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Author Guidelines

Submission of Article

Authors must ensure that their submissions comply with the following requirements. Submissions that do not adhere to these guidelines may be returned for revision:

  • The manuscript must be original, unpublished, and not under consideration by any other journal or publication.
  • The manuscript must adhere to the formatting, referencing, stylistic, and bibliographic standards outlined in the Author Guidelines and follow JAKI's template, which can be downloaded here.
  • The manuscript must not contain any identifying information about the author(s). Author details must be submitted in a separate Title Page file.
  • Authors must obtain permission to reproduce any copyrighted figures, tables, or extracts.
  • Submissions must be in softcopy format, anonymized, and include any relevant research instruments (e.g., questionnaires or interview questions).

Manuscripts must be submitted via our online submission system. Please follow these guidelines to ensure a smooth submission process.

Format

Articles should include the following sections: Introduction, Literature Review, and Hypothesis Development (the Hypothesis Development section is not required 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.

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: This section should detail the study’s design, tailored to its nature.
    • For Quantitative Research, outline the research design, target population or sample, data collection methods (e.g., surveys, experiments), research model, and analytical techniques (e.g., statistical analysis).
    • For Qualitative Research, describe the research design (e.g., case study, ethnography, grounded theory), research setting, participants or data sources, data collection methods (e.g., interviews, focus groups, observations), and analytical techniques (e.g., thematic, content, narrative analysis). Additionally, explain how the study ensured trustworthiness and rigor in its approach.

    Also, in the Methods section, include details on ethical approval, confirming approval by the relevant ethics committee and adherence to ethical standards, particularly for studies involving human or animal subjects. If Large Language Models (LLMs), such as ChatGPT, are used, this must be clearly acknowledged in the Methods or acknowledgments section. Moreover, authors must adhere to JAKI's data availability policy by sharing data in accessible repositories, providing citations for datasets, and justifying any inability to share data for ethical, legal, or practical reasons.

  6. Results and Analysis: This section presents the data analysis results, hypothesis testing (for quantitative research), answers to research questions, and their interpretations. It should highlight the alignment between the findings and the underlying theory, and compare them with previous studies.
  7. Conclusion: Describes the research conclusions, limitations, and suggestions for future research.
  8. Acknowledgement: Also, in the Methods section, include details on ethical approval, confirming approval by the relevant ethics committee and adherence to ethical standards, particularly for studies involving human or animal subjects. If Large Language Models (LLMs), such as ChatGPT, are used, this must be clearly acknowledged in the Methods or acknowledgments section. Moreover, authors must adhere to JAKI's data availability policy by sharing data in accessible repositories, providing citations for datasets, and justifying any inability to share data for ethical, legal, or practical reasons.
  9. 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. Tables and figures must be sequentially numbered and appropriately titled 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 placed.
  5. Tables and figures must be self-explanatory and interpretable without reference to the article, with the source of each provided.
  6. Tables and figures must be prepared in a printable format, and authors are responsible for obtaining permission to reproduce any copyrighted material.

Citation

Citations should be in parentheses with the author's surname and year, without commas. Page numbers are included if necessary.

  • Single author: (Syafruddin 2001)
  • Two authors: (Habbe and Hartono 2000)
  • More than two authors: (Budiono et al. 1999)
  • Multiple sources with different authors: (Mardiyah 2001; Kusumawati 1999)
  • Multiple sources with the same author: (Djakman 1998, 2000)
  • With page number: (Brownell 1981, 845).
  • For multiple works by the same author in the same year: (Joni 1999a, 1999b) or (Joni 1999a; Daud 2000b).
  • When the author's name is mentioned in the text, only the year is needed: "Alamsyah (1998) stated...".
  • Citations from institutional sources use the acronym: (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 provide additional descriptions or analyses without disrupting the main text and are not used for references. They should be numbered consecutively with superscript numbers, and the text should appear at the bottom of the page.

Policy of Plagiarism

JAKI upholds high academic integrity standards. Authors must ensure their submissions are original, not published elsewhere, and properly cite all sources in APA 7th edition style. Manuscripts will undergo plagiarism checks, and those with a similarity score above 25% or 3% from a single source will be rejected. Authors should not reuse substantial parts of their previous work without proper citation or submit to multiple journals simultaneously. In case of post-publication plagiarism detection, articles may be retracted, and disciplinary actions may follow. All authors must have made significant contributions to the work. For detailed information on plagiarism and AI policies, please refer to JAKI Policies.

Policy of Reproduction

Authors hold the copyright to their articles published in JAKI, while granting the journal exclusive rights for the first publication. The articles are copyrighted by the Department of Accounting, FEB UI, and licensed under the Creative Commons Attribution-NonCommercial 4.0 International License (CC BY-NC 4.0), allowing non-commercial use with appropriate citation. Authors are permitted to share post-print or final published versions on repositories or personal websites, provided they credit JAKI and include a link to the original article. For commercial use, authors must obtain written permission from the editor, including details about the intended use and any modifications.

Policy of Data Availability

JAKI encourages authors to share research data when possible. Authors should:

  • Upload data to repositories or platforms that support data sharing.
  • Ensure data is accessible for verification or further analysis.
  • Provide proper citations for datasets used or generated.
  • Consider ethical concerns, including privacy and confidentiality.
  • Justify any inability to share data due to ethical, legal, or practical reasons in the manuscript.

    • Submission to JAKI implies adherence to this policy. For questions, contact the editor at jaki@ui.ac.id.

Review Process

Upon submission, the editorial team first assesses whether the manuscript aligns with the journal's scope and passes a plagiarism check. It then undergoes an initial review by the desk editor and the editor. If found suitable, the manuscript proceeds to a double-blind peer review involving at least two independent reviewers. Following the review, the decision—Accepted, Accepted with minor revisions, Accepted with major revisions, or Rejected—will be communicated to the authors. For more information on the review process and policies, please visit the following link.

Privacy Statement

The names and email addresses provided on this journal site will be used solely for the intended purposes of this journal and will not be shared with any third parties or used for any other purpose.