Panduan Penulisan



The script

The manuscript must be an original research paper sufficient to make new contributions to the Accounting literature. Authors are asked to submit their papers electronically online. The appropriate author must also provide a statement that the text is not considered for publication elsewhere. The editor will ignore submissions that do not follow this procedure.

Link Copyright Transfer Agreement

Structure of the script

  1. Title. Title. The title must be clear and informative, and no more than 15 words, typed using the Times new Roman. 12 UPPER CASE Font.
  2. Author's names and institutions. The author's name without an academic degree must be accompanied by the institution of origin of the author and email address. For joint papers, one of the authors must be notified as the corresponding author.
  3. Abstract, keywords. Abstracts must be 150-300 words. Please provide an abstract in the English version. The keywords must consist of 3 to 5 words or phrases.
  4. Introduction.This section explains the background of the study, business phenomena / gap, reviews of previous research related to the research topic, research problems, research objectives and research contributions, and research objectives. The manuscript must also demonstrate the significance and novelty of the study.
  5. Literature Review and Hyphotesis Development (if any). This section contains a description of the theories that underlie the writing of the paper, review previous studies, the development and formulation of hypotheses if needed.  
  6. ResearchMethods. This section explains the appropriate analytical tools along with the data and sources. Specifically describes population, sample, operationalization of variables (if any), data collection methods and data analysis techniques. In this section, the researcher must explain the specific steps in investigating the research problem and the logic of the procedure or technique implemented.
  7. Results and Discussion.This section explains the results of research data processing. The discussion must be presented clearly and concisely, the findings can be written descriptively and explain the results of testing the hypothesis if any. In addition, the discussion needs to link with the theory and study of previous literature.
  8. Conclusion, Limitation and Implication.This section is the concluding manuscript that outlines the conclusions of the problems that have been studied, research contributions, research limitations and suggestions for future research. The conclusions must be in the same order as those discussed in the body of the manuscript.
  9. References.The reference list must contain all sources cited in the text. Quotations must be in the majority derived from journal publications of the past five years, and arranged alphabetically. Reference style must follow APA 6th edition.

General Writing Format

  1. The manuscript is arranged in A4 paper format, one side, and 1.5 spaces. New paragraph without identification, the next paragraph must start 5 characters from the left margin, using the font Times-new-romans font size 12..
  2. Manuscripts are written in Indonesian or in proper English.
  3. The length of the manuscript must be between 15 and 25 pages.
  4. The top and bottom margins are 1 inch.
  5. The title is written using capital letters only in the first word or special name (example: location name), font size 12, middle position.
  6. Subtitles are written using capital letters only in the first word or special name, size 12 fonts, starting from the left margin.
  7. Sub of sub titles if any, are written in capital letters only at the beginning of each word except for conjunctions, all in italics. They must start from the left margin.
  8. Sub of sub of sub titles, if any, are written using capital letters only at the beginning of each word except for connecting words, all in italics. They should be started from the left margin.
  9. References should be those of the last ten years publication (>80%), except for key references (80%). Referring to any textbook should be minimized (<20%).

Specific Writing Format

  1. Equations and formula should be numbered as (1), (2)...etc appearing to their right.
  2.  Estimation results from a software package are not allowed to be directly presented in the paper. They should be presented in summary tables.

Tables and Figures

Tables and figures should be presented as follows:

  1. The names of tables and figures must follow the numbering system (Arabic numbering system). The table title is placed at the top and the picture is placed at the bottom..
  2. The tables and figures should provide the source of information. 
  3. Each table can only contain headers and content. The table contains only row rows without column rows. Records and sources must be entered under the appropriate table. 


Acknowledgment, if any, be written at the end after the reference list.

Subjects and Authors Index

Authors must provide a subject index, namely specific terms in the text. The authors must also provide an author index, the main author of the paper referred to in the manuscript. Please write the family name followed by the given name.


Citation in the text body should be written using the family name and years of publication. Example:

  1. Hill (2001) suggests that the objective of depreciation is ....
  2. Inflation targeting would be sufficient (McCain, 1982).
  3. The definition of contagion is ... (Wagner, 1976; Rhonda 2009).
  4. The Authors are recommended to use Mendeley Reference software.


The manuscript is expected to involve approximately 20-25 primary and up-to-date references to assert high quality contributions to the knowledge development. Citations and references must strictly follow the APA (American Psychological Association) style.  References should include only works that are cited within the text of the manuscript.  Consulting the APA style manual ( is strongly recommended for completing manuscript submissions.

References should appear as:

Book with one author:

Author, A. A. (2005). Title of work. Location/City, State: Publisher.

Book with two authors:

Author, A. A., & Author, B. B. (2005). Title of work. Location/City, State: Publisher.

Book with more than two authors:

Author, A. A., Author, B. B., & Author, C. C. (2005). Title of work. Location/City, State: Publisher.

Journal article:

Mayangsari, Sekar. (2005). Litigation Auditor. Jurmal Riset Akuntansi Indonesia7 (3), 60-68.

Edited book:

Murtanto. (200). Pengantar Akuntansi 1. Jakarta, Indonesia: Penerbit Salemba Empat


Aryati, Titik. (2016). Pengaruh Relevansi Nilai Informasi Other Comprehensive Income dan Net Income Terhadap Return Saham . 
Media Riset Akuntansi, Auditing dan Informasi, 6 (2), 53-66. from

Unpublished doctoral dissertation or master’s thesis: Sunarto, Heri. (2016). Pengaruh Keagresifan laba dan perataan laba berpengaruh positif terhadap biaya ekuitas, sedangkan transparansi laba tidak berpengaruh terhadap biaya ekuitas. Unpublished doctoral dissertation, Universitas Trisakti, Indonesia.

Published proceedings:

Altinbas, H., & Biskin, O.T. (2015). Selecting macroeconomic influences on stock markets by using feature selection algorithms. In E. Hromada (Ed.), IISES 3rd and 4th Economics and Finance Conference: Vol. 30. Procedia Economics and Finance (pp. 22-29). London: International Institute of Social and Economic Sciences.

A presented paper:

Mayangsari, Sekar. (2017, Desember). The Role of Cashflow Rights on Firm’s Value with Performance as Intervening Variable. Paper presented at the 8th Literature, Languages, Humanities and Interdisciplinary Studies (LLHIS-17) on Dec. 14-15, 2017 at Kuala Lumpur, Malaysia

Manuscript Template

Manuscript should be prepared according to the following MS Word TEMPLATE: