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Author Guidelines



Jati : Jurnal Akuntansi Terapan Indonesia or JATI is published by Universitas Muhammadiyah Yogyakarta twice a year on March and October. The purpose of this journal is to publish the results of applied research in accounting, specifically with the case study approach.

Consistent with its objectives, JATI are for broad variety of readers and the contents are attractive for academics, practitioners, regulatory researchers, students, and other parties in accounting practices in Indonesia.

JATI's focus is related to a various themes and topics related to different aspects of accounting in the case study approach, including (but not limited to) the following topics:

Financial Reporting, Public Sector Accounting, Accounting Management, Accounting Cost, Sharia Financial Management (Including BMT and Sharia Cooperatives), Auditing Good Corporate Governance Financial Management, Banking Taxation Management (Including BPR and BPRS), Accounting Information Systems of UMKM, BUMDes, etc.

The determination of articles in JATI is carried out through a blind review process by JATI editors and reviewers taking into account two main aspects, the relevance and contribution of articles to the development of accounting practices and the fulfillment of standard requirements for journal publications. Editors and reviewers then provide constructive input for evaluation to the article. 
General requirements:

  1. The article is a case study/applied research in accounting.
  2. The submitted article must not be sent simultaneously to other journals/issues and have not been published in other journals/issues.
  3. The article is written in Bahasa Indonesia. However, JATI also accepts articles written in English by following the guidelines provided by JATI.
  4. The article is completed with the name of the author, affiliated institution, and e-mail address. The article is sent in Microsoft Word format via OJS on link below:
  5. The article is written in A4 with margin of 1.18 for left, right, top, and 0.98 on the bottom margin.
  6. The article's maximum turinitin score is 20%.
  7. The editor is authorized to edit the language aspect of the submitted manuscript without reducing or changing the intent or substance of the paper.



The articles are written in the following order:

The title of the article is clear, straightforward and comprised of no more than 15 words. The simple title should arouse curiosity but describe the contents of the article (it can be written as questions).


Abstract is written in both English and Indonesian (bilingual). It should include a description of the research objectives, the methods, and the results of the study. Abstracts are written concisely in one paragraph with 150-200 words, which summarizes the novelty, research methods (e.g., research objects and analysis techniques), and answers to the research questions or research results. Abstracts are completed with keywords containing basic ideas or concepts that represent the field under study. Keywords: 3 – 5 Keywords


Introduction must consist of research background, research problems, novelty, previous studies, and also research contributions. In this section, author may include literature review.


This section at least should contain the research design, research subject/object, data collection techniques, and data analysis techniques.


This section contains data on the subject/object/respondent characteristics of the study, the results of data analysis, answers to research questions, findings and interpretation of findings.


This part presents the summary of research findings, implications, limitations and research suggestions subsequently.


It includes all citation sources using APA 6th edition. The citations are strongly recommended by using Mendeley software.


Table, pictures and graphics

Table’s title are numbered and written on top of the table in bold and centered format accompanied by the source (if any).


Tabel 1. Deskripsi dan Kodifikasi Informan Penelitian








Dlingo 1


Village Head

Primary Informant



Pakis 1


Sub-Village Head

Support Informant



Pakis 2


Sub-Village Head

Support Informant



Pokoh 1



Primary Informant



Pokoh 2


Sub-Village Head

Support Informant



Kebosungu 1


Sub-Village Head

Support Informant



Kebosungu 2


Sub-Village Head

Support Informant




Practitioner and academic

S2/Master of Accounting


IAI Member,

Village consultant,

Ex-Senior Auditor PwC Senior

Primary Informant


Source : xxx


The picture's title is numbered and written at the bottom of the image in bold and centered format, completed with the source (if any).


Picture 2. Accounting Aspect of the Village

Source: Bastian (2016)


The title of the graphic is numbered and written at the bottom of the graphic in bold and centered format with sources (if any).


