Guidelines for Writing Articles for Akrual: Jurnal Tugas Akhir Mahasiswa (JTAM)

The technical guidelines for article preparation can be downloaded from the journal's official website.

Download Article Writing Guidelines: [insert link]

Scope

Akrual: Jurnal Tugas Akhir Mahasiswa (JTAM) accepts original research manuscripts that have not been previously published in the following fields:

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

Publication Schedule

The journal is published three times a year, in April, August, and December.

Language

Manuscripts may be written in Indonesian or English. Indonesian-language manuscripts should follow the applicable standards of Indonesian language usage.

Manuscript Format

Manuscripts should comply with the following requirements:

• Manuscripts must be prepared using Microsoft Word.
• Line spacing should be 1.5 spacing.
• Text should be justified.
• Font: Times New Roman, 12 pt.
• Paper size: A4 (21 × 29.7 cm).
• Margins: 3 cm top, 3 cm bottom, 3 cm right, and 4 cm left.
• Manuscripts should be 13–15 pages, including tables, figures, and references.

• The manuscript should follow this structure:

  Title; Author Names; Affiliations; Abstract; Keywords; Introduction; Theoretical Framework and Hypotheses (if applicable); Research Methods; Results and Discussion; Conclusion; Recommendations; and 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, specific, and representative of the article's content, with a maximum of 12 words.

The first letter of each major word should be capitalized, except for prepositions, conjunctions, and other words that follow applicable title capitalization conventions.

Abstract

The abstract must be provided in both Indonesian and English. The English abstract should be presented in italic format.

The abstract should:

• be written in one paragraph;
• use single spacing;
• contain 150–200 words;
• briefly describe the main issue or background, research objective, methodology or approach, and research findings; and
• be concise, informative, and understandable as a standalone text.

Keywords

The keywords should contain 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 should include a research gap or a brief review of previous studies to establish the position of the study and demonstrate its contribution or novelty.

Theoretical Framework and Hypotheses

This section should present relevant and recent theories and empirical evidence related to the research topic. If hypotheses are proposed, their development should be based on a clear theoretical foundation and supported by relevant empirical studies.

Research Methods

The research methods section should describe the research procedures in sufficient detail to allow readers to understand the research process and, where appropriate, enable replication.

This section should include, where applicable:

• research design or type;
• research location;
• population;
• sampling technique;
• sample or respondent size;
• data collection techniques, such as observation, interviews, or questionnaires;
• operational definitions and measurements of variables or constructs; and
• data analysis techniques.

Results and Discussion

Research findings should be presented based on processed and analyzed data rather than raw data. Tables, figures, or other forms of visualization may be used when necessary to clarify the presentation of findings.

The discussion should interpret the findings logically and systematically and relate them to relevant theories and previous studies. Authors should explain the implications and contribution of the findings to the development of knowledge in the field of accounting.

Conclusion

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

1. Conclusion

The conclusion should be concise and directly address the research objectives and research questions. It should emphasize the main findings rather than merely repeat the results.

2. Recommendations

Recommendations should address two aspects:

• Practical Recommendations, directed toward parties that may potentially benefit from or utilize the research findings.
• Theoretical Recommendations, including research limitations and recommendations for future research.

Citation and Reference Style

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

References should be arranged alphabetically by the authors' surnames and should include, where applicable:

• author names;
• publication year;
• title of the article or work;
• journal, book, or proceedings title;
• volume and issue number;
• page numbers; and
• DOI or URL, where available.

A minimum of 15 references is required for the entire manuscript. 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

The following requirements apply to tables, figures, and equations:

• Table and figure titles should use Times New Roman, 10 pt.
• Tables should be numbered consecutively.
• Table titles should be placed above the table and centered.
• Figures should be numbered consecutively.
• Figure titles should be placed below the figure and centered.
• Table contents should use Times New Roman, 10 pt.
• Sources of tables and figures should be placed left-aligned using Times New Roman, 10 pt.
• Figures must have sufficient resolution and be clearly readable.
• Tables should not use vertical lines between columns.
• Equations should be prepared using the Equation Editor or the equation feature in Microsoft Word.

Manuscript Submission

Manuscripts must be submitted online through the JTAM OJS:

Submission Portal: [insert link]

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

Each submission must comply with the following requirements:

1. Include a statement confirming that the manuscript has not been previously published and is not currently under review or consideration for publication in another journal.
2. The statement must be signed in accordance with applicable requirements.
3. Provide complete author and institutional affiliations.
4. The manuscript must be saved and uploaded in Microsoft Word format (.doc or .docx).

Review Process

Each submitted manuscript will undergo an editorial assessment and peer review in accordance with the journal's editorial policies.

Based on the review process, the editorial decision may be:

1. Accepted without revision
2. Accepted with minor revisions
3. Accepted with major revisions
4. Rejected

Note

Manuscripts must be saved and submitted in Microsoft Word format (.doc or .docx).