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Author Guidelines

Format

Articles should consist of the following sections: Introduction, Literature Review and Hypothesis Development (only literature review for qualitative research), Research Method, Result and Analysis, Conclusion, and Reference. Acknowledgement (if any) should be placed after the Conclusion and before the Reference.

  1. Written on A4 paper size with 12pt font size and double line spacing, except for direct quotations which should be typed using single line spacing and indented style.
  2. Page margin should be at least 2.5 cm for all sides (top, bottom, left, and right).
  3. Articles should be approximately 25-30 pages or 6000-7500 words, excluding references.
  4. All pages must be numbered, including references and appendix.
  5. Authors are encouraged to use reference management software such as Mendeley, EndNote, or Zotero for citation and referencing. JAKI adopts the American Psychological Association (APA) 7th edition style with additional guidance. Please refer to the citation and bibliographical guidelines below.
  6. Manuscripts must follow JAKI's template, which can be downloaded here.

Structure of Article

  1. Title: Written in English and should consist of no more than 15 words.
  2. Abstract: Preferably 100-200 words, written in both English and Indonesian. It should summarize the purpose of the article, methods, results, and conclusions. Follow the abstract with 3-5 keywords to assist in indexing the article.
  3. Introduction: Explains the research background, purpose, and contribution of the research.
  4. Literature Review and Hypothesis Development: Contains previous literature related to the research and explains hypothesis development. Hypothesis development is not needed for qualitative research articles.
  5. Research Method: Describes the research plan or design based on the nature of the study.
    • For Quantitative Research: Outline the research design, research object and target (e.g., population and sample), data collection techniques (e.g., surveys, experiments), research model, and analytical methods used (e.g., statistical analysis).
    • For Qualitative Research: Describe the research design (e.g., case study, ethnography, grounded theory), research setting or context, participants or data sources, data collection methods (e.g., interviews, focus groups, observations), and analytical techniques (e.g., thematic analysis, content analysis, narrative analysis). Also, outline efforts to achieve validity and reliability.
  6. Explain ethical approval, particularly for studies involving human or animal subjects, confirming approval by the relevant ethics committee and adherence to ethical standards.
  7. Results and Analysis: Presents data analysis results, hypothesis testing (for quantitative research), answers to research questions, findings, and their interpretations.
  8. Conclusion: Describes the research conclusions, limitations, and suggestions for future research.
  9. Acknowledgement: (if any) Contains the authors' gratitude to individuals or organizations that contributed to the research but did not qualify for authorship. This includes colleagues, advisors, mentors, and other relevant parties. It also covers funding sources, institutional support, permissions for data use, archival access, and other relevant resources.
  10. References: Lists all sources used in writing the article.

Table and Figure (Graph)

  1. Tables and figures presenting data results should be efficiently displayed within the article. Tables and figures in the appendix should demonstrate data processing.
  2. They must be sequentially numbered and titled appropriately to reflect their content.
  3. References to tables and figures must be included in the article.
  4. Authors should indicate in the text where tables and figures are attached.
  5. Tables and figures should be self-explanatory and interpretable without reference to the article. The source of each table and figure should be provided.
  6. Figures must be prepared in a printable format.
  7. Figure must be prepared in a printable version.

Citation

Citations in the text should be enclosed in parentheses and include the author's surname and year, without a comma. Page numbers should be included if necessary.

  1. Single author: (Syafruddin 2001)
  2. Two authors: (Habbe and Hartono 2000)
  3. More than two authors: (Budiono et al. 1999)
  4. Multiple sources with different authors: (Mardiyah 2001; Kusumawati 1999)
  5. Multiple sources with the same author: (Djakman 1998, 2000)

    6. If the citation includes a page number: (Brownell 1981, 845).

    For authors with multiple works in the same year, use letters after the year: (Joni 1999a, 1999b) or (Joni 1999a; Daud 2000b).

    When the author's name is mentioned in the text, only the year is needed in parentheses: e.g., "Alamsyah (1998) stated..."

    Citations from institutional sources should use the institution's acronym: e.g., (IAI 1994).

Reference

The article should contain a reference list sorted alphabetically by the author's surname or the institution's name. Only sources cited in the text should be included.

Book

One Author

Bringham, E. F. 1992. Fundamental of Financial Management 6th. Fort Wort: The Dryden Press.

Two to Four Authors

Cooper, D. R. and P. S. Schindler. 2001. Business Research Method. New York: McGraw Hill.

Guan, L., D. R. Hansen, and M. M. Mowen. 2009. Cost Management. Mason: South Western.

More than Four Authors

Booth, W. C. et al. 1995. The Craft of Research. Chicago: University of Chicago Press.

Institutional Author

Ikatan Akuntan Indonesia. 2004. Standar Profesional Akuntan Publik. Jakarta: Divisi Penerbitan IAI.

