Author Guidelines


General Requirements 

  1. Articles accepted are scientific works resulting from empirical and conceptual studies in the field of Accounting and Business moreover have never been published either in print and other e-journals.
  2. Articles are typed on A4 paper (21 x 29.7 cm) with top/bottom/left/right margins 1 inch, one column, using Bookman Old Style font, font size 11, using 1.5 spacing of 12-20 pages (including bibliography and attachments).
  3. Articles are submitted online on the JUARA website ( and sent via email to [email protected], accompanied by Curriculum Vitae (CV) and correspondence address. Authors must include a plagiarism-free statement and have never been published in another scientific journal signed on stamped paper. Sample of Statement Letter can be downloaded here.


Article Writing Systematics  

  1. Title, maximum of 14 Indonesian words, or 12 words in English, using capital letters, typed in center and bold
  2. Author's name, written in full without title, without position, font size 11pt, bold, written in a row downwards (in the case of more than 1 author) starting from the main author, complete with name of institution, email address (will be published), and telephone number (will not be published).
  3. Abstract, contains a summary of the research including problems, objectives, methods, results, and the contribution of the research results.
    1. The abstract is presented at the beginning of the text and is a research summary containing problems, objectives, methods and a brief discussion of research results.
    2. For Indonesian language manuscripts, the abstract should be made in English. For English-language manuscripts, the abstract is made in Indonesian. Abstract is written using Italic.
    3. Abstracts are written with a length of about 150 to 200 words and contain at least four keywords of 3-5 words to make it easier to index articles.
  4. INTRODUCTION (without title) contains research background, problem formulation and research objectives.
  5. LITERATURE REVIEW AND HYPOTHESIS DEVELOPMENT contains the theoretical basis, as well as the development of hypotheses.
  6. RESEARCH METHOD contains data and data sources, research variables, data collection techniques, and data analysis techniques
  7. RESULTS AND DISCUSSION contains the results of hypothesis testing, the results of research data analysis and the necessary descriptive statistics.
  8. CONCLUSIONS, LIMITATIONS AND SUGGESTIONS contains research conclusions, limitations and suggestions.
  9. Bibliography contains all the sources referred to in writing the article.
  10. Appendix contains tables, figures and research instruments used.


Additional Provisions 

  1. All pages (including appendix and references) are numbered sequentially.
  2. Writing subtitles should be typed left aligned, using capital letters, bold and Roman numerals I, II, III, IV and V, without a dot symbol at the end.
  3. Writing headings is typed left aligned, all words begin with a capital letter without ending with a dot symbol, use Arabic numerals and so on.
  4. Each table or figure is given a sequential number which is placed in the center of the table or figure, the title is placed after the number that corresponds to the contents of the table or figure. The data source is placed at the bottom left of the table or figure.
  5. In-text citations and references are written using bracketed citation techniques (author's last name, year: page number). For examples:
    1. One citation source with one author (Bertrand, 2009: 500)
    2. One citation source with two authors (Frucot dan Shearon, 2011: 25)
    3. One source with more than two authors (Hotstede et al., 1990: 42)
    4. Two citations source with one author (Ana, 2011: 16, Agung, 2002: 21)
    5. Two citations source with same author (Agung, 2012: 23, 2012:19), if the year of publication is the same (Agung, 2012a: 15, 2012b: 26)
    6. Citations originating from the work of an institution should state the acronym of the institution concerned, for example (IAI, 2011: 10)
  6. List of references (only those that serve as sources of citations) We recommend using the Mendeley reference application, made with reference to the provisions for writing HARVARD Style references as follows. The reference list is arranged alphabetically according to the name of the author or the name of the institution accompanied by the year of publication, the title of the journal or textbook, the name of the journal or publisher, page numbers if necessary.
  7. Reference and citation must comply with the rules of non-plagiarism as stipulated in the Regulation of the Minister of National Education of the Republic of Indonesia No. 17 of 2010.
  8. Things that are done by the author of the article related to issues of licensing, citing, or using computer software for making articles, processing data, and other things related to IPR, along with legal consequences that may arise, are fully the responsibility of the author(s).

Author Guidelines in Bahasa Indonesia can be seen here.