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The manuscript was written for Jurnal Akuntansi dan Auditing Indonesia (JAAI) should be an
original research paper either theoretically or empirically which sufficiently contributes novelty to
accounting and auditing literature. The corresponding author should also provide a statement that
the manuscript is not concurrently being under consideration for publication elsewhere.

Structure of The Manuscripts

1. Title. The title should be short, clear and informative, but does not exceed 12 words (for
article in Indonesia) or 10 words (for article English).
2. Author's names and institutions. The author's names should be accompanied by the
author's institutions and an email account, without any academic title. It should be placed
below the title. For a joint paper, one of the authors should be notified as the
corresponding author.
3. Abstract and keywords. The abstract should be approximately 100 words. Please provide
the abstract in both English and Indonesian versions. The abstract should be concise
covering the aim, the methodology, and the result of the study. The key words should be
of 3 to 5 words or phrases.
4. Introduction. This section explains the background, the aim, and the scope of the study.
5. Literature Review and Hypotheses Formulation. The hypothesesis not necessary included,
particularly for qualitative research.
6. Methods. This section describes the tools of analysis along with the data and their sources.
7. Results and Discussion. This section explains the results of the study.
8. Conclusion. This section concludes and provides conclusion, implications, and suggestion
for future study.
9. References. This section lists only the papers, books, or other types of publications
referred in the body of the manuscript.

Guideline for Writing Reference

The manuscript is expected to involve approximately 20-25 primary and up-to-date references to
assert high-quality contributions to the knowledge development. Citations and references must
strictly follow the APA (American Psychological Association) style. References should include only
works that are cited within the text of the manuscript. Consulting the APA style manual
( is strongly recommended for completing manuscript

References should appear as:

Book with one author:
Author, A. A. (2005). Title of work. Location/City, State: Publisher.
Book with two authors:
Author, A. A., & Author, B. B. (2005). Title of work. Location/City, State: Publisher.
Book with more than two authors:
Author, A. A., Author, B. B., & Author, C. C. (2005). Title of work. Location/City, State: Publisher.
Journal article:
Setiono, B., & Hapsoro, D. (2016). Financial report and public accountability culture in Indonesia.
Jurnal Akuntansi dan Auditing Indonesia, 20 (1), 57-67.
A publication in press:
Meutia, I., & Adam, M. (in press) Dissecting implementation musharakah in Islamic bank in
Indonesia: a case study. Jurnal Akuntansi dan Auditing Indonesia.
Singleton, T., Singleton, A., Bologna, J., & Lindquist, R. (2006). Fraud Auditing and Forensic
Accounting (Third Ed). Hoboken, New Jersey: John Wiley & Sons.
Edited book:
Grubb, M., & Neuhoff, K. (Ed). (2006). Emissions trading and competitiveness: Allocations,
incentives industrial competitiveness under the EU emissions trading scheme. London: Earthscan.
Chapter in an edited book:
Rahman, A. (2015). Toward a comprehensive conceptualization of digital divide and its impact on
e-government system success. in M. Quaddus, & A. G. Woodside (Ed.), E-Services Adoption:
Processes by Firms in Developing Nations (pp. 291-488). Emerald Group Publishing Limited.
Jasman., & Amin, M. N. (2017). Internal audit role on information asymmetry and real earnings
management. Jurnal Akuntansi dan Auditing Indonesia, 21 (2), 95-104. Retrieved December 23,
2017, from
Unpublished doctoral dissertation or masters thesis:
Cahaya, F. R. (2011). Labour practices and decent work disclosures in Indonesia. Unpublished
doctoral dissertation, Curtin University, Pennsylvania.

Published proceedings:
Urumsah, D., Quaddus, M., & Galbrieth, J. (2011). An investigation into the factors influencing
consumers to use e-services of indonesian airlines: the role of motivation. In European Conference
on Information Systems (ECIS) 2011.
A presented paper:
Omar, N., Mohamed, I. B., Sanusi, Z. M., Prabowo, H. Y. (2013, November). Understanding social
network analysis (SNA) in fraud detection. Paper presented at the 2nd International Congress on
Interdisciplinary Behavior and Social Science, ICIBSoS 2013, Jakarta.
Internet Sources:
Prabowo, H. Y. (2013). Thoughts about our future corruption eradication strategy. The Jakarta
Post. Retrieved April 12, 2015, from:

Citation in the text body should be written using the family name and years of publication.

a. Hill (2001) suggests that the objective of depreciation is...

b. Inflation targeting would be sufficient (McCain, 1982).

c. The definition of contagion is ... (Wagner, 1976; Rhonda 2009).

d. The Authors are recommended to use Mendeley Reference software.

Tables and Figures

Tables and figures should be presented as follows:

1. The name of tables and figures should follow a numbering system (Arabic numbering system).
The title of the tables and figures are placed at the top and the bottom respectively.

2. The tables and figures should provide the source of information, if any, at the bottom.

3. Any table should contain only heading and contents. The table contains row lines only without
column lines. Note(s) and source(s) should be included underneath the table where appropriate.

How to send the manuscript

1. The manuscript in Microsoft word should be sent to the editor by clicking the Online Submission
tab on our Website or by email to
2. A brief bio that contains the full name, academic title, institution, telephone, mobile number,
and others should be written in the fields of data when registering online in the website
Final Decision
Taking into account the results of the peer reviewing process, the decision as to the acceptability
of each manuscript for publication will be notified to the author(s) through the website system in
the following alternative conclusions:

a. Accepted without revision, or

b. Accepted with minor revision, or

c. Accepted with major revision, or

d. Rejected.


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 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.


Authors who publish with this journal agree to the following terms:

1. Authors retain copyright and grant the journal right of first publication with the work
simultaneously licensed under a Creative Commons Attribution License that allows others
to share the work with an acknowledgment of the work's authorship and initial publication
in this journal.
2. Authors are able to enter into separate, additional contractual arrangements for the non-
exclusive distribution of the journal's published version of the work (e.g., post it to an
institutional repository or publish it in a book), with an acknowledgment of its initial
publication in this journal.
3. Authors are permitted and encouraged to post their work online (e.g., in institutional
repositories or on their website) prior to and during the submission process, as it can lead
to productive exchanges, as well as earlier and greater citation of published work (See The
Effect of Open Access).


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
ISSN 1410-2420 (print), 2528-6528 (online)
Published by Accounting Department, Faculty of Economics, Islamic University of Indonesia and
Supported by IAI-KAPd (Ikatan Akuntan Indonesia -

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