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Submission Preparation Checklist

As part of the submission process, authors are required to check off their submission's compliance with all of the following items, and submissions may be returned to authors that do not adhere to these guidelines.
  • The submission has not been previously published, nor is it before another journal for consideration (or an explanation has been provided in Comments to the Editor).
  • The submission file is in OpenOffice, Microsoft Word, RTF, or WordPerfect document file format.
  • Where available, URLs for the references have been provided.
  • The text is single-spaced; uses a 10-point font; employs italics, rather than underlining (except with URL addresses); and all illustrations, figures, and tables are placed within the text at the appropriate points, rather than at the end.
  • The text adheres to the stylistic and bibliographic requirements outlined in the Author Guidelines, which is found in About the Journal.
  • If submitting to a peer-reviewed section of the journal, the instructions in Ensuring a Blind Review have been followed.

Author Guidelines

General Guide

Articles submitted to JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) are the original work of the author and are free from elements of plagiarism;

Articles sent are articles that have never been accepted and/or presented in a seminar and have never been published in a journal;

The articles sent are about research results, reviews of research results, new methodologies or approaches in accounting;

Articles submitted must follow general guidelines, article structure guidelines and writing format guidelines. Non-compliance with following these guidelines can result in your article not being accepted for further processing – the article review process – (considered as having never submitted an article to JAKU);

Each article that is submitted (uploaded) must contain a "full article (manuscript)" file made in MS Word format.

All manuscripts must be submitted to JAKU editors via online submission at the address: Articles are not sent via email address.


Article Structure Guidelines

Articles submitted to JAKU must meet the following writing structure: a) titles in English and Indonesian; b) names of authors; c) the author's institution; d) e-mail; e) abstract in English and Indonesian; f) introduction; g) literature review and hypothesis formulation; h) research methodology; i) results and discussion; j) conclusions and suggestions; k) list of references (theory/library/previous research results cited are not a separate section, but are included in the introduction as well as results and discussion sections.

Title, must be concise but informative, interesting and describe the contents of the article, it is recommended not to exceed 12 words. The title is made in English and Indonesian. The title also contains the author's name (written in full accompanied by the author's institution and email address).

Abstract, must be concise but informative. Written in one paragraph with a maximum of 200 words. Abstract contains objectives, hypotheses, research methodology, research results. Does not contain references to literature, references to tables or graphs. The abstract is accompanied by 3 to 5 keywords for indexing purposes. Abstract in Indonesian must be accompanied by an abstract in English.

Introduction, contains background, research urgency and analysis of gaps with existing research to show the novelty provided, research objectives, contribution (research benefits from theory and practice), research results and implications (practical suggestions based on research results) are only suggestions (optional) and research questions.

Literature Review and Hypothesis Formulation, contains reference literature and is related to research and hypothesis development. This section contains theory and literature that is referred to and associated with writing. It is strongly recommended that the referenced literature be published no more than 10 years earlier in the following order: reputable international journals, accredited national journals, national journals, international symposiums, national symposiums, textbooks, and reputable diaries.Research by hypothesis testing, hypothesis development is built by supporting theory, previous research, and logical argumentation. After the explanation is formulated, then write your hypothesis in the following format:H1: write down the formulated hypothesis. Qualitative research (without hypothesis testing), so this section presents a literature review (theory and previous research and arguments focused on research reviews) and a research focus written in the form of questions by following (but not required):RM: state the problem that is the focus of the research.

Research Methodology, is a summary of the material in the research, including research subjects, tools used, designs used, techniques including data collection techniques, data sources, data analysis methods, correlation tests and so on.

Results and Discussion: a) Not separated due to the limited number of pages available to authors; b) Research results can be presented with the support of tables, graphs or pictures as needed to clarify the presentation of the results verbally; c) Titles of tables and graphs or descriptions of figures are arranged in the form of concise phrases (not sentences); d) Captions for pictures/graphics are placed below the pictures/graphics, while table titles are placed above it. The title begins with a capital letter; e) The discussion material mainly examines whether the results obtained are in accordance with the hypothesis or not, and present the arguments; f) Citing references in the discussion should not be too long (avoid if necessary); g) Using up to date references, namely books for the last 10 years and journals for the last 5 years.

Conclusions and Suggestions. Conclusions should be answers to research questions, while limitations and research suggestions for further research.

Reference Writing. Writing a list of references and citations using APA style. To better understand the use of APA style please refer to Writing references consists of general provisions for writing references and provisions for writing references based on the type of reference.

General provisions for writing references:

  • List of references to research articles referred to from 10 to 15 scientific journal articles.
  • The latest scientific journals as references are at least the results of relevant publications in the last 5 years. While the relevant books as references are the last 10 years.
  • List of references arranged alphabetically based on the alphabetical order of the author's name.
  • The author's name displayed is the last name of the author and followed by the abbreviation of the first name and middle name if any. If the author is more than one person, then the way of writing is the same.
  • Writing the reference title begins with a capital letter (only at the beginning of the sentence).
  • Every writing of name, year, article title and so on ends with a dot (.) before continuing with the next word. Specifically for writing the volume (number) of a journal, it is marked with a colon (:) without spaces. Examples of writing can be seen in the explanation of each type of library that is worth referring to.

