Author Guidelines

Author Guidelines

Manuscript

The submitted manuscript is original research that contributes and never been published before. Manuscripts must contain up-to-date accounting topics. Manuscripts are written in English in accordance with academic article writing. The editor will abort the manuscript if it does not comply with the provisions.

Scope

Aspects of accounting literature in private and public organizations, digital business, knowledge management, intellectual capital, accounting and management information system, philosophical and methodological approaches to accounting research, new and emerging agendas for accounting research and reflective accounts of professional practice.

Manuscript Structure

Title

The title should be interesting and informative and no more than 15 words.

Author's names and institutions.

The author's name is written in full without a title and followed by the name of the institution. The email listed is the email of the corresponding author.

Abstract and keywords.

Abstract is written between 150-200 words. Abstract writing according to the available templates of JAMEELA. Keywords are written 3-5 words.

Introduction. 

The introduction contains reasons for research, issues or research phenomena, prior research and state of the art or novelty of the research.

Literature Review

This section contains grand theory, prior research, conceptual framework and hypothesis development if research requires hypothesis

Methods

The method describes research data sources and analytical tools used to process research data.

Results and Discussion

This section describes the results of the study and discussion. The results are not only in the form of statistical data but explanations related to the statistical data. The discussion explains the analysis of research results side by side with previous theories and research.

Conclusion. 

This section contains the conclusions of the research, limitations, and suggestions for further research. Nothing new is explained in the conclusion other than what has been discussed in the manuscript.

References

All references cited in the manuscript should be presented in the References in alphabetical order (A-Z) of the last name, the first name abbreviated (for a second and third author starting from the first name abbreviated, and the last name). Citation must use the APA style.

General Writing Format

  1. The manuscript is prepared in a A4 paper, single-sided, and single line spacing format. A new paragraph should start 5 characters from the left margin, using 12-size, Cambria font type.
  2. The manuscript is written in English.
  3. The manuscript should be between 15 to 25 pages long.
  4. The title is written using capital letters only at first word or special name (example: location name), 16 font size, center position.
  5. Sub titles are written using capital letters, 12 font size, started from the left margin.
  6. Sub of sub titles, if any, are written using capital letters only at first word or special name. They should be started from the left margin.
  7. References should be those of the last five years publication (>80%), except for key references (80%). Referring to any textbook should be minimized (<20%).

Specific Writing Format

  1. Equations and formula should be numbered as (1), (2) etc appearing to their right.
  2. Estimation results from a software package are not allowed to be directly presented in the paper. They should be presented in summary tables.

 Tables and Figures

Tables and figures should be presented as follows:

  1. The name of tables and figures should follow a numbering system (The title of the tables and figures are placed at the top and the bottom respectively.
  2. The tables and figures should provide the source of information. 
  3. Any table should contain only heading and contents. The table contains row lines only without column lines. Note(s) and source(s) should be included underneath the table where appropriate. 

Example for Table and Figure

Table 1. Indonesian Banking IC Performance Category

Source: Ulum (2009)

Source: Marzo (2014)

Figure 1. Intellectual Capital Issue

Acknowledgment

Acknowledgment, if any, should be written as the foot-note of the manuscript's title.

Subjects and Authors Index

The authors should provide an index of subject, namely the specific terms in the manuscript. The authors should also provide the index of authors, namely the key authors of papers referred in the manuscript. Please write the family name followed by the given name.

Citation

Citation in the text body should be written using the family name and years of publication. Example:

  1. Hall (2020) state that internal auditor will…
  2. Intellectual capital (Ulum, 2009).
  3. The definition of internal auditor is ... (Rossy, 2005; Mark 2009).
  4. The Authors are recommended to use Endnote software.

References

The manuscript is expected to involve approximately 20-25 primary and up-to-date references to assert high quality contributions to the knowledge development. Citations and references must strictly follow the APA (American Psychological Association) style.  References should include only works that are cited within the text of the manuscript.  Consulting the APA style manual (http://www.apastyle.org/pubmanual.html) is strongly recommended for completing manuscript submissions.

References should appear as:

Journal article:

Sulistiani, Dwi. (2023). The Role of Independence And Effectiveness of Internal Audit to Good University Governance. Jurmal Reviu Akuntansi dan Keuangan, 13 (1), 53-69. https://doi.org/10.22219/jrak.v13i1.25539

Book:

Ghozali, Imam. (2010). IBM SPSS 25. Jakarta: Salemba.

Manuscript Template

Manuscript should be prepared according to the following MS Word template:

 

How to send the manuscript

  1. The manuscript in Microsoft Word should be sent to the editor by clicking Online Submission tab on our Website.
  2. A brief bio that contains full name, academic title, institution, telephone, mobile number, and others should be written in the fields of data when registering online in the website submission.

Final Decision

Considering the results of the peer review process, the decision for acceptance of each manuscript for publication will be notified to the author via the website system in the following alternative conclusion:

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