Abstract: written in English, does not exceed 250 words. Abstract is a summary of an article consisting of 3 components, namely: specific goals and targets to be achieved in the research,  research methodology used and the unit of analysis.
and the results of hypothesis testing.  Keywords are written in one line, 3 to 6 words separated by semicolon (;) for each of the keywords.

Introduction: contains background, objectives and research questions as well as literature studies on related theories and similar studies referred to. This section can describe the importance or necessity of the research, the problem that motivates the research, the current state of research in the field, a “gap” or problem in the field and f the study has hypotheses, they are presented at the end of the introduction.

Research Methodology: This section describe how the research is being conducted which includes information about data gathering techniques,  population, sample, methods, and sotftware. The method can be described in detail and divided into separate chapters and sub-chapters.

Results: This section describe the research findings. Figures and Tables must be referred to in paragraphs, accompanied by descriptions and sources of images.  Analysis, Results and Discussion are presented systematically in accordance with the objectives of the study.

Discussion and Conclusion: This section provide the essence of the research that has been carried out, comments and analysis of the findings. This section can also discuss limitations of the research and suggestion of developments for further research.

References: Bibliography referred to in the manuscript must be written in accordance with APA style, 7th edition with a minimum number of 15 reference lists published within a maximum period of 10 years.

Attachment (If any): This section provide the details of indicators or items used in the study, or the statistical result 

3. Manuscript Templates 
• The manuscript must be written according to the journal template that has been provided.

4.  Editing References 
• Bibliography must be sorted alphabetically by the last name of the first author of each work.
• All lines after the first line of each entry in your reference list must be spaced one and a half inches from the left margin.

Example:

Books

1 Author

Hurt, R. L. (2008). Accounting Information Systems. New York: McGraw-Hill.

2 Authors

Doupnik, T., & Perera, H. (2007). International Accounting. New York: McGraw-Hill.

3 Authors

Weygandt, J. J., Kieso, D. E., & Kimmel, P. D. (2008). Accounting Principles. Danvers: John Wiley & Sons.

Institutional Author

Ikatan Akuntan Indonesia. (2007). Standar Akuntansi Keuangan. Jakarta: Divisi Penerbitan IAI.

Journals

Cohen, L. J., W, P., & David, J. S. (1996). Measuring the Ethical Awareness and Ethical Orientation of Canadian Auditors. Behavioral Research in Accounting , 98-199.

Website

Burgstahler, D., W.B. Elliott, and M. Hanlon. (2002). “How Firms Avoid Losses: Evidence of Use The Net Deferred Tax Asset Account”.

Workshop/Seminar

Wainwright, S. P. (2000). For Bordieu in Realist Social Science. Cambridge Realist Workshop 10th Anniversary Reunion Conference.

Thesis/Dissertation

Millet, P. (2005). Locus Of Control and Its Relation to Working Life: Studies from The Fields of Vocational Rehabilitation and Small Firm in Sweden. Doctoral Thesis, Department of Human Work Science. Sweden: Lulea University of Technology Sweden.

Footnotes, are used to provide additional explanations / analyzes which, if included in the text, will disturb the continuity of the manuscript. Footnotes are not used for references. Footnotes should be typed in two spaces and numbered and printed in superscript. Footnotes are placed at the end of the article.