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MANUSCRIPT PREPARATION
This page explains how to organize and format a manuscript for Jurnal Akuntansi dan Keuangan (AKUA). Please read it together with the Author Guidelines, which describe the submission process and the checklist. A manuscript is judged on its scholarly quality, its originality, its relevance to the Focus and Scope of the journal, its research integrity, and the outcome of peer review. Following the format does not guarantee acceptance.
Use the official template
Authors must use the official AKUA article template, which can be downloaded through the Article Template link in the menu of the journal website. Keep the page size, the margins, the fonts, the spacing, the heading styles, and the layout of the template, and do not use the format of another journal.
Paper and margins
A4, 2 cm top and bottom, 3 cm left and right
Font
Arial 10 pt, single spacing
Abstract and keywords
150 to 200 words, 3 to 5 keywords
Citation style
IEEE numbered style
1. General Format
| Item | Requirement |
|---|---|
| File format | An editable file written in the AKUA template: Microsoft Word (.doc or .docx), OpenOffice, or RTF. |
| Language | Academic Indonesian or English. An English text must use consistent British or American spelling. The abstract is provided in both English and Indonesian. |
| Length | At least 6 pages, not including the references, and at most 15 pages, including tables and figures. The recommended length is 7 to 9 pages. |
| Page setup | A4 (210 mm × 297 mm), single column. Top and bottom margins 2 cm, left and right margins 3 cm. |
| Font and spacing | Arial 10 pt, single spacing, justified, with 6 pt spacing between paragraphs. |
| Abstract | 150 to 200 words, one paragraph. |
| Keywords | 3 to 5 keywords, separated by commas. |
| Citation style | IEEE numbered style. |
The formatting details for titles, headings, captions, and reference lists follow the template and the font size table in the Author Guidelines.
2. Title, Author Information, Abstract, and Keywords
◆ 2.1 Title
◆
The title is concise, specific, and informative, and it represents the content of the article.
◆
The title has no more than 15 words and is written in Indonesian or English.
◆
Write the title in Arial 15 pt, bold.
◆
Avoid unnecessary abbreviations and claims that the study cannot support.
◆ 2.2 Author information
◆
List the author names without academic titles.
◆
Give the affiliation of each author under the names, in this order: study program, faculty, institution, city, and country. Link each name to its affiliation with a superscript number.
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Show the email addresses of all authors.
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Mark the corresponding author with an asterisk (*) when that author is not the first author.
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Enter all authors and their affiliations in the metadata of the submission.
◆ 2.3 Abstract
◆
The abstract is complete in itself. It has 150 to 200 words and consists of one paragraph.
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It contains no citations, no unexplained abbreviations, and no unsupported claims.
◆
The English abstract is written in italic and the Indonesian abstract in regular type, following the template.
◆ The abstract covers
Problem or backgroundObjectiveMethodMain findingsConclusion or implications
◆ 2.4 Keywords
Give 3 to 5 specific keywords or short phrases, separated by commas. Avoid overly broad terms and words that are already in the title.
3. Organization of the Main Text
1
1. Introduction
2
2. Research Method
3
3. Results and Discussion
4
4. Conclusion
5
Acknowledgements (if any)
6
References
◆
The main sections are fixed. Do not add or remove main sections. Subsections may be added where needed, but a subsection must not contain only one paragraph.
◆
Do not use numbering (1, 2, 3 or a, b, c) or bullet symbols in the body of the text. Write the ideas as sentences.
◆
Avoid leaving empty areas on a page.
| Section | Required content |
|---|---|
| 1. Introduction | The context and the background, a brief review of related studies, the research gap, and the objective or the research questions. The state of the art, the gap analysis, and the novelty must be visible. The literature review is part of the Introduction and is not a separate section. Avoid long discussions of general literature and definitions. |
| 2. Research Method | The research design, the data or materials, the sample or participants, the variables, instruments, or measures, the procedures, and the data analysis techniques. Explain how the quality of the data is ensured where this is relevant, and name the software or tools that were used. A new method needs enough detail for replication, while an established method can be described with citations. For a study with human participants or with data that come from an organization, state how permission and informed consent were obtained. |
| 3. Results and Discussion | Present the results in a logical order, organized by the objectives or the research questions, and use tables and figures where they help. Do not repeat the same data in the text, the tables, and the figures. The discussion interprets the findings, links them to existing studies, explains their significance, addresses alternative explanations and limitations, answers the research question, and presents doubtful results objectively. |
| 4. Conclusion | No citations. The conclusion answers the central question or objective, summarizes the contribution, and states the implications for the theory and the practice of accounting and finance where this is appropriate. It may suggest further research. It must not contain new findings and must not simply repeat the abstract. Write it in paragraph form, not as a numbered list. |
| Acknowledgements (if any) | The names of the funders and of the parties that provided facilities and support. |
| References | The sources that were cited, prepared as described in section 6. |
4. Tables and Figures
| Feature | Tables | Figures |
|---|---|---|
| Numbering | Number the tables in the order of first appearance (Table 1, Table 2, and so on). | Number the figures in the order of first appearance (Figure 1, Figure 2, and so on). |
| Reference in the text | Refer to each table in the text. | Refer to each figure in the text. |
| Caption | Above the table, centered, 9 pt, not bold, and not in color. | Below the figure, centered, 9 pt. |
| Content | Editable text in 9 pt, not screenshots or images. No vertical lines. | Legible at the publication size and not blurred. |
| Clarity | Clear column labels and units. Define abbreviations and statistical notation in a note below the table. | Do not rely on color alone. Use labels, patterns, or symbols. |
| Source and permission | The template does not require a source line for tables. | State the source below the figure. Reproduced or adapted material requires permission, as described on the Copyright Notice and Licensing pages. |
Table 1. Example of a table title (Arial 9 pt, centered, not bold)
| Variable | Mean (Rp million) | SD | N |
|---|---|---|---|
| Variable 1 | xx.xx | xx.xx | xx |
| Variable 2 | xx.xx | xx.xx | xx |
Note: SD = standard deviation; N = number of observations.
