Submissions

Online Submissions

To submit articles in Jurnal Studi Akuntansi dan Keuangan , you must:

  • » Register as the author
  • » Log in using your username and password
  • » In your user home, click New Submission  at the top right corner
  • » Submit your articles through the submission steps

If you have any technical difficulties during submission, please contact the editorial team via the Contact page.

Author Guidelines

Articles submitted to Akurasi: Journal of Accounting and Finance Studies must follow the following guidelines:

1. General Requirements

  • Manuscripts may be written in Indonesian or English.
  • The manuscript must not have been published or be under review in any other journal or media.
  • Articles must follow the academic writing structure required by the journal.

2. Article Structure

  1. Title: Written in capital letters, bold, and centered. The title should not exceed 14 words in Indonesian or 12 words in English.
  2. Author Name and Affiliation: Full name without academic title, include institutional affiliation and corresponding author’s email.
  3. Abstract and Keywords: Written in both Indonesian and English (150–250 words each), followed by 3–5 keywords.
  4. Introduction: Contains background, research objectives, and contribution of the study.
  5. Theoretical Framework and Hypothesis Development: Explains relevant theories and prior studies that form the foundation for hypotheses or research models.
  6. Research Method: Describes the research approach, data collection, variable operationalization, measurement, and data analysis methods.
  7. Results and Discussion: Presents research findings and their discussion.
  8. Conclusion, Implications, and Limitations: Provides conclusions, implications, and suggestions for future research.
  9. References: Lists only cited sources. At least 80% of references should come from the last 10 years, including journal articles, proceedings, theses, dissertations, or research reports.

3. Technical Writing Rules

  • English manuscripts must use standard grammar; Indonesian manuscripts must follow Kamus Besar Bahasa Indonesia (KBBI).
  • New paragraphs begin with a six-space indentation, without extra spacing between paragraphs.
  • Foreign terms should be written in italics.
  • Margins: 2 cm on all sides (top, bottom, left, and right).
  • Tables and figures must be numbered and include sources (if applicable).

4. Citation and References

In-text citations should follow the examples below:

  • Single author: (Dincer, 2011)
  • Two authors: (Simpson and Kohlers, 2002) or Simpson and Kohlers (2002)
  • Three or more authors: (Orlitzky et al., 2003)
  • Two or more different sources: (Baron, 2001; Tsukamoto, 2007)
  • Same author with multiple years: (Scott, 2003, 2004) or (Brownell, 1982a, 1982b)
  • Institutional source: (OECD, 2004)
  • Website source: (Mullen, 2011, www.directorship.com)

Example of References:

  • Journal Article: O’Riordan, L., & Fairbrass, J. (2008). Corporate Social Responsibility (CSR): Models and Theories in Stakeholder Dialogue. Journal of Business Ethics, 83(4), 745–758.
  • Book: Hofstede, G. (1991). Cultures and Organizations: Software of The Mind. UK: McGraw-Hill International Limited.
  • Working Paper: Margolis, J.D., Elfenbein, H.A., & Walsh, J.P. (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: Kalana, I., Ngumar, S., & Riharjo, I.B. (2012). Auditor Independence Based on Culture and Philosophy of Herbert Blumer. Proceedings of the XV National Symposium on Accounting, Lambung Mangkurat University, Banjarmasin, September 20–23, 1–25.
  • Website: Mullen, E. (2011). Women in Leadership Promote CSR. Accessed December 12, 2012, from http://www.directorship.com/women-in-leadership-promote-csr

5. Review Process

  • All manuscripts undergo a double-blind review process by reviewers according to their expertise.
  • The editor reserves the right to edit grammar and formatting without altering the substance of the article.

6. Manuscript Submission

  1. Manuscripts must be submitted online via https://akurasi.unram.ac.id.
  2. Authors must register and log in as an Author before submitting their manuscript.
  3. The article template can be downloaded from the Author Guidelines section of the journal website.

Submission Preparation Checklist

As part of the submission process, authors are required to ensure that their manuscripts comply with all of the following items. Submissions that do not adhere to these guidelines may be returned for revision.

  1. The submission has not been previously published and is not under consideration by another journal, or an explanation has been provided in the “Comments to the Editor” section.
  2. The manuscript file is submitted in OpenOffice, Microsoft Word, or RTF format.
  3. Where available, URLs for the references have been provided.
  4. The text is single-spaced; uses a 12-point font; employs italics rather than underlining (except for URL addresses); and all illustrations, figures, and tables are placed within the text at appropriate points.
  5. The text adheres to the stylistic and bibliographic requirements outlined in the journal’s Author Guidelines.

Copyright Notice and License Statement

Authors who publish with Akurasi agree to the following terms:

  1. Authors retain copyright and grant Akurasi the right of first publication.
  2. The work is simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0) .
  3. This license allows others to share, copy, redistribute, remix, transform, and build upon the material for any purpose, even commercially, as long as proper credit is given to the authors and Akurasi, and any derived works are distributed under the same license.
  4. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges and earlier citation of published work.

License Statement

Akurasi: Jurnal Studi Akuntansi dan Keuangan is published under the terms of the Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0).

This license allows anyone to copy and redistribute the material in any medium or format, and to remix, transform, and build upon the material for any purpose, even commercially, as long as appropriate credit is given to the original author(s) and Akurasi: Jurnal Studi Akuntansi dan Keuangan. Any derivative works must be distributed under the same license as the original.

CC BY-SA 4.0 License — This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Privacy Statement

The names and email addresses entered in this journal site will be used exclusively for the stated purposes of Akurasi: Jurnal Studi Akuntansi dan Keuangan and will not be made available for any other purpose or to any other party.

The editorial team will use this information solely for communication related to the publication process, including editorial correspondence, peer review, and article updates.

Akurasi ensures that all personal information entered in this journal website will be kept confidential and will not be shared with third parties without the explicit consent of the individual concerned, except as required by law.

Article Processing Charges (APC)

Akurasi: Jurnal Studi Akuntansi dan Keuangan charges the following author fees:

  • Article Submission: IDR 0 (Free of charge)
  • Article Publication: IDR 2,000,000

If a manuscript is accepted for publication, authors are required to pay an Article Publication Fee to cover publication costs. However, if authors do not have sufficient funds to pay these fees, they may request a waiver. The journal does not wish fees to prevent the publication of quality research.

Submission is free of charge. The APC payment is requested only after the article has been accepted for publication.