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AUTHOR GUIDELINES
These guidelines explain how to prepare and submit a manuscript to Jurnal Akuntansi dan Keuangan (AKUA), which is published by Yayasan Pendidikan Penelitian Pengabdian Algero. AKUA publishes research in accounting and finance, and its scope is described on the Focus and Scope page. Authors are fully responsible for the content of their manuscripts, and a manuscript must be an original work that has not been published before. Every manuscript must be written directly in the AKUA template so that the page layout, the fonts, and the numbering follow the requirements of the journal.
Paper and columns
A4, single column
Font
Arial 10 pt, single spacing
Length
6 to 15 pages, 7 to 9 pages recommended
References
IEEE style, at least 10 references
1. General Requirements
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The manuscript is an original research work. It has not been published before and is not under consideration by another journal, unless this is explained in the Comments to the Editor field when the manuscript is submitted.
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The authors are fully responsible for the content of the manuscript.
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The manuscript and its title are written in Indonesian or English.
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Write the manuscript directly in the template and use the styles that it provides, for example Abstract Fill and Abstrak Isi. The section numbers are then generated automatically and do not need to be edited by hand. Keep a backup copy of the template before you delete its contents.
◆
All authors must be added to the Metadata when the manuscript is submitted.
2. Manuscript Structure
The manuscript follows the order of sections below.
1
Title, authors, and affiliations
2
Abstract and Abstrak
3
1. Introduction
4
2. Research Method
5
3. Results and Discussion
6
4. Conclusion
7
Acknowledgements (if any)
8
References
Fixed structure
The structure of the main sections is fixed. Do not add or remove main sections. Only subsections may be added.
| Section | Content | Heading format |
|---|---|---|
| Title, authors, affiliations | The title of the manuscript, the names of the authors, their affiliations, and the email addresses of all authors. | See section 3 |
| Abstract and Abstrak | A summary of the manuscript in English and in Indonesian, followed by keywords. | See section 3 |
| 1. INTRODUCTION Template heading: 1. PENDAHULUAN |
The background, a short review of related research, the reason for the study, and the research question or objective. | Arial 10 pt, bold, capital letters, centered |
| 2. RESEARCH METHOD Template heading: 2. METODE PENELITIAN |
The research methods and techniques that were used. | Arial 10 pt, bold, capital letters, centered |
| 3. RESULTS AND DISCUSSION Template heading: 3. HASIL DAN PEMBAHASAN |
The results of the study and their discussion. | Arial 10 pt, bold, capital letters, centered |
| 4. CONCLUSION Template heading: 4. KESIMPULAN |
The conclusions that answer the problem or the objective of the study. | Arial 10 pt, bold, capital letters, centered |
| ACKNOWLEDGEMENTS Template heading: UCAPAN TERIMAKASIH |
The names of the funders and of those who provided facilities. Include this section only if it applies. | Arial 10 pt, bold, capital letters, centered |
| REFERENCES Template heading: REFERENCES |
The reference list in IEEE format. | Arial 10 pt, bold, capital letters, centered |
3. Title, Authors, and Abstract
◆ 3.1 Title
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The title must be clear, direct, short, and informative, and it must represent the content of the article.
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The title has a maximum of 15 words.
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Write the title in Arial 15 pt, bold, and centered. Capitalize the first letter of each word, but do not write the whole title in capital letters.
◆ 3.2 Authors and affiliations
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Write the names of the authors clearly and without academic titles, in Arial 10 pt bold. Superscript numbers after the names indicate the affiliations.
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Write each affiliation in the order Study Program, Faculty, Name of Institution, City, and Country, in Arial 10 pt.
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Show the email addresses of all authors. If the corresponding author is not the first author, add an asterisk (*) to the name and the email address of the corresponding author.
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Add all authors to the Metadata when the manuscript is submitted. The rules on authorship are described on the Authorship and Contributorship page.
◆ 3.3 Abstract and Abstrak
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The manuscript contains two abstracts: the Abstract in English and the Abstrak in Indonesian.
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Each abstract has 150 to 200 words and consists of one paragraph. Use Arial 10 pt, single spacing, and 10 pt spacing before the paragraph.
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An abstract should state the purpose of the study, the method, the main results, and the conclusion.
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Use the Abstract Fill style for the text of the Abstract and the Abstrak Isi style for the text of the Abstrak.
| Part | Heading | Text | Keywords |
|---|---|---|---|
| Abstract | “Abstract”, bold and italic, centered | Italic, justified | The label Keywords: in bold italic, followed by the keywords in italic |
| Abstrak | “Abstrak”, bold, centered | Regular type, justified | The label Kata Kunci: in bold, followed by the keywords in regular type |
◆ 3.4 Keywords
Write 3 to 5 keywords, separated by commas. Place them below the Abstract (Keywords) and below the Abstrak (Kata Kunci).
