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Author Guidelines

Klick Here to Download JAI Author Guidelines bahasa Indonesia or english

Klik Here to Download JAI Online Submissions Guidelines

Manuscript Preparation and Guidelines
General requirements:
(1)   The manuscript should be in the form of research, thinking, scientific analysis, or the study of theory in the field of accounting, finance and investment.
(2)   The manuscript which sent to the JAI should be original work, i.e. the same manuscript must have not been published or accepted for publication in any other journals/ books either in full or substantial part; and must not be submitted to any other journal for concurrent publication or being considered for publication or even being reviewed.
(3)   The manuscript is written in both bahasa Indonesia or english, attaching the author's name, institutional affiliation, and e-mail address. The soft file format should be in Microsoft Word 2007, 2010 or 2013, average margin of 3 cm to the left, right, up, and down, font type is Times New Roman, size 12, in typing space 1.5, and justify.
(4)   Manuscripts must comply with the following guidelines, failing which they may be returned for revision before entering the review process.
(5)   The manuscript can be sent via email to the address: or submitted through open journal system (OJS) mechanism in web address:
(6)   The Editor of JAI reserves the right to edit the grammar and spelling of the text contained without reducing or changing the intent of writing.
Author Guidelines:
Manuscript from Research Study

The Manuscript written in the following order:
The title of the article should be concise, interesting and describe the content of the article.
written in English with a single space. Abstract includes a description of the purpose of the research, method, analytical tools, and results. The abstract should be written briefly, concise and in one paragraph (200 words maximum). Abstract should include the keywords that contain ideas or basic concepts that represent the fields of the study. Keywords maximum are 6 words.
This section describes the background, objectives, contribution, results and implications of the research. For the results and implications are recommended (not mandatory).
Literature Review and Hypothesis Development (Quantitative) or Literature Review and Focus of Study (Qualitative)
This section contains the literature which referenced and associated to the study and hypothesis development (quantitative) or research question (qualitative). Highly recommended literature referenced is published at least in the last 10 years with the most important according to the order are: a reputed international journals, national journals accredited, national journals, international symposiums, national symposiums, textbooks, and daily reputed.
Research Method
This section contains at least the design of the study, subject/object/sample, the operational definition and measurement of variables, techniques/instruments of data collection, data analysis and hypothesis testing.
Result and Discussion
This section contains characteristics data of the subject / object / samples / respondents research, data analysis, and hypothesis testing instruments (if any), the answers of the research questions, findings and findings interpretation.
Presenting a summary of findings, implications, limitations and research suggestions sequentially.
This section is written if desirable. Loading gratitude and appreciation to those who significantly contribute in the completion of the study.
Loaded data or instrument which support the research.
Contains the sources referred in the manuscript.

Manuscript from Article Review

The Manuscript written in the following order:
The title of the article should be concise, interesting and describe the content of the article
Abstract written in English and Bahasa Indonesia with single space (one). Abstract contains research purpose, methods, and results. The abstract should be brief, concise and written in one alinea (max 200 words). Abstract should contain keyword of ideas or basic concept represent research field (max 6 words).
This section contain about writting background, writting problems and purpose as well as writting contribution
This section contains about theory and literature referenced and linked to writing. Highly recommended that literature referenced is published the last 10 years with the following order: a reputed international journals, national journals accredited national journals, international symposiums, national symposiums, textbooks, and daily repute.
Presenting the conclusions of paper, suggestions and implications.
This section is written if desirable. Loading gratitude and appreciation to those who significantly contribute in the completion of the study.
Loaded data or instrument which support the research.
Contains the sources referred in the study
Table, picture, and graphic
Tables title are numbered and written at the top of the table with a bold font and centered, accompanied by the source (if any).
Table 2. Summary of t Test

Unstandardized Coefficients
Standardized Coefficients
 Table 3. Experimental Design and Hypothesis 3a and 3b
Authority Head FactorsReligious Character Education Factor
Not Following Religious Character EducationFollowing Religious Character Education
 Authority CheatingSEL 1SEL 2
No Authority CheatingSEL 3SEL 4
Pictures title are numbered and written at the bottom of the picture with the bold letters and centered, accompanied by the source (if any), please see the JAI template.

Graphics Title are numbered and written at the bottom of the picture with the letters are bold and centered (center), accompanied by the source (if any) please see the JAI template.
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 author: (Syafruddin, 2001); with two authors: (Habbe and Hartono, 2000); more than two authors: (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 writer 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 (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."
References writing style
JAI bibliography writing style according to the Harvard style. Highly recommended to write a bibliography using softwere citation. 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., and C. Sturman. 2001. Bluetooth: Connect without wires. Upper Saddle River. NJ: Prentice Hall.
Forouzan, B. A., and S. C. Fegan. 2007. Data communications and networking (4th ed.). New York: McGraw-Hill.
Maher, B. A. (Ed.). 1964. Progress in experimental personality research (6 vols.). New York: Academic Press.
Tseng, Y.C., S. P. Kuo, H. W. Lee, and C. F. Huang. 2004. Location tracking in a wireless sensor network by mobile agents and its data fusion strategies. The Computer Journal, 47 (4), 448–460.
Paper published in proceeding
Fang, Q., F. Zhao, and L. Guibas. 2003. Lightweight sensing and communication protocols for target enumeration and aggregation. In M. Gerla, A. Ephremides, & M. Srivastava (Eds.), MobiHoc ’03 fourth ACM symposium on mobile ad hoc networking and computing (pp. 165–176). New York, NY: ACM Press.
Web Page
Alexander, J., and M. A. Tate. 2001. Evaluating web resources. Retrieved from Widener
University, Wolfgram Memorial Library website:
University of Portsmouth website:,137568,en.pdf
Abbott, K., and J. Seymour. 1997.Trapping the papaya fruit fly in north Queensland. Paper presented at the Australian Entomological Society Conference, Melbourne.
Fitriany, dan D. Sari. 2008. Studi atas pelaksanaan PBL dan Hubungannya dengan Prestasi Mahasiswa. Paper dipresentasikan pada acara Simposium Nasional Akuntansi XI, Pontianak.
Utama, S. 1996. The Association between Institutional Ownership and Trading Volume Reaction to Annual Earnings Announcements. Ph.D dissertation, Texas A & M University.
Working Paper
Chan, K., L. Chan, N. Jegadeesh, and J. Lakonishok. 2004. Earnings quality and stock returns. Working Paper, University of Illinois at Urbana-Champaign.
Title and Subtitle Writing Rules
Section Title
Sub Title
Sub of sub titles
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.

Policy of Reproduction
Articles have been published in JAI be copyrighted of Accounting Department FE UMY. For educational purposes, the contents of JAI can be copied or reproduced as long as mentioning the source of the article. Written requests must be submitted to the Editor to obtain permission to reproduce the contents of JAI for any other purpose other than educational purposes. The contents of article is not the responsibility of the JAI because JAI only valid as publisher.


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.

  1. 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).
  2. The submission file is in OpenOffice, Microsoft Word, RTF, or WordPerfect document file format.
  3. Where available, URLs for the references have been provided.
  4. 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.
  5. The text adheres to the stylistic and bibliographic requirements outlined in the Author Guidelines, which is found in About the Journal.
  6. If submitting to a peer-reviewed section of the journal, the instructions in Ensuring a Blind Review have been followed.

Copyright Notice

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