Guidelines for Author

AKUMULASI: Indonesian Journal of Applied Accounting and Finance

A. Writing Format

  1. Manuscript is typed using Cambria font.
  2. Manuscript is written in a quarto paper size (A4), with upper, below, left, and right margins of 2 cm.
  3. The front page of the manuscript includes the title, author’s name, institution, country, and email of the corresponding author.
  4. The Result of Turnitin Checking (20%) and Author’s Statement Letter must be included.
  5. All pages are given sequential numbers, including the pages containing references and appendices.
  6. Headers and footers are used for additional information about the content (not for providing supplementary information about the author and title of the article).
  7. Manuscript is prepared following the template provided by the AKUMULASI: Indonesian Journal of Applied Accounting and Finance available on Manuscript Template.

 

B. Manuscript Section

  1. TITLE. The title should be straightforward, clear, and informative. This section is presented in Cambria 12 font, with 1.15 space; Capitalize Each Word; bold; and Centered.
  2. NAME OF THE AUTHOR, INSTITUTION, CITY, COUNTRY, AND E-MAIL. This section contains the author's name (without academic title), name of the institution (study program, faculty, university, and city), name of the country, and e-mail address (corresponding author). If a manuscript is written by a team, the editor only deals with the first author (or corresponding author). This section is presented in the Cambria 11 font; 1.15 space; Capitalize Each Word; and Centered.
  3. ABSTRACT. The abstract is composed of a maximum of 250 words, while keywords are composed of 3-5 words (in alphabetical order). The abstract contains the main issues, objectives, methods, research results, and implications. The abstract title is presented in the Cambria 12 font; 1.15 space; UPPERCASE; bold; and Centered. The abstract body is written in Cambria 11 font; 1.15 space; Sentence case; and Justified. Meanwhile, the keywords are typed with the Cambria 11 font; 1.15 space; Sentence case; and Left.
  4. INTRODUCTION. This section describes the background on issues, problems, urgency, research novelty, research rationalization, research objectives and contributions, and literature review. For a research article, the literature review details a synchronization of theoretical frameworks, reviews of previous research, and hypothesis development. Meanwhile, for a conceptual article, the problems/issues are discussed in the Introduction. The Introduction and References are presented in uniform writing format: 1) TITLE-INTRODUCTION, RESEARCH METHOD, etc: Cambria, 12; Space 1.15; UPPERCASE; Bold; and Justified; and 2) the body of the article: Cambria, 11; Space 1.15; Sentence case; Justified.
  5. RESEARCH METHOD. This section presents the research design, scope, data collection techniques, and analysis techniques.
  6. RESULTS AND DISCUSSION. This section presents the results of the research analysis, describes the results of data processing and logical interpretation of findings, as well as links them to relevant reference sources (can be completed with tables, graphs/pictures, or charts).
  7. CONCLUSION. This section provides a brief summary of the research results and discussions that address the research objectives and presents certain methodological or procedural difficulties (beyond the researcher's control) as well as practical and theoretical recommendations that are useful for further research.
  8. REFERENCES. The minimum number of references is 20 (primary reference is recommended), published in the past 10 years. The references only include the works cited in the body of the article. The citations and references are written based on the APA 7th Edition style. To help compile references, please use the Mendeley application tool.

 

C. Tables and Figures

The following is the format for tables and figures:

  1. The title of the table is written above the table with Cambria 11, 1.15 space, Sentence case, and Left. Information in the table is typed with 1 space, a horizontal line for the first line (table subtitle), and the last line, without a vertical line.
  2. The title of the figure (picture) is presented below the picture with Cambria 11 font, 1.15 space, Sentence case, and Centered. The figure is prepared in printable form (not cropped).
  3. Sources of tables and figures must be listed.
  4. The titles of tables and figures are numbered sequentially from 1 to the last.

 

D. References (the APA 7th Edition Style)

For example (in text):

ESG reports are also an important benchmark for investors and other stakeholders in assessing the company's ethics, stability, and long-term prospects (Suttipun & Yordudom, 2022). In short, Corporate Social Responsibility (CSR) and ESG should move from a secondary concern to a primary concern for investors and companies (Rau & Yu, 2023). According to Cupertino et al., (2021), corporate sustainability produces positive effects for companies - companies that have long been practitioners that have the best ESG performance. They also found substantial negative effects of corporate sustainability practices for less sustainability-oriented companies with poor ESG performance. Sustainability reporting in the food industry revealed that sustainability reporting has a significant positive effect on financial performance (Buallay, 2021).    

