Author Guidelines

1. Title and Author Information

Article Title

The article title must be specific, effective, clear, and informative, with a maximum of 15 words. The title should reflect the main subject of the research and avoid unnecessary words, research locations, names of regulations, and abbreviations.

The title must follow these specifications:

• Font: Times New Roman.
• Font size: 14 pt.
• Style: Bold.
• Alignment: Left-aligned.
• Line spacing: Single.

Author Names

Authors' full names must be written without academic degrees or professional titles. Author names must use Times New Roman, 11 pt, bold, left-aligned, and single-spaced.

Institutional Affiliations

The name of the institution or organization must be written directly below the author names using Times New Roman, 11 pt, left-aligned, and single-spaced. Authors should provide their institutional affiliations clearly and consistently.

Email Address

The author's email address must be provided below the institutional affiliation using Times New Roman, 11 pt, left-aligned, and single-spaced. The email address must be valid and accessible for editorial correspondence.

2. Abstract and Keywords

Each manuscript must include an abstract in Indonesian and English.

Abstrak

The Indonesian abstract must contain 100–150 words and be presented in one paragraph. It should explicitly describe the research objectives, methodology, and principal findings. A brief background statement may be included where appropriate.

Formatting requirements: Times New Roman, 9 pt, justified alignment, and single line spacing.

Abstract

The English abstract must be a translation of the Indonesian abstract and contain 100–150 words. It must communicate the same research objectives, methodology, and principal findings as the Indonesian version.

Formatting requirements: Times New Roman, 9 pt, justified alignment, and single line spacing.

Keywords and Keywords in English

Authors must provide 3–5 keywords in Indonesian and 3–5 corresponding keywords in English. Keywords must be arranged alphabetically and separated by semicolons (;). They should represent the main concepts, variables, methods, or subject areas of the research.

Names of regulations and institutions should not be used as keywords.

3. Manuscript Structure and Content

Manuscripts must follow the structure specified in the official IJAcc template. The main sections are numbered consecutively using Arabic numerals.

1. PENDAHULUAN (INTRODUCTION)

The Introduction should explain the research background, theoretical foundations, research problem, research gap, state of the art, and research objectives.

The research gap should explain the discrepancy between expected conditions and actual circumstances, where relevant. The state of the art should demonstrate the contribution or novelty of the research in relation to previous studies.

Authors should establish the relevance of the research to accounting theory, practice, policy, or professional development and clearly state the research objectives at the end of the section.

2. METODE PENELITIAN (RESEARCH METHOD)

The Research Method section should describe the research specifications, research type, methodological approach, data collection techniques, and data analysis methods.

For accounting research, authors should provide sufficient information about the research design, population and sample, data sources, variable measurement, research instruments, and analytical procedures, as applicable.

This section should be written descriptively in one paragraph, following the official template. The description must be clear enough to enable readers to understand how the research was conducted.

3. HASIL PENELITIAN DAN PEMBAHASAN (RESULTS AND DISCUSSION)

This section should present and analyze the research findings to answer the research questions and address the problems identified in the Introduction.

The discussion should relate the findings to relevant theories, previous studies, and the practical implications of the research. Accounting research may discuss the implications of findings for financial reporting, auditing, taxation, internal control, corporate governance, accounting standards, or other relevant areas.

Subsections may be used when necessary to organize the discussion. Subsection headings should follow the format specified in the template:

Authors should avoid unnecessary bullet points, alphabetical lists, or numbered lists that interrupt the essay-style presentation. Where multiple items must be described, they should generally be incorporated into coherent sentences or paragraphs.

Tables and figures should be included in the Results and Discussion section and discussed explicitly in the manuscript text.

4. KESIMPULAN (CONCLUSION)

The Conclusion should provide a concise answer to the research problem and summarize the principal findings.

The conclusion must be written descriptively in one paragraph rather than as a numbered or bulleted list. It should remain consistent with the research objectives and findings presented in the manuscript.

Recommendations and implications may be included where relevant, provided they follow logically from the research results.

DAFTAR PUSTAKA (REFERENCES)

The References section must list the sources cited in the manuscript and follow the Chicago Manual of Style, 17th Edition, full-note system, as specified in the IJAcc template.

References must be complete, accurate, and consistent with the corresponding footnotes. Authors are encouraged to use reference management software such as Mendeley or Zotero.

