AUTHOR GUIDELINES

  1. JAI accepts journal articles in the following fields of study:
    • Financial Accounting
    • Management Accounting
    • Public Sector Accounting
    • Islamic Accounting
    • Behavioral Accounting
    • Capital Market and Investment
    • Auditing
    • Taxation
    • Accounting Education
    • Accounting and Management Information Systems
    • Accounting Research with a Non-Positive Paradigm Approach
  2. Articles published by JAI are articles that have never been published or are in the process of being reviewed in other journals or have been presented more than once at a conference.
  3. Articles are written using standard English.
  4. The structure of the manuscript consists of: Title; Author’s Name; Abstract; Keywords; Introduction; Research Methods; Results and Discussion; Conclusion; and References.
    • Title: Written in English, maximum 15 words, using capital letters, bold, and center alignment.
    • Author’s Name: Written in full without title, including author affiliation and full corresponding address. If there is more than one author, one author must act as the corresponding author.
    • Abstract & Keywords: Written in English, maximum 250 words, in one paragraph each item, italic, containing Introduction/Main Objective, Background, Novelty, Research Method, Findings/Results, and Conclusion. Keywords consist of 3–5 words.
    • Introduction: Includes research problem, objective, method overview, and relevant theoretical review. Maximum 20% of the total article length.
    • Research Method: Contains design, population, sample, research subjects, data collection techniques, and data analysis method.
    • Results & Discussion: Presents data analysis with tables/graphs including titles, numbers, and sources.
    • Conclusion: Contains summary, implications, and suggestions for future studies.
    • References: Written using APA Style.
      • Sitorus, J. H. E. (2015). Membawa Pancasila dalam Suatu Definisi Akuntansi. Jurnal Akuntansi Multiparadigma, 6(2), 254–271.
      • Watts, R. L., & Zimmerman, J. L. (1990). Positive Accounting Theory: A Ten Year Perspective. Accounting Review, 131–156.
    • Book reference example:
      • Perekayasaan Pelaporan Keuangan. Yogyakarta: BPFE.
      • Scott, W. R., & O'Brien, P. C. (2003). Financial Accounting Theory. Toronto: Prentice-Hall.
    • Seminar/workshop reference:
      • Anggraini, F. R. R. (2006). Pengungkapan Informasi Sosial… Simposium Nasional Akuntansi, 9, 23–26.
      • Sukoharsono, E. G., & Lutfillah, N. Q. (2008). Accounting in the Golden Age… Simposium Nasional Akuntansi, 11, 1–21.
    • Institutional Author:
      • Ikatan Akuntan Indonesia. (2009). Pernyataan Standar Akuntansi Keuangan. Jakarta: Salemba Empat.
    • Dissertation / Thesis / Working Paper:
      • Chambers, D. (2005). Earnings Persistence and the Accrual Anomaly. University of Kentucky. Working Paper.
      • Utama, S. (1996). The Association between Institutional Ownership… Ph.D. Dissertation, Texas A&M University.
    • Website reference:
      • Australian Bureau of Statistics. (2000). 1996 Queensland Census… Retrieved August 19, 2001, from http://www.abs.gov.au
      • Bond, T. (2004). ED1401: Childhood and Adolescence… Retrieved February 25, 2005, from http://learnjcu2004.jcu.edu.au
  5. Submitted manuscripts undergo blind review by two reviewers according to their expertise.
  6. Spelling errors may be corrected by the editorial team without changing the substance.
  7. Submission must be done via http://jurnalfebi.uinsa.ac.id/index.php/JAI.
  8. Manuscripts must be in MS Word, single-spaced, Times New Roman 12 pt, 15–20 pages.
  9. Reference tools (Mendeley, EndNote, etc.) must be used.
  10. Template download link: Click here.