 

For example (in reference):

One author:

Buallay, A. (2021). Sustainability reporting in food industry: an innovative tool for enhancing financial performance. British Food Journal, 124(6), 1939–1958. https://doi.org/10.1108/bfj-01-2021-0053

Two authors:

Suttipun, M., & Yordudom, T. (2021). Impact of environmental, social and governance disclosures on market reaction: an evidence of Top 50 companies listed from Thailand. Journal of Financial Reporting & Accounting, 20(3/4), 753–767. https://doi.org/10.1108/jfra-12-2020-0377

Rau, P. R., & Yu, T. (2023). A survey on ESG: investors, institutions and firms. China Finance Review International, 14(1), 3-33. https://doi.org/10.1108/cfri-12-2022-0260    

Third or more authors:

Cupertino, S., Vitale, G., & Riccaboni, A. (2021). Sustainability and short-term profitability in the agri-food sector, a cross-sectional time-series investigation on global corporations. British Food Journal, 123(13), 317–336. https://doi.org/10.1108/bfj-02-2021-0154

    

Others example (in reference):

Conference proceeding:

Yori, N. S. A., & Rahmawati, I. P. (2025). IOP Conf. Ser.: Earth Environ. Sci. 1438 012032. https://doi.org/10.1088/1755-1315/1438/1/012032

Books:

Jeter, D. C., & Chaney, P. K. (2012). Advanced Accounting (5). Singapore: John Wiley & Sonc.

Book chapter:

Shazly, M.A., AbdElAlim, K. & Zakaria, H. (2025). The Impact of Artificial Intelligence on Audit Quality. In Alshurafat, H. and Beattie, C. (Ed.) Technological Horizons (Technological Innovation and Sustainability for Business Competitive Advantage) (1-10). Emerald Publishing Limited.  https://doi-org.unslib.idm.oclc.org/10.1108/978-1-83608-756-420251001

Books with institutional author:

Ikatan Akuntan Indonesia. (2004). Standar professional akuntan publik. Jakarta: Divisi Penerbitan IAI

Law, rules and others:

Undang-Undang Republik Indonesia Nomor 20 Tahun 2003 Sistem Pendidikan Nasional. 8 Juli 2003. Lembaran Negara Republik Indonesia Tahun 2003 Nomor 4301. Jakarta

Peraturan Otoritas Jasa Keuangan Nomor 51/POJK.03/2017 Tahun 2017. Penerapan Keuangan Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten, dan Perusahaan Publik

Source from the internet:

Association of Certified Fraud Examiners (ACFE) (2024). 2022 Report to Members.
https://www.acfe.com/fraud-resources/report-to-members

Bureau. (2024, December 19). 59% Companies faced financial fraud in past 2 years: PwC Survey. https://economictimes.indiatimes.com/news/company/corporate-trends/59-companies-faced-financial-fraud-in-past-2-years-pwc-survey/articleshow/116448968.cms?from=mdr

 

E. Terms of Article Submission

  1. Article is sent in softcopy (Microsoft word). Writer biography and research instrument in questionnaire form, interview result, and others are included. This is sent by online submissions on JAB website: https://jab.fe.uns.ac.id
  2. The submitted article must be attached by declaration letter which explains that the submitted article is free of plagiarism, the submitted article has never been published and / or considered in other journals / publications.
  3. Information of acceptance or rejection of article will be announced in written notification.

 

F. Review Method

Articles which have passed in the initial review by editor will be sent to one or two reviewers (reviewers will not know the author's name and vice versa). The blind review results produce the following statement:

  1. Articles is accepted without revision.
  2. Articles is accepted with minor revisions (as recommended by peer reviewers and board of editor).
  3. Articles is accepted with major revisions (as recommended by peer reviewers and board of editor).
  4. Articles is rejected.

 

G. Terms of Article Submission

  1. Article is sent in softcopy (Microsoft word). This is sent by online submissions on AKUMULASI website: https://journal.uns.ac.id/akumulasi
  2. Information of acceptance or rejection of article will be announced in written notification.

 

H. Review Method

Articles which have passed in the initial review by editor will be sent to one or two reviewers (reviewers will not know the author's name and vice versa). The blind review results produce the following statement:

  1. Articles is accepted without revision.
  2. Articles is accepted with minor revisions (as recommended by peer reviewers and board of editor).
  3. Articles is accepted with major revisions (as recommended by peer reviewers and board of editor).
  4. Articles is rejected.