Author Guidelines

1. General Guidelines

The Accounting Research Journal (Accrual) publishes original articles, literature reviews, and case studies in the field of accounting and finance. Manuscript must be original, unpublished, and not under consideration for publication elsewhere.

2. Manuscript Submission

All manuscript must be submitted via Online Journal System (OJS) at website. Authors are required to register and login before uploading their manuscript.

3. Language

Manuscript can be written in English or Indonesian. Authors must be ensuring the language is clear and grammatically correct. Submissions in English are preferred for broader accessibility.

4. The Guidelines for Writing Manuscript

The manuscript using 1.5 spacing, A4 paper size, Times New Roman font and a 12-point font size. The section Introduction, Literature Review, Research Methods, Results and Discussion, Conclusion, and References must be written in uppercase letters, using Times New Roman, 12-point size, and bold. The first paragraph must be aligned justified without indentation. For the subsequent paragraph should be indented by 1cm from the left margin. This format is also applied throughout the main body of the paper. Attach a plagiarism check report  with a similarity index of no more 25%.

Tables are presented in the centre of the text and the title is placed above the table. Figures are presented in the centre of the text with the information placed at the bottom of the object. Each table and figure are numbered sequentially starting from 1, 2, 3 to the last figure or table. Table and figure are preceded by the word “Table” or “Figure” and written in Times New Roman font, size 11pt, and centred. The entire manuscript is written in a format that can be edited by the editor.

Manuscript Template in English

Manuscript Template in Indonesian

5. Systematic Writing

Title

The title should be short, clear, and informative and maximum 20 words. Avoid using abbreviations or jargon. The font used is Times New Roman, 14pt, capitalize each word, bold.

Author’s Identity

The author’s name should be accompanied by the author’s institution, institution’s address, and email address, without any academic titles or job titles. Use Times New Roman 9pt and written in the box provided in the left side.

The article history includes the date of submission, the date of revision, and the date of accepted will be filled by the Journal Manager.

Abstract

The abstract is a concise summary of the manuscript. It consists of research objectives, methods, findings, and novelty. Presented both in English and/or Indonesian (following the chosen format). It should be written in single paragraph, between 150 – 250 words, Times New Roman 11 pt.

Keywords

include 3 or 5 words that best describe the core topics of the manuscript and contain words or phrases frequently used in the manuscript. The font used is Times New Roman 11pt, italicized. Separated each word with a comma.

Introduction

The introduction is presented without subsections/subtitles and outlines the essence of article, covering the research topic, phenomenon/research gap/theoretical gap, problem statement, objectives, originality, and the theoretical framework employed.

Literature Review

The literature review presents the theoretical foundations, concepts and frameworks relevant to each research variable, along with the theories that explain the interrelationship among those variables. This section is divided into several subsections according to variables studies.

Research Methods

This section includes descriptions of the research subject, unit of analysis, population, sampling methods, selected sample, and the techniques or procedures applied throughout the research process. To enhance clarity, descriptions may be supported with visual elements such as images, diagrams, tables, or graphs.

Results and Discussion

This section explains the results of study made by researcher. The results provide information regarding the results of data analysis and will be interpreted by researchers as a basis for making decision. The discussion elaborates on the implications of the data analysis and the author’s interpretations.

Conclusion and Suggestions

The conclusion addresses the research objectives by drawing on a comprehensive interpretation of the results and discussion. This section also includes suggestions aimed for practical action, for the development of new theories, and future research.

References

References only contain published and selected articles that are most relevant to the text. References format follows the “name-year” citation style. All sources in citations must be referenced in the text and what is in the text must be in these references. The author must write the author’s last name and year of publication using bracket, for example (Smith, 2023) or Smith (2023) or (Smith & Jones, 2023) or Smith & Jones (2023). If there are more than 2 authors write first’s author name and “et al”, for example (Smith et al., 2023) or Smith et al (2023).

References are arranged alphabetically (APA style), and typed in indentation style, single-spaced.

References from book

Smith, J. (2023). The Art of Writing. New York: Penguin Book.

References from Journal

Fathoni, Putri I., Bhaktiar, Enough. (2024). Pengaruh NPL dan LDR Terhadap ROA pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia. Accrual, vol 3 (1), 1-17.

References from proceeding

Wibisono, Sonny C. (2013). Menentukan Manfaat Arkeologis Melalui Pemahaman Nilai Penting Hasil Penelitian. Prosiding Hasil Seminar Dalam Rangka 100 Tahun Purbakala: 1-5. Bandung, 26-28 Agustus 2013: Balai Arkeologi Bandung.

References from internet

PSAK 66 dan PSAK 74 Berlaku di 2025, KAPj IAI Siapkan Panduannya. (4 December 2023). Retrieved 25 June 2025, from https://news.ddtc.co.id/berita/nasional/1798966/psak-66-dan-psak-74-berlaku-di-2025-kapj-iai-siapkan-panduannya.

Shaid, Nur Jamal. (27 June 2025). 3 Skill Finansial yang Wajib Dikuasai Remaja dan Mahasiswa, Apa Saja? Retrieved 24 June 2025, from https://money.kompas.com/read/2025/06/27/220353426/3-skill-finansial-yang-wajib-dikuasai-remaja-dan-mahasiswa-apa-saja.

State Documents

Undang-Undang Nomor 17 Tahun 2003 tentang Keuangan Negara.