below for images and graphs with left alignment. Avoid explaining tables and figures by using the words “Table above, picture below, following table, etc.” but clearly mention tables using names such as Table 1, Figure 1, etc. Writing the words Table 1, Figure 1 must be in bold. Tables are numbered in the order in which they are presented (Table 1, etc.). The title of the table is written at the top of the table with a center justified position, TNR 11 pt font. Table content and source using TNR 10pt font 1. Space between table and table source before 4pt. Write down sources and

year data in full from the table presented. The distance between the table source and the next paragraph is 1 space (enter 1 time).

The distance between chapter 4 to chapter 5 is 2 spaces

5. CONCLUSIONS AND SUGGESTIONS (Times New Roman 12 pt, bold, capital letters) 1 times space 1

Conclusion writing is written in the form of flowing paragraphs. The conclusion describes the final conclusion that is written briefly and clearly, showing the clarity of the contribution of the findings, the creation of new theories and the possibility of developing research that can be done in the future. In addition, the conclusion contains research implications both theoretically and practically, and also contains research limitations that can be improved in the future. Conclusions should be answers to research questions, and not expressed in statistical sentences. (Times New Roman 11 pt, space 1)

REFERENCES (Times New Roman 12 pt, Capital Font, Bold) Enter 1 time (1 space)

All references referred to in the text of the article must be listed in the bibliography section. Bibliography must contain reference libraries that come from primary sources (scientific journals and amount to a minimum of 70% of the total)
bibliography) published in the last 5 (five) years. Each article contains at least 15
(fifteen) reference bibliographies and the last 10 years. Writing a reference system in article texts and writing bibliographies should use a reference management application program, for example: Mendeley, EndNote, Reference Manager or Zotero. Reference writing using the system model of the APA (American Psychological Association), 6th edition.).

Example of bibliography writing format:


Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.

Resmi, Siti. 2019. Perpajakan Teori & Kasus (Edisi Sebelas Buku Satu). Jakarta: Salemba Empat.

Ratmono, D., & Sholihin, M. (2017). Akuntansi Keuangan Daerah Berbasis Akrual. Yogyakarta: UPP STIM YKPN.

Electronic Book:

Afiah, N.N., Mulyani, S., & Alfian, A. (2020). Akuntansi Pemerintah Daerah Berbasis Akrual pada Entitas Akuntansi (Konsep dan Aplikasi). Diakses dari 

Articles in Journals or Magazines:

Pelin, B. (2018). Competitive innovation alliance performance: Alliance competence, alliance’s market orientation, and relational governance. Journal of Business Research, 79, 23-31.

Huang, X., & Brown, A. (1999). An Analysis and Classification of Problems in Small Business. International Small Business Journal18(1), 73.

Karina, N.,  & Budiarso, N. (2016).  Analisis Efektivitas dan Kontribusi Pajak Kendaraan Bermotor Terhadap Pendapatan Asli Daerah. Jurnal EMBA, 4 (1),715-722.

Articles in Online Journals (Internet):

Nasution, U.H., & Junaidi, L.D. (2022). Business Failure Risk Analysis in Companies listed on the IDX 2019-2020. Jurnal Riset Akuntansi dan Keuangan, 10 (2), 1-10. DOI:

Articles in Electronic Newspapers:

Maghiszha, D.F. (September, 2022). 9 Fakta Bursa Sepekan: IHSG Positif saat Mayoritas Data Perdagangan Turun. Diakses dari pada tanggal 24 September 2022.

Official document:

Pusat Pembinaan dan Pengembangan Bahasa. (1978). Pedoman penulisan laporan penelitian. Jakarta: Depdikbud.

Undang-undang Nomor 20 tentang Sistem Pendidikan Nasional. (2003). Jakarta: PT Armas Duta Jaya.

Translated Book:

Doe, John. (2006). Sistem Informasi dan Komunikasi. (M.Harianto, Penterjemah). Jakarta: Gramedia.

Thesis, Dissertation, Research Report:

Septiani, M. (2015). Pengalaman pusat kegiatan belajar masyarakat dalam memfasilitasi masyarakat Jakarta Utara belajar sepanjang hayat: Sebuah studi fenomenologi di Jakarta Utara. Tesis tidak diterbitkan. Jakarta: PPS UNJ.

Winidyaningrum, C. (2009). Pengaruh Sumber Daya Manusia Dan Pemanfaatan Teknologi Informasi Terhadap Keterandalan Dan Ketepatwaktuan Pelaporan Keuangan Pemerintah Daerah Dengan Variabel Intervening Pengendalian Intern Akuntansi (Studi Empiris di Pemda subosukawonosraten) (Doctoral dissertation, UNS (Sebelas Maret University)). Diakses dari