Author Guidelines

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General requirements:

  1. The manuscript must be a study in the field of accounting which is included in the focus and scope of the Journal of Business Accounting (see details);
  2. The manuscript must be an original work, that is, a manuscript that has never been published or accepted for publication in other journals/books either in whole or in large and may not be submitted to other journals for concurrent publication or is being considered for publication or even under review;
  3. The manuscript is written in Indonesian / English and in a blind review format i.e. the manuscript must not attach the author's name, institutional affiliation, and email address of the author who can identify the identity of the manuscript because this will be contrary to our double-blind review policy. Soft files submitted must be in Microsoft Word format.;
  4. The manuscript must be following the author guidelines of the Journal of Business Accounting and be formatted according to the template of the Journal of Business Accounting to be submitted. Manuscripts that do not meet these requirements may be returned for revision before entering the review process or may be rejected by the editor;
  5. Manuscripts can only be sent through the open journal system (OJS) of the Business Accounting Journal (not via email);
  6. Editors of the Journal of Business Accounting have the right to edit the grammar and spelling of the text contained without reducing or changing the purpose of the writing.

Article Writing Systematic

  1. Write the Headline Briefly and Clearly (no more than 15 words recommended). The title of the article should be concise, and interesting, and describe the content of the article.
  2. Name of author and institution Name of author (without academic degree). The name of the institution is written under the title of the article with a font size of 11.
  3. Abstract and keywords. Abstract written in Indonesian/ English with a word count between 200-350 words with a font size of 10, contains concise and clear about the background, objectives, research methods, research results, and originality/novelty of research. Keywords consist of 3-6 words, written in one space after the abstract.
  4. Introduction. This section contains background, the phenomenon of the object under study, consideration of factors that are likely to affect the object under study, objectives, and research contributions both theoretical and practical. originality/novelty of research.
  5. Literature Review and Hypothesis Formulation. This section contains theoretical foundations and literature references relating to previous research related to the topic and also highlights research gaps. It is strongly recommended that the referenced literature be published for no more than ten years. It is also recommended to prioritize the following literature: reputable international journals, accredited national journals, national journals, international symposia, national symposiums, and textbooks.
  6. For research with hypothesis testing, hypothesis development builds on supporting theories, previous research, and logical reasoning. Once the explanation is formulated, then write down your hypothesis in the following format: H1: write down the formulated hypothesis.
  7. For qualitative research (without hypothesis testing), what is presented in this section is a literature review (theory and previous research and arguments focused on research review). If needed, the focus of the research can be written in this section in the form of questions with the following format:    RQ: write down a problem that represents the focus of the study.
  8. Research Methods. This section consists of research design, subject/object/population/sample, operational definition and measurement of variables, data collection techniques and instruments, and data analysis techniques.
  9. Results and Discussion. This section contains the characteristics of the subject/object/sample/respondent data, data analysis results, instruments, hypothesis testing results (if any), answers to research questions, findings, and interpretation. This section, if possible, can be graphed for each research variable. Next, descriptive statistical values (e.g. Mean, SD, Maximum, Minimum) are presented along with their interpretations. At the end shows the results of the hypothesis research and its complete discussion. In the discussion section, the manuscript must compare the results of the research with the results of previous research. Research implications and future directions are allowed to be presented.
  10. Conclusion. This section presents research conclusions, implications, limitations, and suggestions for future research. The implication is practical advice from the results of the study. Research limitations include all aspects that can be considered by researchers to improve further research, while research suggestions are future directions for future research based on the limitations highlighted.
  11. Attachment. Contains questionnaire attachments and research instruments/output of data processing results
  12. Bibliography. Contains the sources referenced in this study. Please follow the style of the 6th APA. It is recommended for writers to write using citation software such as Mendeley, EndNote, Zotero, etc.


Please use the following template :

Template Of The Journal of Business Accounting