4. Page Layout and Manuscript Specifications

All manuscripts must follow these formatting specifications:

• Paper size: A4 (210 × 297 mm).
• Margins: 2.5 cm on the left, right, top, and bottom.
• Layout: Single-column format.
• Main text font: Times New Roman, 11 pt.
• Main text alignment: Justified.
• Main text line spacing: 1.5.
• Title: Times New Roman, 14 pt, bold, left-aligned.
• Author names: Times New Roman, 11 pt, bold, left-aligned.
• Affiliations and email: Times New Roman, 11 pt, left-aligned.
• Abstract and keywords: Times New Roman, 9 pt for abstract text, justified, single-spaced.
• Subsection headings: Times New Roman, 11 pt, bold.
• Footnotes: Times New Roman, 9 pt, justified, single-spaced.
• References: Times New Roman, 11 pt, single-spaced.
• Manuscript length: 4,000–6,000 words.

The manuscript must be written in an essay format with clear transitions between sections. Authors should maintain consistent typography, spacing, heading styles, and paragraph formatting throughout the document.

5. Tables and Figures

Tables

Tables should be included in the Results and Discussion section and must be discussed in the body of the manuscript. Tables should use horizontal lines only, avoiding unnecessary vertical gridlines.

Each table should have a clear title, appropriate labels, and sufficient explanatory information to allow readers to understand the data presented.

Figures, Charts, and Diagrams

Figures, charts, and diagrams should be included in the Results and Discussion section where they are relevant to the analysis.

All visual materials must be legible, appropriately labeled, and discussed in the manuscript text. Authors must ensure that the data and visual representations are accurate and consistent with the reported findings.

Authors should apply Times New Roman consistently to table titles, captions, labels, and explanatory notes wherever applicable. Specific numbering and caption-placement requirements should follow the official IJAcc template.

6. Citation and Reference Style

IJAcc follows the Chicago Manual of Style, 17th Edition, full-note citation system, as specified in the manuscript template.

Authors must use footnotes to acknowledge sources and provide bibliographic information. The citation system must be applied consistently throughout the manuscript.

Footnotes

Footnotes must use Times New Roman, 9 pt, justified alignment, and single line spacing.

The full-note system requires appropriate bibliographic details in footnotes when sources are cited. Subsequent citations should follow the relevant Chicago 17th Edition conventions.

Authors must ensure that citations accurately identify the sources used and provide sufficient information for readers to locate those sources.

References

The References section must follow the Chicago Manual of Style, 17th Edition, full-note system, using Times New Roman, 11 pt, and single line spacing.

Authors should verify the accuracy of author names, publication titles, publication dates, journal information, volume and issue numbers, page ranges, and DOI information where available.

Authors are encouraged to use Mendeley or Zotero to manage references and maintain consistency between footnotes and the bibliography.

7. Originality and Publication Ethics

All submitted manuscripts must be original and must not have been published previously in any publication venue.

Authors are responsible for ensuring that the manuscript accurately represents the research conducted, acknowledges the work of other researchers, and provides appropriate citations for all borrowed ideas, data, and materials.

Authors must not engage in plagiarism, data fabrication, data falsification, duplicate publication, citation manipulation, or other forms of research misconduct.

All listed authors should have made meaningful contributions to the research, approved the submitted manuscript, and accepted responsibility for their contributions.

Any applicable ethical approvals, funding information, conflicts of interest, and other required declarations should be disclosed in accordance with the journal's official publication ethics policies.

Manuscripts accepted for publication will proceed through the journal's editorial and publication workflow via the Open Journal Systems (OJS) platform.

8. Manuscript Submission Checklist

Before submitting a manuscript to Indonesian Journal Accounting (IJAcc), authors should ensure that all the following requirements have been met:

• The manuscript is relevant to the scope of accounting and related disciplines.
• The title is clear, specific, and no longer than 15 words.
• Author names, institutional affiliations, and email addresses follow the prescribed format.
• Indonesian and English abstracts each contain 100–150 words.
• Each language version includes 3–5 keywords arranged alphabetically and separated by semicolons.
• The manuscript follows the required section structure and essay-style presentation.
• The document uses A4 paper, 2.5 cm margins, a single-column layout, and Times New Roman throughout.
• The main text uses 11 pt font, justified alignment, and 1.5 line spacing.
• The manuscript contains 4,000–6,000 words.
• Footnotes and references follow the Chicago Manual of Style, 17th Edition, full-note system.
• Tables and figures are placed in the Results and Discussion section and appropriately discussed.
• The manuscript is original, properly cited, and prepared in accordance with applicable publication ethics requirements.