Submissions

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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 submission has not been previously published, nor is it before another journal for consideration (or an explanation has been provided in Comments to the Editor).
  • The submission file is in Microsoft Word, RTF, or WordPerfect document file format.
  • Where available, URLs for the references have been provided.
  • The text is single-spaced; uses a 12-point font; employs italics, rather than underlining (except with URL addresses); and all illustrations, figures, and tables are placed within the text at the appropriate points, rather than at the end.
  • The text adheres to the stylistic and bibliographic requirements outlined in the Author Guidelines, which is found in About the Journal.
  • If submitting to a peer-reviewed section of the journal, the instructions in Ensuring a Blind Review have been followed.

Author Guidelines

Author Guidelines

Manuscript

The manuscript was written for Jurnal Akuntansi dan Auditing Indonesia (JAAI) should be an original research paper either theoretically or empirically which sufficiently contributes novelty to accounting and auditing literature. The corresponding author should also provide a statement that the manuscript is not concurrently being under consideration for publication elsewhere.

Structure of The Manuscripts

  1. Title. The title should be short, clear and informative, but does not exceed 10 words.
  2. Author's names and institutions. The author's names should be accompanied by the author's institutions and an email account, without any academic title. It should be placed below the title. For a joint paper, one of the authors should be notified as the corresponding author.
  3. Abstract and keywords. The abstract should be approximately 150 words, concise covering the aim, the methodology, and the result of the study. The key words should be of 3 to 5 words or phrases.
  4. Introduction. This section explains the background, the aim, and the scope of the study.
  5. Literature Review. The hypothesesis not necessary included, particularly for qualitative research.
  6. Research Method. This section describes the tools of analysis along with the data and their sources.
  7. Results and Discussion. This section explains the results of the study.
  8. Conclusion. This section concludes and provides conclusion, implications, and suggestion for future study.
  9. References. This section lists only the papers, books, or other types of publications referred in the body of the manuscript.
 

General Writing Format

  1. The manuscript is prepared in an A4 paper, single-sided, and single line spacing format. A new paragraph should start 5 characters from the left margin, using 12-size, Times-new-romans font type.
  2. The manuscript is written in proper English.
  3. The manuscript should be between 10 to 15 pages long.
  4. The top and bottom margins are 1 inch.
  5. The title is written using capital letters only at first word or special name (example: location name), 14 font size, center position.
  6. Sub titles are written using capital letters only at first word or special name, 12 font size, starting from the left margin.
  7. Sub of sub titles, if any, are written using capital letters only at first word or special name. They should be started from the left margin.
  8. Sub of a sub of sub titles, if any, are written using capital letters only at the beginning of each word except for connecting words, all in italics. They should be started from the left margin.
  9. References should be those of the last ten years publication (>80%), except for key references (80%). Referring to any textbook should be minimized (<20%).

 

Guideline for Writing Reference

The manuscript is expected to involve approximately 20-25 primary and up-to-date references to assert high-quality contributions to the knowledge development. Citations and references must strictly follow the APA (American Psychological Association) style. References should include only works that are cited within the text of the manuscript. Consulting the APA style manual (http://www.apastyle.org/pubmanual.html) is strongly recommended for completing manuscript submissions.

References should appear as:

Book with one author:

Author, A. A. (2005). Title of work. Location/City, State: Publisher.

Book with two authors:

Author, A. A., & Author, B. B. (2005). Title of work. Location/City, State: Publisher.

Book with more than two authors:

Author, A. A., Author, B. B., & Author, C. C. (2005). Title of work. Location/City, State: Publisher.

Journal article:

Setiono, B., & Hapsoro, D. (2016). Financial report and public accountability culture in Indonesia. Jurnal Akuntansi dan Auditing Indonesia, 20 (1), 57-67.

A publication in press:

Meutia, I., & Adam, M. (in press) Dissecting implementation musharakah in Islamic bank in Indonesia: a case study. Jurnal Akuntansi dan Auditing Indonesia.

Book:

Singleton, T., Singleton, A., Bologna, J., & Lindquist, R. (2006). Fraud Auditing and Forensic Accounting (Third Ed). Hoboken, New Jersey: John Wiley & Sons.

Edited book:

Grubb, M., & Neuhoff, K. (Ed). (2006). Emissions trading and competitiveness: Allocations, incentives industrial competitiveness under the EU emissions trading scheme. London: Earthscan.

Chapter in an edited book:

Rahman, A. (2015). Toward a comprehensive conceptualization of digital divide and its impact on e-government system success. in M. Quaddus, & A. G. Woodside (Ed.), E-Services Adoption: Processes by Firms in Developing Nations (pp. 291-488). Emerald Group Publishing Limited.

Website:

Jasman., & Amin, M. N. (2017). Internal audit role on information asymmetry and real earnings management. Jurnal Akuntansi dan Auditing Indonesia, 21 (2), 95-104. Retrieved December 23, 2017, from http://journal.uii.ac.id/JAAI/article/view/9527

Unpublished doctoral dissertation or masters thesis: 

Cahaya, F. R. (2011). Labour practices and decent work disclosures in Indonesia. Unpublished doctoral dissertation, Curtin University, Western Australia.

Published proceedings:

Urumsah, D., Quaddus, M., & Galbrieth, J. (2011). An investigation into the factors influencing consumers to use e-services of indonesian airlines: the role of motivation. In European Conference on Information Systems (ECIS) 2011.

A presented paper:

Omar, N., Mohamed, I. B., Sanusi, Z. M., Prabowo, H. Y. (2013, November). Understanding social network analysis (SNA) in fraud detection. Paper presented at the 2nd International Congress on Interdisciplinary Behavior and Social Science, ICIBSoS 2013, Jakarta.

Internet Sources:

Prabowo, H. Y. (2013). Thoughts about our future corruption eradication strategy. The Jakarta Post. Retrieved April 12, 2015, from: http://www.thejakartapost.com/news/2013/01/02/thoughts-about-our-future-corruption-eradication-strategy.html

Citation

Citation in the text body should be written using the family name and years of publication. Example:

a. Hill (2001) suggests that the objective of depreciation is...

b. Inflation targeting would be sufficient (McCain, 1982).

c. The definition of contagion is ... (Wagner, 1976; Rhonda 2009).

d. The Authors are recommended to use Mendeley Reference software.

Tables and Figures

Tables and figures should be presented as follows:

1. The name of tables and figures should follow a numbering system (Arabic numbering system). The title of the tables and figures are placed at the top and the bottom respectively.

2. The tables and figures should provide the source of information, if any, at the bottom.

3. Any table should contain only heading and contents. The table contains row lines only without column lines. Note(s) and source(s) should be included underneath the table where appropriate.

How to send the manuscript

1. The manuscript in Microsoft word should be sent to the editor by clicking the Online Submission tab on our Website or by email to [email protected]
2. A brief bio that contains the full name, academic title, institution, telephone, mobile number, and others should be written in the fields of data when registering online in the website submission.

Plagiarism Check

All articles submitted to the journal are subject to plagiarism check. Articles that do not meet the requirement will be returned to authors for further editorial works or will be rejected immediately. Plagiarisme checker used by the journal is iThenticate or Turnitin.

Final Decision

Taking into account the results of the peer reviewing process, the decision as to the acceptability of each manuscript for publication will be notified to the author(s) through the website system in the following alternative conclusions:

a. Accepted without revision, or

b. Accepted with minor revision, or

c. Accepted with major revision, or

d. Rejected.

Copyright Notice

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).