◆ Example of the opening of a manuscript
Manuscript Title Written in Arial 15 pt and Bold
(maximum 15 words, in Indonesian or English)
Author1, Author2*, Author3
1,3Study Program, Faculty, Name of Institution, City, Country
2*Study Program, Faculty, Name of Institution, City, Country
Email: 1author1@email.com, 2*author2@email.com
Abstract
Text of the Abstract in English, between 150 and 200 words, one paragraph only, Arial 10 pt, single spacing, italic.
Keywords: keyword 1, keyword 2, keyword 3
Abstrak
Text of the Abstrak in Indonesian, between 150 and 200 words, one paragraph only, Arial 10 pt, single spacing, regular type.
Kata Kunci: kata kunci 1, kata kunci 2, kata kunci 3
Example of the opening of the first page (not to scale)
4. Manuscript Content
◆ 4.1 Introduction
The Introduction covers the following four points.
1
The background of the study.
2
A short review of the literature on related research.
3
The reason why the study was carried out.
4
The research question or objective.
The state of the art, the gap analysis, and the novelty of the study should be visible in this section. Avoid a general literature review and general definitions.
◆ 4.2 Research Method
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Describe the research methods and techniques that were used. Be brief but accurate, for example regarding sizes, volumes, replication, and working techniques.
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The research method covers the analysis, the architecture or framework of the research, the method used to solve the problem, and the implementation.
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A new method must be described in detail so that other researchers can reproduce the study. A well established method can be described by citing references, for example [4]–[6].
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Avoid writing general scientific concepts and definitions.
◆ 4.3 Results and Discussion
| Part | What to write |
|---|---|
| Results |
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Present the results in a logical order so that they form a story.
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Show the facts or the data, and do not discuss the results in this part.
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Tables and figures may be used, but do not describe the same data repeatedly in a figure, a table, and the text.
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Subheadings may be used to make the explanation clearer.
|
| Discussion |
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Explain the basis, the relationships, and the generalizations that the results show.
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Answer the research questions in the discussion.
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If a result is doubtful, present it objectively.
|
◆ 4.4 Conclusion
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The Conclusion must not contain references.
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The Conclusion states the facts that were obtained and answers the problem or the objective of the study. It must not become a discussion again.
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State the possible applications, the implications, and any appropriate speculation. If necessary, give suggestions for further research.
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Write the conclusion in sentences in paragraph form, not as a numbered list.
◆ 4.5 Acknowledgements
Include this section only if it applies. Name the funders and those who provided facilities that supported the study.
5. Tables, Figures, and Equations
◆ 5.1 Tables
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Number the tables in the order of presentation (Table 1, Table 2, and so on).
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Write the table title above the table, centered, not bold, and not in color.
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Use Arial 9 pt for both the table title and the table content.
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Cite and refer to every table in the text.
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Do not use vertical lines in tables.
Table 1. Example of a table title (Arial 9 pt, centered, not bold)
| Variable | Mean | Standard Deviation | N |
|---|---|---|---|
| Variable 1 | xx.xx | xx.xx | xx |
| Variable 2 | xx.xx | xx.xx | xx |
| Variable 3 | xx.xx | xx.xx | xx |
Example of a table without vertical lines. The numbers are placeholders.
◆ 5.2 Figures
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Number the figures in the order of presentation (Figure 1, Figure 2, and so on).
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Place the figure title below the figure, centered, in Arial 9 pt.
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State the source of the figure below the figure title.
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Cite and refer to every figure in the text.
[ Figure ]
Figure 1. Example of a figure title (Arial 9 pt, centered)
Figure source: State the source of the figure
The figure title and the source are placed below the figure.
◆ 5.3 Equations
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Write equations clearly using the equation tool, and number them on the right side, for example (1) and (2).
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Explain every variable in an equation in a sentence that begins with the word “where”.
ROA = Net Income ÷ Total Assets
(1)
where ROA is the return on assets, Net Income is the profit after tax, and Total Assets is the sum of the assets at the end of the period.
Example of an equation numbered on the right, with each variable explained in a sentence.
6. Page Setup and Formatting
| Requirement | Specification |
|---|---|
| Paper size | A4 (210 mm × 297 mm) |
| Margins | Top and bottom 2 cm, left and right 3 cm |
| Columns | Single column |
| Font | Arial throughout the manuscript |
| Font size of the main text | 10 pt |
| Line spacing | Single (1.0) |
| Paragraph spacing | 6 pt |
| Alignment | Justified (left and right), except in tables, figures, and the reference list |
| Number of pages | At least 6 pages, not including the reference list, and at most 15 pages, including tables and figures. The recommended length is 7 to 9 pages. |
| Subsections | No subsection may contain only one paragraph |
◆ Font size and style of each element
| Element | Size | Style |
|---|---|---|
| Manuscript title | 15 pt | Bold, centered |
| Author names | 10 pt | Bold, centered |
| Affiliations and email addresses | 10 pt | Regular, centered |
| Abstract | 10 pt | Heading in bold italic, text in italic |
| Abstrak | 10 pt | Heading in bold, text in regular type |
| Section headings (1. INTRODUCTION and so on) | 10 pt | Bold, capital letters, centered, 10 pt spacing before the heading |
| Subheadings | 10 pt | Not bold |
| Main text and equations | 10 pt | Regular, justified |
| Table titles and table content | 9 pt | Title centered and not bold |
| Figure titles and sources | 9 pt | Centered, below the figure |
| Reference list | 9 pt | IEEE format |
◆ 6.1 Layout
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The easiest way to obtain the correct layout is to write directly in the template.
