Author Guidelines

General Writing Provisions

• Articles must follow the official template of Jurnal Akuntansi: Transparansi dan Akuntabilitas (JAkTA), accessible at https://bit.ly/4imc1hA.
• Articles must be written in proper, correct, clear, and scientifically appropriate Indonesian.
• The article length should not exceed 4,000 words.
• The manuscript must be organized systematically, logically, and be easily understood by readers from various fields.
• Each paragraph must be clearly written using indentation at the beginning.
• Line spacing within the article is 1.5, while the abstract section uses single spacing.
• All pages must be numbered sequentially.
• Authors must check spelling, grammar, punctuation, and consistency before submitting the article.
• The use of bold and italic in the article should be limited to scientific writing needs.

Title and Author Identity

• The article title should be in capital letters, bold, Times New Roman 12 pt, centered, and single spaced.
• Author identity is listed right below the article title without academic degrees.
• Author identity includes full name, institution or affiliation, and email address.
• If there is more than one author, all names and affiliations must be clearly stated.

Article Structure Articles should be organized in the following order:

• Article title.
• Author name and identity.
• Abstract in Indonesian.
• Keywords in Indonesian.
• Abstract in English.
• Keywords in English.
• Introduction.
• Research Methods.
• Research Results and Discussion.
• References.

Abstract and Keywords

• Abstracts must be written in both Indonesian and English.
• The abstract should be informative, concise, clear, and understandable independently without reading the whole article.
• The abstract should include the background or research problem, research objectives, methods used, main results, and conclusions.
• The English version of the abstract should use past tense if it matches the context of completed research.
• The length of the abstract follows the journal’s guidelines. If unspecified, each abstract should be 150–200 words.
• Abstracts use single spacing.
• Keywords must consist of 3–5 words or phrases relevant to the research topic.
• Keywords should be carefully selected to improve discoverability in indexing and scientific search services.

Introduction The introduction should be integrated and include the following elements:

• Background to the research explaining the phenomenon, condition, or problem underlying the research.
• Problem formulation highlighting the gap between the ideal and actual conditions, or the research gap.
• Review of previous studies relevant to the topic.
• Conceptual or theoretical framework supporting the research.
• Research objectives clearly formulated according to the issues discussed.
• Research novelty and expected contributions to scientific development or practice.
• The introduction must be logically organized for readers to understand the rationale, research position among previous studies, and the benefits offered by the research.

Research Methods The research methods section explains the research process systematically and scientifically. At a minimum, it should include:

• Research design and approach used.
• Research location and period, if relevant.
• Population, sample, subjects, or research objects according to the chosen approach.
• Data sources, both primary and secondary.
• Data collection techniques such as observation, interviews, questionnaires, documentation, or others.
• Research instruments and procedures, if required.
• Data analysis techniques used to answer the research questions.
• Methodological references supporting the choice of design, procedures, and analysis techniques.
• The methods description should be detailed enough for readers to assess the appropriateness and enable replication if possible.

Research Results and Discussion This section presents research results and integrated discussion. Authors should:

• Present results systematically according to the research objectives and questions.
• Present data as narration, tables, figures, graphs, or other relevant visualizations.
• Number and title each table and figure, including data sources if necessary.
• Place tables and figures centered on the page or appropriately aligned.
• Discussion should explain the meaning of results, not just repeat the data.
• Compare results with relevant theory and previous research.
• Explain similarities, differences, implications, and possible reasons for the findings.
• Show the research’s contribution to theory, policy, or relevant practices.
• Required tables and figure captions placed on a separate page at the end, following the journal template and technical requirements.

Conclusion

• The conclusion must be a concise and clear paragraph directly answering the research objectives and questions.
• Summarize the main findings.
• Explain how the results address the issues raised in the introduction.
• Show theoretical or practical implications of the findings, if relevant.
• Mention research limitations and suggestions for further research, if necessary.
• The conclusion should not merely repeat results but emphasize the main contribution and future development opportunities.

Citation and References

• All sources used in the article must be cited in the text.
• The reference list only includes sources actually cited.
• References should be arranged alphabetically by the author’s last name.
• Citation, references, tables, and figures should follow APA style as set by the journal.
• References should preferably be from publications within the last ten years, but classic or key sources may be used as needed.
• Authors are encouraged to use reference management tools such as Mendeley for citation and reference consistency.
• All references must have accurate and verifiable bibliographic information.

Plagiarism and Manuscript Quality Check

• Articles must be original scientific work and not plagiarized.
• Authors must cite sources for any ideas, data, quotations, or findings from others.
• Manuscripts must be checked with text similarity tools such as Turnitin, according to journal policy.
• Authors must ensure all quotations and paraphrasing are properly cited.
• Before submission, manuscripts must undergo a final check for format compliance, section completeness, correct citation, and language quality.

Final Provisions

Authors are responsible for ensuring the article meets all substantive and technical requirements of JAkTA. If there is a conflict between this general guideline and the official journal template, the latest guidelines issued by the journal take precedence.