Provisions for writing references based on the type of reference:

  • If the library source is in the form of an article in a scientific journal, it is written in the following order: author's name. year. article title. journal name. volume (number): pages (journal name in italics). Example: With DOIs (Chowdhury, A., Mollah, S., & al Farooque, O. (2018). Insider-trading, discretionary accruals and information asymmetry. British Accounting Review, 50(4), 341–363. No DOIs Tseng, Y.C., Kuo, S.P., Lee, H.W., & Huang, C.F. (2004). Pelacakan lokasi di jaringan sensor nirkabel oleh agen seluler dan strategi fusi datanya. Jurnal Komputer, 47(4), 448–460. Diambil dari
  • If the library source is a text book, it is written in the following order: author's name. year, book title. volumes (if any). edition (if any). publisher city: publisher name (book title in italics). Example: Abdul. H, Muhammad. S.K. 2012. Teori, Konsep dan Aplikasi Akuntansi Sektor Publik. Jakarta: Salemba Empat.
  • If the library source is a translated book, it is written in the following order: the name of the original author. translation year. translated book title. volumes (if any). edition (if any). translation. publisher city: publisher name (book title in italics). Examples: Steel, R.G.D & Torrie, J.H. 1991. Prinsip dan prosedur statistika. Suatu pendekatan biometrik. Terjemahan B. Sumantri. Jakarta: PT Gramedia Pustaka Utama.
  • If the library source is in the form of an article in a book, the collection of articles is written in the following order: the name of the author of the article. article title. in: editor name if available followed by Ed (if single) or Eds (if more than one) in brackets. year. book title. volumes (if any). edition (if any). publisher city: publisher name (book title in italics). Example: Ancok, D. Validitas dan reliabilitas instrument penelitian. dalam: Singarimbun M dan Efendi (Eds). 1999. metode penelitian survey. Jakarta: LP3ES.
  • If the bibliographical source is in the form of an article in the proceeding, it is written in the following order: author's name. year. Seminar manuscript title. proceeding title. seminar venue. implementation time (article title in italics). Examples: McKenzie LJ,  Yoshida RL. 2009. Seagrass-watch. In: Proceedings of a Workshop for Monitoring Seagrass Habitats in Indonesia. The Nature Concervancy, Coral  Triangle  Center, Sanur, Bali, 9thMay2009.
  • If the library source is in the form of unpublished scientific work (eg theses, dissertations and research reports), it is written in the following order: author's name. year. research report title. research project name. city ​​of publisher: publishing agency/institution (thesis/dissertation/research report in italics). Example: Nurkemala. 2011. Pengaruh Partisipasi Anggaran Terhadap Kinerja Aparat Pemerintah Daerah, Budaya dan Komitmen Ogranisasi sebagai Variabel Moderating pada Pemerintah Daerah Kabupaten Serdang Bedagai.  Tesis. Sumatera Utara: Fakultas Ekonomi Universitas Sumatera Utara.
  • If the bibliographical source is an article in a general newspaper/magazine, it should be written in the following order: author's name. year. article title. the name of the newspaper/magazine. city, date of publication and page (article title in italics). Examples: Turner, Hulme. 1997. Governance, Adminsitration, and Development. MacMillan Press. London. 4 Januari. Hlm.27.

For further information, please download the journal template here.

Writing Format Guidelines: 1). Manuscripts are written in Indonesian or English. Articles are written no more (maximum) 8,000 words, or about 15 pages, including a list of references; 2). Manuscripts are written in a layout using 2 columns, with column width: 7.29 cm and spacing: 0.58 cm; 3). Articles are typed in single-spaced Times New Roman font size 10 point on one-sided A4 paper (8.27” x 11.69”); 4). The upper, lower, left side, right side are at least 2.29 cm; 5). All pages including tables, attachments and references must be numbered sequentially; 6). Title and abstract are published on the first page using English and Indonesian; 7). Tables or pictures are placed in the body of the article/manuscript, not separate from the body of the manuscript; 8). Writing the title (headings) of a section of the article is as follows: The main title is centered, in bold, and in capitals. Title level two in the middle, in bold and uppercase and lowercase. Title level three in the middle, bold and italic, as well as uppercase and lowercase. Title level four in the middle, printed in italics, and lowercase (except for the first letter).

Online Submission Guide: 1). All manuscripts must be submitted online at: Make Submission; 2). Steps for Online Submission: After having a username/password to log in to JAKU (Journal of Accounting & Finance Unja) (E-Journal), the author will be taken to the online author submission interface where the author must click "new submission" or click "click here" in the start new submission section.

Step 1 – Starting Submission: The author must check the journal checklist and it must match the content of the article. Authors can provide comments to editors in the comments section for editors.

Step 2 – Uploading Submission: To upload manuscripts to the journal, click browse/select files in the upload submission file and select the manuscript document file (.doc/.docx) to be submitted, then click the "upload" button until the file has been uploaded.

Step 3 – Entering Submission Metadata: In this step, detailed author metadata should be entered including the correspondent author tagged. After that, the manuscript title and abstract must be uploaded by copying the text and pasting it in the text box including the keywords.

Step 4 – Uploading Additional Files: Additional files must be uploaded including Cover Letter/Submission, and Signed Copyright Transfer Agreement Form. Therefore, click the Browse button, select a file, then click the Upload button. If there are no additional files to upload, simply click the “save and continue” button.

Step 5 – Confirming Submission: Authors must check the manuscript documents uploaded at this step. To submit a manuscript to JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal), click the Finish Submission button after the document is correct. The correspondence author or primary contact will receive an acknowledgment via email and will be able to view the progress of the submission through the editorial process by logging on to the journal's web site address.

After this submission, the Authors who submit the manuscript will get a confirmation email about the submission. Therefore, Authors are able to track their submission status at any time by logging in to the online submission interface. The submission tracking includes the status of the manuscript review and editorial process.

Editorial Process Flowchart

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