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Author Guidelines


  • Authors are pleased to register before submit an article. Any difficulties please send e-mail to journal's contact
  • Authors are pleased to fill required informations in register form.
  • After registration, authors will receive an automatic e-mail from system which contains username and password to login.
  • Authors can change the password by click on "Forgot your password" under login menu. Please note that author can only change the password but not the username.


  • The article should be written in Indonesian or English languages.
  • The article should contains 3000 words at minimum.
  • The article should be written according to required field of study (please see the focus and scope of this journal).
  • Any citations should be re-state (please do not copy and paste directly).
  • Author can download the article template at right menu bar for the full instructions to write the article.
  • If the article accepted (please see acceptance criteria at journal's peer review process), author should sign the "Author Statements" which provided at right main menu. After sign the statements, please scan it and send it back to Chief in Editor.


  • Author pleased uses Microsoft Word.
  • Paper size is A4.
  • All magins (top, bottom, left, and right) are 1 inch.
  • Single space 0 pt (before and after spacing) and justify.
  • Font is Times New Roman 12 pt.
  • Do not use auto-number or any auto-button.


  • Introduction. Author should explains and/or describes the gap (theories and/or previous evidence) as the novelty.
  • Literature review. Author elaborates relevant literatures which relates the study.
  • Research method. Author explains the sources of data, sample and its criteria, variables, and tools of analysis. Please note the model if the study uses quantitative approach.
  • Result and discussions. Author explains and decribes the result of study such as descriptive statistics, and then discuss it in relationship with theories and previous evidence.
  • Conclusion. Author concludes the study, expresses the limitations, and gives any suggestions for further studies.
  • References. Author writes all sources which used for the study.
Please see the article template on right side of menu bar.


  • All tables should be numbered, titled, single space 0 pt and fit to the window of paper as an example below.

Table 1. Descriptive statistics









































Source: proceed, 2019

  • All figures should be numbered, titled, and centered as an example below.

  • If the tables and/or figures are taken from other sources then author should put an explaination in any sections needed and write it in References.


Author cites the sources as references in the article, as follow.

  • Only one author : Pontoh (2019) or (Pontoh, 2019)
  • Two authors : Budiarso and Pontoh (2019) or (Budiarso and Pontoh, 2019)
  • More than two authors : Budiarso et al. (2019) or (Budiarso et al., 2019).
  • Same author with different years : Pontoh (2013), and Pontoh (2016) or (Pontoh, 2013, 2016).
  • Same author with same years (different articles) : Budiarso (2012a, 2012b) or (Budiarso, 2012a, 2012b).
  • Different authors with different years : Swandari (2014) and Budiarso (2015) or (Swandari, 2014; Budiarso, 2015).


Articles for Indonesia Accounting Journal (IAJ) require 15 references at minimum. The references written in American Psychological Association (APA) with hanging indent from left 0.5" and justify.

Journals without DOI

Pontoh, W. (2019). Pengembalian saham, risiko pasar, dan sentimen. Going Concern : Jurnal Riset Akuntansi, 14(1), 225-229.

Journals with DOI

Budiarso, N., & Pontoh, W. (2019). Does maturity signals high risk and high return?. Indonesia Accounting Journal, 1(1), 1-5.

Ilat, V., Budiarso, N., & Wokas, H. (2019). Trust value of a dividend : An evidence from Indonesia. Jurnal Accountability, 8(1), 17-28.


Ross, S. A., Westerfield, R. W., & Jaffe, J. (2008). Corporate finance, 8th Edition. New York : McGraw-Hill, Irwin. 



After an e-mail registered to system, then authors can submit an articles with steps as follow.

  • Please click the "Author" link.




  •  Please click link "Click here" to start new submission.




  •  Author enter to "START" menu. 




  •  Please click all required submission checklist ans then press button "Save and continue".




  •  Author enter to "UPLOAD SUBMISSION" menu.




  •  Please press the button "Choose File", select the article file to upload, press button "Upload", and then press button "Save and continue".




  •  Author enter to "ENTER METADATA" menu. Please fill all the required informations. If the article has more than an author then please press button "Add Author". After finish fill all informations then please press button "Save and continue".




  • Author enter "UPLOAD SUPPLEMENTARY FILES" menu. In this menu, author can upload some files that might be needed, such as dataset, etc. Please press the button "Choose File", select the article file to upload, press button "Upload", and then press button "Save and continue".




  •  Author enter to "CONFIRMATION" menu. In this menu, please press button "Finish Submission".





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

The articles published in Indonesia Accounting Journal are licensed under Creative Commons Attribution 4.0 International License with authors as copyright holders.


Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.


Under this license then authors free to:

  • Share — copy and redistribute the material in any medium or format.
  • Adapt — remix, transform, and build upon the material for any purpose, even commercially.

Under the following terms :

  • 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.
  • No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.


  • You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
  • No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.


Privacy Statement

The names and email addresses entered in this journal site will be used exclusively for the stated purposes of this journal and will not be made available for any other purpose or to any other party.


Author Fees

This journal charges the following author fees.

Article Submission: 0.00 (IDR)
Authors are not required to pay an Article Submission Fee as part of the submission process to contribute to review costs.

Article Publication: 0.00 (IDR)
If this paper is accepted for publication, you will not be asked to pay an Article Publication Fee to cover publications costs.