Journal

Gumanti, T. A. 2001. Earnings Management dalam Penawaran Saham Perdana di Bursa Efek Jakarta. Jurnal Riset Akuntansi Indonesia, 4 (2), 165-183.

Geiger, M. A. and S. M. Ogilby. 2000. The First Course in Accounting: Students Perceptions and their Effect on the Decision to Major in Accounting. Journal of Accounting Education, 18, 63-78.

Website

Australian Bureau of Statistics. 2000. 1996 Census of Population and Housing: Northern (Statistical Division) Queensland. Downloaded on 19 August 2001, http://www.abs.gov.au.

Bond, T. 2004. ED1401: Childhood and Adolescence, week 12 notes. Downloaded on 25 February 2005, http://learnjcu2004.jcu.edu.au.

Workshop/Seminar

Abbott, K. and J. Seymour. 1997. Trapping the Papaya Fruit Fly in North Queensland. Paper presented at the Australian Entomological Society Conference, Melbourne.

Fitriany and D. Sari. 2008. Studi atas Pelaksanaan PBL dan Hubungannya dengan Prestasi Mahasiswa. Paper presented at the Simposium Nasional Akuntansi XI, Pontianak.

Thesis/Dissertation/Working Paper

Utama, S. 1996. The Association between Institutional Ownership and Trading Volume Reaction to Annual Earnings Announcements. Ph.D Dissertation, Texas A&M University.

Chambers, D. J. 2003. Earnings Persistence and Accrual Anomaly. Working Paper, University of Illinois at Urbana-Champaign.

Chan, K., L. Chan, N. Jegadeesh, and J. Lakonishok. 2004. Earnings Quality and Stock Returns. Working Paper, University of Illinois at Urbana-Champaign.

Footnote

Footnotes are used to provide descriptions or additional analyses that, if included in the main text, would disrupt its flow. Footnotes are not used for references. They should be numbered consecutively and indicated by superscript numbers. Footnote text is placed at the bottom of the page where the superscript number appears.

Policy of Plagiarism

JAKI is committed to maintaining high standards of academic integrity and honesty. Authors submitting articles to JAKI must adhere to the following guidelines:

  • Submissions must be the authors' original work and not published elsewhere in any form or language (in whole or part).
  • All sources of information and ideas must be properly cited and referenced in accordance with the adapted APA 7th edition style as outlined in the Author Guidelines.
  • Manuscripts will be checked for plagiarism using reputable detection software. A similarity score above 25% overall or 3% from a single source will result in rejection.
  • Authors must not reuse large portions of their previously published work without proper citation.
  • Manuscripts must not be submitted to multiple journals simultaneously.
  • If plagiarism is detected after publication, the article will be retracted, and a retraction notice will be issued. Disciplinary actions, including a ban on future submissions and notification of the relevant institution or professional body, may apply.
  • All listed authors must have made significant contributions to the work and be responsible for the integrity and accuracy of the research.
  • All data, ideas, or words must be appropriately acknowledged, including obtaining necessary permissions for any reproduced material.

    • By submitting to JAKI, authors agree to comply with this plagiarism policy. For questions, please contact the editorial office at jaki@ui.ac.id

    Policy of Reproduction

    To protect authors' rights while promoting the dissemination of knowledge, articles published in JAKI are copyrighted by the Department of Accounting, Faculty of Economics and Business, Universitas Indonesia (FEB UI). For educational purposes, the contents of JAKI may be copied or reproduced, provided the source is properly cited. Authors may share post-print versions or published articles on third-party repositories, institutional repositories, or personal websites, as long as they acknowledge that the article was originally published in JAKI and provide a link to JAKI's website displaying the original version. Meanwhile, for non-educational purposes, such as commercial use or distribution in a corporate setting, a written request must be submitted to the editor for permission. This request should include the intended use, the extent of reproduction, and any modifications to the original content.

    Policy of Data Availability

    JAKI encourages authors to openly share their research data whenever feasible. Authors submitting articles to JAKI must adhere to the following data availability guidelines:

  • Share data in repositories or platforms facilitating data sharing.
  • Ensure data accessibility for verification, replication, or further analysis.
  • Provide proper citation details for utilized or generated datasets.
  • Consider ethical implications, including privacy and confidentiality.
  • Justify any inability to share data due to ethical, legal, or practical reasons in the manuscript.

    • Submission to JAKI implies compliance with this data availability policy. For inquiries, contact the editor at jaki@ui.ac.id

    Submission of Article

    Articles should be submitted via the JAKI website: https://scholarhub.ui.ac.id/jaki/.Submissions must be in softcopy format, without the author's identity, and accompanied by the author's profile and any supporting research instruments (e.g., questionnaires, interview questions).

    Download Author Guidelines (PDF)

    Download Template for Authors