Author Guidelines

1. General Information

JEKAMI: Journal of Accounting publishes high-quality research articles in the field of Accounting and Finance. The journal welcomes empirical, theoretical, and methodological studies using qualitative, quantitative, or mixed methods that contribute to the development of accounting theory and practice.

Manuscripts must be original, unpublished, and not under consideration in any other journal. All manuscripts must be written in English or Bahasa Indonesia, following the journal template available on the website.

Submissions must be made through the Online Submission System (OJS) at the journal’s official page.

2. Manuscript Structure and Format

2.1. Title and Author Identity

  • Title: Written in English, using Times New Roman, 16 pt, Bold, maximum 15 words. The title should be clear, specific, and reflect the content of the study.

  • Author Names: Written using Times New Roman, 9 pt, Bold. Full names must be provided (no abbreviation).

  • Affiliation: Written below each author’s name using Times New Roman, 9 pt.

  • Email Address: Include the institutional email (e.g., name@university.ac.id).

Example:

The Influence of Islamic Corporate Governance and CSR on Financial Performance
Dwi Rahmadani Kadiri¹, Alwi², Nurul Huda³
Universitas Tadulako, Palu, Indonesia
email: dwi.rahmadani@untad.ac.id

2.2. Article Info

Include the following section before the abstract:

Article Info

Article History:
Received: August xx, 202x
Revised: October xx, 202x
Accepted: December xx, 202x

2.3. Abstract and Keywords

  • Abstract: Written in English (maximum 250 words) in a single paragraph using Cambria, 10 pt, italic, single-spaced.

  • Must include: background, objectives, methods, results, and conclusions.

  • Avoid citations and abbreviations unless essential.

Example of Abstract:

This study aims to determine whether the practice of Islamic Corporate Social Responsibility affects the financial performance of Islamic Commercial Banks. The research uses an exploratory quantitative approach with annual report data from Islamic Banks during the 2014–2018 period. The data analysis technique used is multiple linear regression to measure the relationship between variables. The results show that Islamic CSR practices do not significantly affect financial performance. (Abstract typed using Cambria 10 pt, italic, single-spaced, maximum 250 words).

Keywords: Maximum five (5) keywords, separated by commas. Written in Cambria, 10 pt, italic, single-spaced.

2.4. Main Text Structure

All parts of the manuscript use Cambria 11 pt, normal, single-spaced. Section headings use Times New Roman 11 pt, bold, aligned to the left.

The structure includes:

1. Pendahuluan (Introduction)

Contains the research background, problem formulation, research significance, objectives, and theoretical rationale. Include relevant literature review and hypothesis development (if applicable).

2. Tinjauan Pustaka (Literature Review)

Includes theories and prior research relevant to the topic. Literature should support conceptual development and hypothesis formulation (if any).

3. Metode Penelitian (Research Method)

Describes the research design, scope or object, data collection methods, operational definitions of variables, data sources, and analytical techniques.

4. Hasil dan Pembahasan (Results and Discussion)

Presents research findings supported by tables, figures, or graphs. The discussion interprets the findings logically and compares them with previous studies.

5. Penutup (Conclusion)

Contains concise conclusions and recommendations derived from the results and discussions.

6. Daftar Pustaka (References)

Must be arranged alphabetically by author surname. Use Cambria, 11 pt, normal. Authors are strongly encouraged to use reference management software such as Mendeley, Zotero, EndNote, or RefWorks.

The reference style follows the APA (7th Edition) format.

3. Reference Examples

a. Books:
Bardach, E. (2004). Practical Guide for Policy Analysis: Eightfold Paths toward Problem Solving. CQ Press.
Budiman, R. (2013). Kebijakan Publik: Membangun Pelayanan yang Responsif. Bandung: Hakim Publishing.

b. Journal Articles:
Fatmawati. (2016). Relationship Among Stakeholders for Solid Waste Management in Makassar. OSR Journal of Humanities and Social Science (IOSR-JHSS), 21(5), 18–23.

c. Online Source:
World Bank. (2023). Global Economic Prospects. Retrieved from https://www.worldbank.org

4. Manuscript Length

The manuscript should be between 10 to 20 pages (including tables, figures, and references).

5. Tables and Figures

  • All tables and figures must be numbered consecutively (e.g., Table 1, Figure 1).

  • Titles should be placed above tables and below figures using Cambria 10 pt, italic.

  • All figures must be clear, high-resolution, and placed within the text (not in separate files).

6. Writing Style and Formatting

  • Manuscript size: A4 (21 cm × 29.7 cm)

  • Margin: Top 2.5 cm, Bottom 2.5 cm, Left 3 cm, Right 2.5 cm

  • Line spacing: Single (1.0)

  • Paragraph indent: 1 cm

  • Text alignment: Justified

7. Submission and Review

  • Manuscripts must be submitted via the Online Submission System (OJS).

  • All submissions will undergo a double-blind peer review process by at least two reviewers.

  • The review process typically takes 4–8 weeks.

8. Ethical Considerations

Authors must comply with the journal’s Publication Ethics, Plagiarism Policy, and Author Statement Form. Any detected academic misconduct will result in rejection or retraction.

9. Publication Fee

Details about Article Processing Charges (APC) can be found on the Author Fees page.

10. Copyright and Licensing

Authors retain copyright under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This allows sharing and adaptation with proper attribution to the original work.

11. Contact Information

Editorial Office – JEKAMI: Journal of Accounting
Published by Pustaka Digital Indonesia
Jl. Sultan Alauddin, Makassar, Indonesia
Email: journalofeconomics@jekami.ac.id
Phone: +62 857-9646-1067