Submissions

Author Guidelines

General Information

The article writing guidelines for Akrual: Jurnal Akuntansi, Ekonomi, dan Bisnis are available for download through the journal's official website.

Download Article Writing Guidelines: [insert link]

All manuscripts submitted for publication must comply with the writing and formatting requirements established by the journal.

Scope

Akrual: Jurnal Akuntansi, Ekonomi, dan Bisnis accepts original research manuscripts that have not been previously published and are relevant to the following areas:

1. Financial Accounting
2. Management Accounting
3. Cost Accounting
4. Public Sector Accounting
5. Accounting Information Systems
6. Auditing
7. Taxation
8. Islamic Accounting
9. Other relevant fields within the accounting discipline

Publication Period

Akrual: Jurnal Akuntansi, Ekonomi, dan Bisnis is published three times a year, in April, August, and December.

Language

Manuscripts may be written in Bahasa Indonesia or English.

Manuscripts written in Bahasa Indonesia should follow the applicable standards of Indonesian academic writing.

Manuscript Format

Manuscripts must comply with the following requirements:

1. Manuscripts must be prepared using Microsoft Word.
2. Line spacing must be 1.5.
3. Text must be justified.
4. Font: Times New Roman, 12 pt.
5. Paper size: A4 (21 × 29.7 cm).
6. Page margins:
   • Top: 3 cm
   • Bottom: 3 cm
   • Right: 3 cm
   • Left: 4 cm
7. Manuscript length: 13–15 pages, including tables, figures, and references.
8. Manuscripts should follow this structure:
   • Title
   • Author(s)
   • Affiliation
   • Abstract
   • Keywords
   • Introduction
   • Theoretical Framework and Hypotheses (if applicable)
   • Research Methods
   • Results and Discussion
   • Conclusion
   • Suggestions
   • References

Manuscripts must be submitted online through the journal's Open Journal System (OJS):

Submission Portal: [insert link]

Manuscript Title

The title should be concise, clear, informative, and representative of the content of the article.

For manuscripts written in Bahasa Indonesia, the title should contain no more than 12 words. The first letter of each major word should be capitalized, except for prepositions, conjunctions, and other words according to Indonesian language conventions.

Abstract

The abstract must be provided in Bahasa Indonesia and English, using italic formatting and single spacing.

The abstract must:

1. Be written in one paragraph.
2. Contain 150–200 words.
3. Present the main issue or research background.
4. State the research objective.
5. Briefly describe the research method or approach.
6. Present the main findings or results.

Keywords

Keywords should consist of 3–5 words or phrases representing the main substance of the article.

Introduction

The introduction should present the research background, research problem, and research objectives.

Authors are encouraged to include a research gap through a concise review of relevant previous studies to establish the novelty and contribution of the research.

Theoretical Framework and Hypotheses

This section should present relevant theories, concepts, and recent empirical evidence related to the research.

If hypotheses are used, they should be developed based on relevant theoretical concepts and supported by findings from previous empirical studies.

Research Methods

The research methods section should explain the research process systematically, including:

1. Research design or type.
2. Research location and period, where relevant.
3. Research population.
4. Sampling technique.
5. Sample or respondent size.
6. Data collection techniques, such as observation, interviews, questionnaires, or documentation.
7. Operational definitions and measurement of variables or constructs.
8. Data analysis techniques.

Results and Discussion

This section should present the processed and analyzed research findings rather than raw data.

Tables and figures may be used when necessary to clarify the presentation of results. Findings should be logically interpreted and discussed in relation to relevant theories, references, and previous studies.

Conclusion

The conclusion section consists of two subsections: Conclusion and Suggestions.

1. Conclusion

The conclusion should be concise and directly address the research objectives or questions based on the main findings.

2. Suggestions

Suggestions should cover two aspects:

a. Practical Suggestions
Recommendations for parties most likely to benefit from or utilize the research findings.

b. Theoretical Suggestions
Research limitations and recommendations for future research.

Citation Style and References

Citations and references must follow the APA Style, 7th Edition (APA 7th Edition). Authors are encouraged to use reference management software such as Mendeley or Zotero.

The reference list must:

1. Be arranged alphabetically by the authors' surnames.
2. Include the author(s), year, title, publication source, volume, issue, page numbers, and DOI or URL where available.
3. Contain at least 15 references.
4. At least 80% of the references should consist of primary scholarly articles published within the last 10 years.

Reference Examples

Journal Article

Abdelfattah, T., & Aboud, A. (2020). Tax avoidance, corporate governance and corporate social responsibility: The case of the Egyptian capital market. Journal of International Accounting, Auditing and Taxation, 38, 100304. https://doi.org/10.1016/j.intaccaudtax.2020.100304

Book

Steel, R. G. D., & Torrie, J. H. (1980). Principles and procedures of statistics: A biometrical approach (2nd ed.). McGraw-Hill.

Conference Proceedings

Golding, K. A., Davidson, D. A., & Wilson, C. A. (2010). Micromorphological evidence for the use of urban waste as a soil fertiliser in and near to historic Scottish towns. In R. J. Gilkes & N. Prakongkep (Eds.), Soil solutions for a changing world: Proceedings of the 19th World Congress of Soil Science (pp. 12–15). International Union of Soil Sciences.

Internet Source

Badan Pusat Statistik. (2009). Produksi sayuran Indonesia. https://www.bps.go.id

Tables, Figures, and Equations

Tables

1. Tables must be numbered consecutively.
2. Table titles must be placed above the table and centered.
3. Table titles must use Times New Roman, 10 pt.
4. Table contents must use Times New Roman, 10 pt.
5. Tables should not use vertical lines between columns.
6. The source of the table should be placed below the table, left-aligned, using Times New Roman, 10 pt.

Figures

1. Figures must be numbered consecutively.
2. Figure titles must be placed below the figure and centered.
3. Figure titles must use Times New Roman, 10 pt.
4. Figures must have sufficient resolution and be clearly readable.
5. The source of the figure should be provided below the figure using Times New Roman, 10 pt.

Equations

Equations or mathematical formulas must be prepared using the Equation Editor or the Insert Equation feature in Microsoft Word.

Article Submission

Articles must be submitted online through the OJS of Akrual: Jurnal Akuntansi, Ekonomi, dan Bisnis.

Submission Portal: [insert link]

Submission guidelines are available on the journal's official website.

Authors are required to:

1. Upload the manuscript in Microsoft Word (.doc or .docx) format.
2. Ensure that the manuscript has not been previously published and is not under consideration by another journal.
3. Submit a statement confirming that the manuscript has not been previously published and is not under consideration elsewhere, according to the format provided by the journal.
4. Provide complete author and institutional affiliation information.
5. Ensure that all authors have approved the submitted manuscript.

Review Process

All submitted manuscripts will undergo an initial editorial screening and will subsequently be evaluated by peer reviewers in accordance with the journal's editorial policies.

Editorial decisions may include:

1. Accepted without revision
2. Minor Revision
3. Major Revision
4. Rejected

The final publication decision is made by the editor based on the evaluation and review process.

Important Note

Manuscripts must be saved and uploaded in Microsoft Word (.doc or .docx) format through the OJS system.

Authors are responsible for ensuring that their manuscripts comply with all requirements of the Article Writing Guidelines of Akrual: Jurnal Akuntansi, Ekonomi, dan Bisnis before submission.