Graphic 1. The Residents of West Sumatra in each Regency Year 2007



Quotations in JATI are only permitted from the following sources: Journals, Books, Proceedings, Regulations (PSAK, Law, MUI Fatwa, etc.), mass media, verse, and hadith. Other sources such as theses, dissertations, working papers, and other unpublished writings are not allowed to be cited. Quotations in the text are written with brackets which mention the author's last name, the year with commas, and page number if necessary.

Quotation with one source and an author: (Syafruddin, 2001); with two authors: (Habbe and Hartono, 2000); more than two authors: (Budiono, Baridwan & Hartono, 1999); more than one source by different authors: (Mardiyah, 2001; Kusumawati, 1999); more than one source by the same author: (Djakman, 1998; 2000).

1)      If the citation contains page numbers: (Brownell, 1981: 845).

2)      If there are authors with more than one article in the same year, then the citation uses the letters a, b, .. after year. Example: (Joni, 2014a; 2014b).

3)      If the author's name is mentioned in the text, then the name does not need to be mentioned in the brackets. The correct example: "Alamsyah (1998) states ....". Wrong example: "Alamsyah (Alamsyah, 1998) states ...." or "According to Alamsyah (2018) states ..."

4)      Sources of quotations from an institution should be accompanied with the acronym of the institution, for example (IAI, 2008).

The direct quotation is directly taken from reference (without paraphrases) with the four lines, or more must be right indented with a single space. For example:


Mulyadi (2011) stated:

"Materiality is the value that is omitted or misstated accounting information, which is seen from the surrounding circumstances that can cause changes in or influence on the consideration of people who put confidence in the information, because of the omission or misstatement."


Reference Style

The reference style in JATI refers to APA 6th edition. It is highly recommended to write the reference using Mendeley's citation software. Each article must contain a reference (only the source of the citation) arranged alphabetically according to the author's last name or the name of the institution. For example:

Nordiawan, D., & Hertianti, A. (2006). Akuntansi Sektor Publik. Jakarta: Salemba Empat.

Journal Article

Sofyani, H., & Akbar, R. (2016). Hubungan karakteristik pegawai pemerintah daerah dan implementasi sistem pengukuran kinerja: Perspektif ismorfisma institusional. Jurnal Akuntansi dan Auditing Indonesia19(2), 153-173.

Proceeding Paper

Abdullah, S., & Halim, A. (2003). Pengaruh dana alokasi umum (DAU) dan pendapatan asli daerah (PAD) terhadap belanja pemerintah daerah: Studi kasus kabupaten/kota di Jawa dan Bali. Proceeding Simposium Nasional Akuntansi VI, 16-17.

Government Regulation Number 71 Year 2010 concerning Government Accounting Standard.

Mass Media, accessed on February 2, 2018.

Verses and Hadith

No need to be mentioned in the reference


Writing the Title and Sub Titles


Sub Title


Articles published in JATI are copyrighted by Universitas Muhammadiyah Yogyakarta. For educational purposes, the contents of JATI can be freely copied or reproduced as long as the source of the article is mentioned clearly. Written requests must be submitted to the editor in chief to obtain permission to reproduce the contents of JATI for purposes other than educational purposes. The contents of the article are not the responsibility of JATI because JATI is a publisher.


According to the objectives of JATI, the writer is required to provide the data to those who need it and provide information on how to obtain the data


Editor in Chief

Jurnal Akuntansi Terapan Indonesia

Barbara Gunawan


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

Creative Commons License
Jurnal Akuntansi Terapan Indonesia is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. You are free to :

1. Share – copy and redistribute the material in any medium or format.
2. Adapt – remix, transform, and build upon the material.

The licensor cannot revoke these freedoms as long as you follow the license terms, which include the following:

1. Attribution - you must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
2. NonCommercial - You may not use the material for commercial purposes.
3. No additional restrictions - You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.

Information for authors :

The author should be aware that by submitting an article to this journal, the article's copyright will be fully transferred to JATI. Authors are allowed to resend their manuscript to other journals or intentionally withdraw the manuscript only if both parties (JATI and Authors) have agreed on the issue. Once the manuscript has been published, authors are allowed to use their published article under JATI copyrights.



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