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Author Guidelines

The Jurnal Akuntansi dan Keuangan (JAK) is a peer-reviewed journal, published biannually in May and November by The Institute of Research and Community Outreach, Petra Christian University, Surabaya, Indonesia.

The JAK invites manuscripts in the various topics include, but not limited to, functional areas of accounting and finance, financial accounting and securities market, management accounting, accounting information systems, auditing and taxation.  The JAK welcomes paper with the above aim and scopes. The JAK prioritises article which are already in english language.


Submission and Correspondence

Author shall submit paper by using our online submission system. File shall be named as follows: first three letters shall be JAK, followed by the first name of the first author and first word of the title, e.g.: JAK-windy-market. Our online submission system guides you stepwise through the process of entering your article details and uploading your files.

Manuscripts should be editable(e.g., MS-Word), typed double spaced (12-pitch font size) in a single column format on A4 size paper with 2.5-cm wide margin (top, bottom, left, right). The length of a manuscript should be limited to maximum of 30 pages total (references, figures, tables, appendices, etc. inclusive). All pages should be numbered consecutively.

All correspondences to the Editor should be addressed to:
The Editor, Jurnal Akuntansi dan Keuangan
The Institute of Research and Community Outreach

Petra Christian University
Jl. Siwalankerto 121-131 Surabaya, Indonesia 60236
Tel. +62-31-843-9040



Publication Charges
The Jurnal Akuntansi dan Keuangan charges the following author fees:

Article Submission: 500.000,00(IDR)


Authors are required to pay an Article Submission Fee as part of the submission process to contribute to review costs.

Translation or Proofread fee: 750.000,00 (IDR)

For articles that are still written in Indonesian or have not been written in good and correct English will be charged proofread fee.

Open Access and Publication Charges
The Jurnal Akuntansi dan Keuangan (ISSN 1411-0288 and 2338-8137) is an Open Access journal, which is free to access and read on the Internet.

The language of the journal is English.Please write your manuscript in good English. Authors who feel their English language manuscript may require editing to eliminate possible grammatical or spelling errors and to conform to correct scientific English may wish to use the English Language Editing service.

Manuscripts should be organized in the following order: Title; authors and affiliations; abstract and key words; main body of paper; acknowledgment (where applicable); references; appendices (where applicable).

Abstract should not exceed 150 words. The abstract should state briefly the state-of-the art, research gap, purpose of the research, methods, the principal results and major conclusions. An abstract is often presented separately from the article, so it must be able to stand alone. For this reason, References should be avoided, but if essential, then cite the author(s) and year(s). Also, non-standard or uncommon abbreviations should be avoided, but if essential they must be defined at their first mention in the abstract itself. so it may become a useful document in an information-retrieval system. Three to ten key words should be included.

SI units must be used throughout in the manuscript. If other units must be used, equivalent SI units shall follow in parentheses. No rigid rules concerning notation or abbreviation need to be observed, but each manuscript should be self-contained as to symbols and units, which should be properly defined.

Figures and Tables
Photographs, charts, illustrations and diagrams are to be referred to as "Figure(s)". All figures and tables should be placed within the text and identified with consecutive Arabic (not Roman) number in the order they are referred (separate numbers for tables and figures). All lettering, lines and symbols must be of uniform size and cropped to remove irrelevant information. It is better to use several simple tables than one large, complex table. All figures should be clear and suitable for reduction (up to 50% original size). Lettering must be clear and must be large enough to be reduced by the same proportion. All tables and figures must be accompanied by a self-explanatory caption.

Mathematical Expressions
Mathematical symbols and formulae should be typed. Particular care should be exercised in identifying all symbols and in avoiding ambiguities. Distinction should be made between the number one (1) and the letter l, or i and between the number zero (0) and the letter o. Equations must be numbered consecutively. Equation numbers should appear in parentheses. All equation number must appear on the right-hand side of the equation and should be referred to within the text. Use following sequence of parenthesis; )] }.

References and Use of Reference Management Software
Increased discoverability of research and high quality peer review are ensured by online links to the sources cited. In order to allow us to create links to abstracting and indexing services, please ensure that data provided in the references are correct. Please note that incorrect surnames, journal/book titles, publication year and pagination may prevent link creation.

Please ensure that every reference cited in the text is also present in the reference list (and vice versa). Unpublished results and personal communications are not recommended in the reference list, but may be mentioned in the text. If these references are included in the reference list they should follow the standard reference style of the journal and should include a substitution of the publication date with either 'Unpublished results' or 'Personal communication'. Citation of a reference as 'in press' implies that the item has been accepted for publication.

Authors should use reference management softwares, such as Mendeley, Zotero, or EndNote, for citations and for preparing the reference list. If no template is yet available for this journal, please follow the format of the sample references and citations as shown in this Guide.

References to published literatures should be quoted in the text in numerical order. Numerical citation should be typed on the line, not as a superscript, and enclosed in square bracket, [1]. The references should be listed together at the end of the text in consecutive order, with enough information to allow readers to find the cited item. Use of DOI is highly encouraged. Use APA 6 for references style


Reference to a journal publication:

1. Gul, F. A., Lynn, S. G. and Tsui, J. S. (2002). Audit quality, management ownership, and the informativeness of accounting earnings. Journal of Accounting, Auditing & Finance, 17(1), 25-49.

Reference to a book:

2. Scott, W.,  Financial Accounting Theory, Sixth Edition, Pearson Inc., Canada, 2012.


Reference to a conference paper:

4. Juniarti, Irwanto, A. and  Laksmana, A., Corporate Social Responsibility in Emerging Economies, Proceedings of the 12th European Conference on Management, Leadership and Governance, Bucharest, Romania, November 10-11, 2016, 190-198.

Plagiarism Screening:

Plagiarism is a threat to scholarly publishing in general and to Jurnal Akuntansi dan Keuangan in particular. Originality of the submitted work can be assured through plagiarism screening and rejection of suspected material. For maximum effectiveness, all articles submitted to the Jurnal Akuntansi dan Keuangan shall be sent to a plagiarism detection process prior to submission.

All papers will be assigned to independent experts for peer-review for minimum 3 weeks. Based on the comments and advice of the peer-reviewers, the Editor will make a decision to accept, to reject, or to ask authors to revise the manuscript. For Minor Revisions the authors will have one week to resubmit their revised manuscript. For Major Revisions the authors will have three weeks to resubmit their revised manuscript. However, authors should contact the editorial office if extended revision time is anticipated. Where the authors disagree with a reviewer, they must provide a clear response.

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.