Submissions

Author Guidelines

Carefully read the submission guidelines as follows:

GENERAL REQUIREMENTS

The minimum standard requirements of AKRUAL: Jurnal Akuntansi must be:

1. written in English and Times New Roman font
2. The length of the submitted paper is at least 10 pages and no more than 15 pages. Editors will evaluate if a paper is needing more than 15 pages.
3. Use of a tool such as Mendeley, or EndNote for reference management and formatting, and choose APA style
4. Make sure that your paper is prepared using the AKRUAL paper template

STRUCTURE OF THE MANUSCRIPT

The manuscript must be prepared and suggested present follow the structure:

Title. The title of the paper should describe research aims, method/model, and objective, without Acronym or abbreviation

Abstract. The Abstract has 150 to200 WORDS; No citation; State in the abstract a primary objective, research design, methodology, main outcomes, and results, and the conclusions.

Section structure. Authors are suggested to present their articles in the section structure: 

1. Introduction. In introduction clearly explain the nature of the problem, previous work, grand theory, research gap, hypotesis development (if any), novelty, purpose, and contribution of the paper. Ensure that your paper has been fully proofread before submitting it for publishing.
2. Method. Briefly explain the data and its sources, definition of variables, and method analysis used in the study. Equations should be centered and numbered as the following example. It is preferable to use ‘equation editor’ or ‘Math Type’ for the necessary equations
3. Results and Discussion. This section explains the results of the study. It should be presented clearly and concisely. Author(s) should explore the novelty or the contribution of the work to the economics and accounting literature. Clearly present the result of analysis and its discussion using primary, relevant and update references.
4. Conclusion. In this section, author present brief conclusions from the results of research with suggestions for advanced researchers or general readers. A conclusion may review the main points of the paper, do not replicate the abstract as the conclusion. Not only do author write down the major flaws and limitations of the study, which can reduce the validity of the writing, thus raising questions from the readers (whether, or in what way), the limits in his studies may have affected the results and conclusions. Limitations require critical judgment and interpretation of their impact. The author should provide the answer to the question: is this a problem with error, method, validity, and or otherwise? Clearly state advantages of result of the study, limitations and possible applications. This section proportion is about 10-15 % of the total length.
5. Acknowledgement. You may wish to thank those who have supported you and your work. Personal acknowledgements will be limited to appropriate professionals who contributed to the paper, including technical assistance and/or financial material support.

References. Citations and references must strictly follow APA style.  References should relate only to the content that is cited within the text of the manuscript.  Consulting the APA style manual (https://irsc.libguides.com/apa/journalarticlereferenceexample) is highly recommended for compiling manuscript submissions. (12 pt, Times New Roman)

1. References refers to APA Style (American Psychological Association 6^th Style)
2. Approximately 80% references include 10-15 years
3. Approximately 80% primer source (journal article, magazine article, Newspaper Article, Statute, Report, encyclopedia article), and 20% seconday source (book, web page)
4. Use a reference management software like MENDELEY or ENDNOTE

Table & Figure. Figures and Tables should be placed as close to their reference point in text as possible and they should be numbered consecutively as they appear in the text. All Figures and Tables must have titles and must be referenced from within the text. We remark that, all Tables and Figures should be included in one file, and integrated into the text at the appropriate points (not in an appendix), unless there are large and interrupt the flow of the text. In this case they should be appended and numbered consecutively in Arabic numerals with a descriptive caption. Appendix should be placed at the end of your paper, after the references. Avoid colour images as the journal is printed in black and white. Illustrations should be preferably included into the text as objects. They should be consecutively numbered in Arabic numerals with the heading always above the Table or Figure; they should be typed in bold font 12, single line spacing and the source beneath, also single line spacing. Please leave one line empty before and after every illustration and/or Table.