Author Guideline

Articles submitted to the scientific journal AKURASI: Journal Studi Akuntansi dan Keuangan must follow the following guidelines:

  1. Manuscripts are written in Indonesian or English. Manuscripts have never been published or are not in the process of being reviewed by other journals or media.
  2. Articles submitted must follow the following systematic article writing:
    1. The title is written using capital letters and typed in center and bold (bold). The title of the article uses Indonesian no more than 14 words, while English no more than 12 words.
    2. The author's name is written in full without a title accompanied by affiliation or institution of origin. For the main author, include an email address.
    3. Abstracts are written in Indonesian and English. Each abstract consists of 150-250 words followed by at least 3-5 keywords to facilitate article indexation. The abstract contains a summary, research objectives, methods, research results and conclusions.
    4. The introduction contains the research background, research objectives, and research contributions.
    5. Theory Framework and Hypothesis Development (if any) must be able to explain the relevant theoretical framework and prior research that is used as a basis for logical thinking to develop hypotheses or research propositions and research models.
    6. The research method describes the approach used in the selection and collection of data, the operationalization of variables and measurement and methods of data analysis.
    7. Results and Discussion explain and discuss the research findings.
    8. Conclusion, Implications and Limitations provides an explanation of the research findings, implications and suggestions for future research.
  3. The list of references (references) only lists referenced sources. All sources referred to in the article must be listed in the list of references. References used at least 80% come from the last 10 years which can be in the form of research articles published in journals, seminars, proceedings and research reports (including theses, theses and dissertations).
  4. Writing Techniques:
    1. Manuscripts are written in MS Word, spacing 1.15, font 12, Times New Roman font (except for tables, graphs, pictures and others, font size 10-11) with an article length of 6000-9000 words.
    2. Articles that use English must be written in standard form and if the article is in Indonesian according to the Big Indonesian Dictionary (KBBI).
    3. A new paragraph starts at the sixth key on the left edge, there is no additional space between paragraphs.
    4. All foreign terms are italicized for Indonesian writing. In English-language articles for writing outside English italics (italics)
    5. The left side and top side are 2 cm each, while the right and bottom are 2 cm each.
    6. Tables and figures must be numbered and the source of the quotation (if needed).
    7. Citation of reference sources (references) in the text (body text):
      • Reference source from one author (Dincer, 2011).
      • References from two authors (Simpson and Kohlers, 2002)…. or Simpson and Kohlers (2002).
      • References from three authors (Orlitzky, 2003).
      • Citing two or more different authors (Baron, 2001; Tsukamoto, 2007).
      • Citation of the same author for several articles (Scott, 2003, 2004). If writing in the same year (Brownell, 1982a, 1982b).
      • Citation of references from institutional sources uses the acronym of the institution (OECD, 2004).
      • Quoting references from the website. Example: Mullen (2011). undated website). Example: Mullen (2011,
    8. The list of references (references) only contains references used in writing articles and is written alphabetically with the following details:
      • Articles in journals, magazines: author's name, year of publication, title, name of journal/magazine, volume/issue, pages.
        Example: O’Riordan, L. dan J. Fairbrass. 2008. Corporate Social Responsibility  (CSR): Models and Theories in Stakeholder Dialogue, Journal of Business  Ethics 83(4): 745-758
      • Book: author's name, year of publication, title (italicized), edition, place of publication, name of publisher.
        Hofstede, G. 1991. Cultures and Organizations: Software of The Mind.  UK. McGrawHill International Limited.
      • Working Paper: Author's name, year of publication, title (italicized), type of article (working paper), publisher's name.
        Example: Margolis, J.D., H.A. Elfenbein dan J.P. Walsh. 2007. Does it pay to be  good? A meta-analysis and redirection research on the relationship between  corporate social and financial performance. Working paper, Harvard  University.
      • Proceedings: Author's name, year of publication, title, Proceedings name of the seminar/conference (typed in italics), Place and date of the seminar, pages
        Example: Kalana, I., S. Ngumar, and I.B. Riharjo. 2012. Auditor Independence Based on Culture and Philosophy of Herbert Blumer. Proceedings of the XV Banjarmasin National Symposium on Accounting. Lambung Mangkurat University. September 20-23: 1-25.
      • Website: Author's name, year, article title, access date, website address. Example: Mullen, E. 2011. Women in leadership promote CSR. Accessed December 12, 2012. promote-csr
  5. Every article received by the editor will be reviewed in a blind review by reviewers according to their areas of expertise.
  6. If necessary, the editor will change and or correct the grammar, spelling and grammar as needed without changing the substance of the writing.
  7. Manuscripts can be submitted via Online Submission with the Website address: by first doing registration and login as a writer (author). Article templates can be downloaded in the guidelines for authors (guidelines for authors) on the journal page.
  8. Submission of the manuscript is accompanied by the author's full name and correspondence address, as well as a statement that the article is not in the process of being reviewed and has never been published in another journal.