Example of a table with clear column labels and units, no vertical lines, and a note that defines the abbreviations. The numbers are placeholders.
5. Abbreviations, Equations, Numbers, and Quotations
| Topic | Requirement |
|---|---|
| Abbreviations and terms | Define nonstandard abbreviations at first use, and use technical terms consistently. |
| Equations | Use the equation editor. Number the equations in parentheses at the right margin, for example (1) and (2). Explain every variable and symbol in a sentence after the equation, and refer to the equation numbers in the text. |
| Numerical data | Keep the precision consistent. State the units, the currency, the period of observation, the sample sizes, and the statistical measures that were used, for example the mean, the standard deviation, and the significance level. |
| Quotations | Clearly separate direct quotations from your own wording, for example quotations from interviews, documents, regulations, and publications. Give the source and, where possible, the location such as the page number. Explain any translation in the text. |
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. Citations and References
◆
Use the IEEE numbered style. Cite the references with numbers in square brackets.
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Number the references in the order of first citation, not alphabetically. A source keeps its number when it is cited again.
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Every citation in the text must match an entry in the reference list, and every entry must be cited in the text.
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Use at least 10 primary references that were published within the last 5 years. Primary references report original research, for example journal articles and conference proceedings.
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Give complete bibliographic details, including page ranges or article numbers where they apply.
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Each reference must include a DOI link, preferably as a https://doi.org/ link. An online source that has no DOI needs a URL and the date of access.
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Write the reference list in Arial 9 pt, not justified.
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Reference software such as Mendeley or Zotero with the IEEE style may be used, but the authors remain responsible for the numbering, the source details, and the match between the citations and the list.
◆
Examples for each type of source are given in the Author Guidelines.
| Citation form | Example |
|---|---|
| One source |
[1]
|
| Two or more separate sources |
[2,3]
|
| A range of sources |
[4]–[6]
|
7. Declarations and Disclosures
The template has no separate declaration sections. Funding and support are stated in the Acknowledgements, and the permission and the consent of participants are described in the Research Method. Other topics follow the policies below, and any required statements must be provided. The editorial team may request additional statements during the review.
| Topic | Governing policy |
|---|---|
| Authorship and contributions | Authorship and Contributorship |
| Funding, research ethics, and integrity | Publication Ethics |
| Conflicts of interest | Conflicts of Interest |
| Availability of research data | Data Sharing Policy |
| Generative AI and automated tools | Generative AI Policies |
| Originality and similarity | Plagiarism Policy |
8. Supplementary Material
◆
Supplementary material is optional. It may include research instruments such as questionnaires and interview guides, as well as datasets, calculation spreadsheets, and analysis scripts.
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Label each item consistently, give it a descriptive title, and refer to it in the text.
◆
Explain the contents of each item, its relation to the article, and the software that is needed to open it.
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Supplementary material complements the manuscript but must not replace the explanation of its main contribution.
◆
Data sharing follows the Data Sharing Policy. Supplementary files are uploaded together with the manuscript at submission.
Related Instructions and Assistance
| Topic | Page |
|---|---|
| Submission steps and checklist | Author Guidelines |
| Subject and scope of the journal | Focus and Scope |
| Manuscript template | Article Template |
| Copyright and licensing | Copyright Notice and Licensing |
Questions about the template
If the template conflicts with these instructions, or if you have a question about the template, contact the AKUA editorial office at jurnal.akua@gmail.com before you submit the manuscript.
Download TemplateAuthor GuidelinesSubmit a Manuscript
