Author Guidelines
Journal Intelektual · Manuscript Preparation
Prepare Your Manuscript
Use the journal’s Word template to format your accounting research manuscript. Follow the section order below and check the submission requirements before uploading your file.
Download Word Template (.docx)The word count includes tables, references, figure captions, footnotes, and endnotes. Keep the template’s page layout and paragraph spacing.
First Page
Title
Use a clear, informative title of up to 25 words. Avoid abbreviations. Set the title in Sitka Banner 14 pt, bold.
Authors and Affiliations
Set author names in Sitka Banner 12 pt and omit academic degrees from the name line. Use superscript numbers to match authors to their affiliations and an asterisk to identify the corresponding author. Include the corresponding author’s email.
Structured Abstract and Keywords
Complete both the English abstract and the Indonesian abstract in the template. The journal specifies an abstract length of 150–250 words and 3–5 keywords. Use Sitka Banner 10 pt for the abstracts and 10.5 pt for the keywords.
Cover the study’s objectives, research problem, novelty, methods, findings, and conclusions or implications. Keep the abstract and keywords in their designated fields.
Article Structure
Follow the order below and keep the template’s heading styles. The main section headings use Sitka Banner 11 pt, bold.
-
Introduction
Give the background, identify the research problem, and state the study objectives. The template allows the objectives at the end of the introduction or in a separate section.
-
Literature Review
Synthesize prior theoretical and empirical work and identify the gap your study addresses.
-
Hypothesis Development
For studies that test hypotheses, explain the rationale using theory and prior research. State each hypothesis separately and label it H1, H2, and so on.
-
Research Method
Describe the data, instruments, procedures, and analysis in enough detail for readers to evaluate the work.
-
Results
Present findings in a logical order and relate them to the research objectives and hypotheses, where applicable. Refer to tables and figures by number.
-
Discussion
Interpret the findings in light of previous research and explain how they apply to business practice.
-
Conclusion
State the main conclusions and show how they answer the research objectives.
-
Managerial Implication
In 350–400 words, explain how managers can use the findings in their decisions or practices.
-
Limitation and Future Research
Identify the study’s limitations and explain how future studies could address them.
-
References
Use APA 6th edition with author–date citations and an alphabetical reference list. Check that every cited work appears in the list and vice versa. The journal’s guidance calls for at least 80% recent scholarly journal sources published within the past ten years.
Tables, Figures and Equations
- Number tables and figures in order of appearance and place them near the text that discusses them. Put table titles above the tables and figure captions below the figures. Credit the source where applicable.
- Use black-and-white visuals and single-spaced table and caption text, following the layout shown in the Word template.
- Use Word’s equation editor or MathType for equations.
Before You Submit
- Check that your research fits the journal’s Focus and Scope and review its Publication Ethics.
- Replace sample author details, text, tables, and figures with your own. Check the running headers and footers for leftover example text.
- Confirm that your manuscript is original and is free from concurrent submission to another journal. Review the submission checklist before uploading.
