Author Guidelines

General Rules

  1. Manuscript is suitable to Indonesian Accounting Research Journal's Focus and Scope.
  2. The manuscript is an original work (no plagiarism) and has never been published before or is currently under consideration for publication in another journal.
  3. Manuscript should consist of 3000-6000 words (including tables, figures, and references), although manuscripts exceeding 6000 words could be considered
  4. Manuscript should be written in Bahasa Indonesia or English using grammatical rules.
  5. Manuscript should be formatted as Indonesian Accounting Research Journal template and saved as word file.
  6. Manuscript should be submitted through online submission.

Structure of the Manuscripts

Title. The title must contain the main issue of the paper. The title should be clear and informative, and not more than 20 words.

Abstract and keywords. Written in English. The abstract of your paper is a critical part of your manuscript. The length of the abstract should be between 150-250 words, including keywords.

Introduction. This section explains the background to the study, a review on the previous researches in the area, and aims of the manuscripts. It should also show the significance and novelty of the research.

Literature Review
Contains a systematic description about result of research that has been carried out by previous researchers. This section also contains a theoretical studies consists of a summary of theories are taken from literature that support research, and contains explanation of the concepts and basic principles are needed for problem solving, literature Review and Hypothesis Development, contains previous literatures related to the research and explains the hypothesis development.

Method 
Describes the design of activities, scope or object, main materials and tools, site, techniques of collecting data, operational definitions of research variables, and techniques of analyzing data.

Results and Discussion. This section explains the results of the study clearly and concisely. Author(s) should discuss by exploring the state of the art and novelties of the work to the economics literature.

Conclusion. Contain a brief summary of the research results and discussion. It is suggested load of recent study. Limitations and suggestions including can be presented in this section.

References. This section lists only the papers, reference books, or other types of publications referred in the body of the manuscript. Manuscript are expectedly involved primary and updated references.