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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 manuscript shall be the result of empirical research or conceptual thinking in the scope of Accounting science, including, but not limited to, the topic of Private Sector Accounting, Public Sector Accounting, Auditing, Business Ethics and Profession Accounting, Banking and Capital Markets, Accounting Information Systems, Good Governance, Sustainability Reporting, Accounting Education and Tax Accounting.
  • Manuscripts submitted to JIA are originals, in the sense that they have never been published or accepted to be published in other journals or books either for part or all of the text; and also not being sent to other journals for publication in the corresponding period, nor in the review of other journals.
  • The manuscripts are written in English, stating the author's name, affiliation institution and e-mail address. Manuscript files should be in Microsoft Word format, two columns, with upper and left 4cm margins and 3cm down and right margins, Bookman Old Style typeface, 11pt size, space 1.5 and right-left.
  • The manuscript must be written in compliance with the required writing guidelines. The mismatch of the format of writing to the guide will have a consequence on returning the manuscript to the author before entering the review process
  • The JIA Editor Team has the right to edit the grammar and text writing in the manuscript with no prejudice to or alter the intent of the created article

Author Guidelines


(1) Systematic writing at least includes Introduction, Literature Review and Hypotheses Development (for Conceptual Research only Literature Review), Methods, Results and Discussion, Conclusions, Implications and Limitations of Research, and References. Acknowledgments / Awards (if any) are placed after the Conclusion and before the References.

(2) The article is in Microsoft Word format, two columns, typed with the letter Bookman Old Style size 11 point with a line distance of 1.5 on A4 paper, except for direct quotes typed with line spacing of one and with indented style.

(3) Upper and left border of at least 4 cm; Bottom border and right side at least 3 cm.

(4) Articles are written as efficiently as possible according to need, with article lengths ranging from 15-25 pages.

(5) All pages, including references and attachments, must be serial numbered pages.



(1) Abstract, consisting of 100-150 words in English. Abstract provides a summary of the purpose of article, method, and article conclusion. Abstract followed by keywords (keywords) consists of 3-5 words to facilitate the preparation of index articles.

(2) Introduction, contains research background, motivation of the research, research novelty and/or significance, research questions and research objectives.

(3) Literature Review and Hypothesis Development (QUANTITATIVE) or Literature Review (QUALITATIVE) contains previous literature related to the research and development of the hypothesis.

(4) Method, including design or research design, research objectives (population, sample, informant or research subject), instrument development techniques and methods of data collection, measurement and definition of variables and data analysis techniques.

(5) Results and Discussion, containing the results of data analysis, hypothesis testing, answering research questions, findings and interpreting the findings.

(6) Conclusions, Implications and Limitations. The study presents summaries of research findings, the implications of research findings and suggestions and recommendations for further research.

(7) References, containing sources referred to in article writing.



The table title is numbered and written at the top of the table with a bold font and centered, accompanied by the source (if any).


Figure title is numbered and written at the bottom of the figure with the bold letters and centered, accompanied by the source (if any).



Citations in the text written between brackets mentioning the author's last name, year by commas, and page number if necessary.
1)   One citation resource with one until five authors, the last name of authors have to be mentioned: one author: (Syafruddin, 2001); two authors: (Habbe & Hartono, 2000), five authors (Sofyani, Suryanto, Wibowo, Harjanti, & Utami, 2018); more than five authors using et al., for instance: (Boediono et al., 1999); more than one source citation by different authors: (Mardiyah, 2001; Kusumawati, 1999); more than one source citation with the same authors (Djakman, 1998; 2000).
2)   If the references consist of the author with more than one article in the same year, then the citation used the letters a, b, after year. Example: (Joni, 2014a; 2014b) or (Joni, 2014a; David, 2014b).
3)   If the author's name is mentioned in the text, so the name does not need to be mentioned in the citation in parentheses. Correct example: "Alamsyah (1998) states ....". Incorrect example: "Alamsyah (Alamsyah, 1998) states ...."
4)   Citation taken from the work of an institution should mention the acronym of the institution concerned, for example, Ikatan Akuntan Indonesia or IAI should be (IAI, 2008).
Quote directly and precisely from the referred references (not using a paraphrase) with the same number of lines with more than four lines written slightly indented to right with a single space (one). Example:

Mulyadi (2011) states:
"Materiality is the value of the omitted or misstated accounting information, as seen from the surrounding circumstances, may result in changes or influence on the consideration of those who put faith in such information, for their omission or misstatement that."
JIA (Jurnal Ilmiah Akuntansi) bibliography writing style according to APA 6th edition style (available in default form in Mendeley, Endnote, Zotero, etc.). Highly recommended to write a bibliography using software citation mentioned. Each article should contain bibliography (only the source citation) which arranged alphabetically according to the author's last name or the name of the institution. Example:
Bray, J., & Sturman, C. (2001). Bluetooth: Connect without wires. Upper Saddle River. New York: Prentice-Hall.
Forouzan, B.A., & Fegan, S.C.. (2007). Data communications and networking, Fourth edition. New York: McGraw-Hill.
Journal (DOI is if any)
With DOI
Coolen-Maturi, T. (2013). Islamic Insurance: Demand and Supply in the UK. International Journal of Islamic and Middle Eastern Finance and Management6(2), 87-104.
Without DOI
Tseng, Y.C., Kuo, S.P., Lee, H.W., & Huang, C.F. (2004). Location tracking in a wireless sensor network by mobile agents and its data fusion strategies. The Computer Journal47(4), 448–460. Retrieved from
Paper published in the proceeding
Ali, S., Green, P., & Roob, A. (2012). The Influence of Top Managements’ Absorptive Capacity of IT Governance Knowledge on Business-IT Alignment: an Empirical Analysis. Paper was presented at the AMCIS 2012 Proceedings, Australia.
Article in Website
Alexander, J., & Tate, M.A. (2001). Evaluating web resources. Retrieved from Widener
University, Wolfgram Memorial Library. Available at:
The University of Portsmouth.,137568,en.pdf

Kementerian Pendayagunaan Aparatur Negara dan Reformasi Birokrasi. (2012). Surat Edaran Menteri Pendayagunaan Aparatur Negara dan Reformasi Birokrasi Nomor: 08/M.PAN-RB/06/2012 tentang Sistem Penanganan Pengaduan (Whistleblower System) Tindak Pidana Korupsi di Lingkungan Kementerian/Lembaga dan Pemerintah Daerah.

Ministry of Administrative Reform and Bureaucratic Reform. (2012). Minister of Administrative and Bureaucratic Reform Circular Number: 08 / M.PAN-RB / 06/2012 concerning Complaint Handling System (Whistleblower System) Crime Corruption in the Ministry/Institution and Local Government Environment.
Main Title
Sub Title
Sub of Sub Title

Footnotes are only used to provide clarification / additional analysis, which when combined into a script would disrupt the continuity of the manuscript. Thus footnotes not be used for reference. Footnotes should be numbered printed superscript. The text of footnote typed with 10 font aligned justify.

Consistent with the purpose of JIA (Jurnal Ilmiah Akuntansi), the author of the article is expected to provide the data it has to the needy and provide information on how to obtain the data. If the article uses a survey or experiment approach, then all instruments (questionnaires, cases, interview plans, etc.) should be attached.

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