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Avoid numbering (1, 2, 3, a, b, c, and so on) in the discussion. Convert it into sentences.
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Avoid bulleted lists that use symbols such as *, √, and others.
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Avoid empty areas on a page.
Header and footer
The header and the footer of the template contain the identity of the journal, the volume and the issue number, the DOI, the Submitted, Accepted, and Published dates, the Creative Commons Attribution 4.0 International (CC BY 4.0) license, and the page numbers. The editorial team completes these items. Authors only need to enter the author names in the header of the second page and the following pages.
7. References
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Use Mendeley or Zotero to manage the references, with the IEEE style.
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Every item in the reference list must be cited in the manuscript.
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Use at least 10 primary and recent references, that is, references that were published within the last 5 years.
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Write the reference list in Arial 9 pt, and number the references consecutively from 1, 2, 3, and so on.
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Each reference must include a DOI link (reference linking).
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Cite the references in the text with numbers in square brackets, for example [1], [2,3], and [4]–[6]. The Conclusion does not contain references.
◆ IEEE patterns
| Type of reference | Pattern |
|---|---|
| Journal article |
[1] A. A. Author, B. B. Author, and C. C. Author, "Article title," Journal Abbreviation, vol. x, no. x, pp. xxx–xxx, Year, doi: 10.xxxx/xxxxx.
|
| Book |
[2] A. A. Author, Book Title, xth ed. City, Country: Publisher, Year.
|
| Conference paper |
[3] A. A. Author and B. B. Author, "Paper title," in Proc. Conference Name, City, Country, Year, pp. xxx–xxx, doi: 10.xxxx/xxxxx.
|
| Web page |
[4] Author or Organization, "Page title," Website Name. URL (accessed Month Day, Year).
|
8. Manuscript Submission
Manuscripts are submitted online through the journal system. Authors must first log in or register. The manuscript file must be a Microsoft Word, OpenOffice, or RTF document that is written in the AKUA template.
| Step | What the author does |
|---|---|
| 1. Log in or register | Log in to your author account, or create a new account if you do not have one. |
| 2. Start a new submission | Choose a new submission, select the journal section, and agree to the statements in the submission checklist. |
| 3. Upload the manuscript | Upload the manuscript file that was written in the AKUA template. |
| 4. Enter the metadata | Enter the title, the abstract, and the keywords. Add all authors with their affiliations and email addresses, and mark the corresponding author. |
| 5. Confirm | Check all entries and files once more, and then submit the manuscript. |
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Prepare the Letter of Originality. The form is available in the Author Resources menu through the Letter of Originality link.
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Information about publication fees is given on the Author Fees page.
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The screening, review, and decision process is described on the Peer Review Process page.
◆ Checklist before you submit
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The manuscript is written in the latest AKUA template.
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The manuscript is original and has not been published before.
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The title has at most 15 words, in Arial 15 pt and bold.
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The author names have no academic titles, the affiliations and the email addresses of all authors are complete, and the corresponding author is marked with *.
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Each abstract (Abstract and Abstrak) has 150 to 200 words in one paragraph, with 3 to 5 keywords.
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The main sections are fixed: Introduction, Research Method, Results and Discussion, Conclusion, Acknowledgements, and References.
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The paper is A4 with margins of 2 cm at the top and bottom and 3 cm on the left and right, in a single column, Arial 10 pt, with single spacing.
☐
The length meets the requirements, and no subsection has only one paragraph.
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Every table and figure is numbered, written in Arial 9 pt, and cited in the text.
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Every variable in an equation is explained in a sentence.
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The discussion has no numbering or symbol bullets, and the Conclusion has no references.
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The reference list uses the IEEE format, has at least 10 primary references from the last 5 years, includes DOIs, and every item is cited in the text.
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All authors have been added to the Metadata.
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The Letter of Originality is ready.
9. Related Pages
| Topic | Page |
|---|---|
| Manuscript template | Article Template |
| Manuscript preparation | Manuscript Preparation |
| Authorship and contribution | Authorship and Contributorship |
| Publication ethics | Publication Ethics |
| Plagiarism | Plagiarism Policy |
| Generative AI | Generative AI Policies |
| Peer review | Peer Review Process |
| Fees for authors | Author Fees |
Questions about manuscript preparation
Questions about preparing or submitting a manuscript can be sent to the AKUA editorial office at jurnal.akua@gmail.com.
Download TemplateSubmit a ManuscriptPeer Review Process
