Author Guideline

  1. Format
  2. Manuscript typeface: Calibri font size 12 with 1 space.
  3. The length of the manuscript is approximately 4,000 - 7,000 words including attachments and references with a page margin of 1" (one inch) (top, bottom, left, and right).
  4. The cover must state the title, author's name, email, institution, and country of the author.
  5. All pages are numbered sequentially (including references and appendices).
  6. Writing bibliography using reference management (Mendeley, Endnote or Zotero)
  7. Manuscripts must follow the script template.


  1. Article Structure
  2. Title

The title must be short, clear, a maximum of 15 words. Fonts using: Calibri size 12, bold, and centered text.


  1. Author name, email address, institution and country

Author's name (without academic degree), email address, institution name, and country are written below the article title. When a manuscript is written by a team, the editor only deals with the correspondent writer.


  1. Abstract

This section contains the main problems, research objectives, methods/approaches and research results. Abstract is presented at the beginning of the manuscript and the presentation is approximately 150 to 250 words (in English and Indonesian). The abstract is roughly followed by keywords of 3 to 5 words.


  1. Introduction

This section explains the background of the problem as well as the urgency and rationalization of the research. This section also explains the purpose and benefits of article research.


  1. Theoretical Framework and Hypotheses

This section describes the theoretical framework/review of previous research, and the development of hypotheses (for research articles). The conceptual thought article should describe the discussion related to the problem in the introduction.


6 Research Methods

This section describes the research design, scope or object (population and sample), data collection techniques, operational definitions of research variables, and analysis techniques.


  1. Results and Discussion

This section presents the results of the research analysis. Tables, graphs (pictures), and/or charts can be added to the research analysis. The discussion section describes the results of data processing, interprets the findings logically, and relates them to relevant reference sources.


  1. Conclusion

The conclusion contains a brief summary of the research results and a discussion that answers the research objectives.

Limitations describe things that are actually included in the scope of the study, but cannot be included in the study and are beyond the control of the researcher due to the difficulties of certain methodologies and procedures.

Suggestions contain recommendations formulated by researchers based on research limitations that can be useful practically and theoretically for further research.


  1. Tables and Figures

The table is typed one-line spacing, with a horizontal line beginning and ending (table subtitle), without a vertical line. Tables are numbered sequentially from one.

Images must be prepared in printable form and in black and white. Sources of tables and figures must be listed.



The citation text is written by mentioning the author's last name and year of publication.

Sample Quote:

  1. One source and one author: Yunia (2010) or (Yunia, 2010)
  2. One source and two authors: Yunia and Lestari (2016). or (Yunia & Lestari, 2016).
  3. One source and more than two authors: Cite all authors' names in the first quote: Yunia, Lestari and Ismail (2014) or (Yunia, Lestari & Ismail, 2014). For further citations, it is written with the name of the first author and followed by “et al”. : Yunia et al. (2011) or (Yunia et al., 2011)
  4. More than one source and one author: Yunia (2003); Lestari (2003) or (Yunia, 2003; Lestari, 2003).
  5. Source from institution: IAI (2019) or (IAI, 2019).


  1. Reference

This section contains sources cited in the body of the article and does not include sources that are not referenced in the body of the text. The text format used in the National Conference on Business and Economic Accounting (KNABE) conforms to the APA 6th Edition (American Psychological Association) format.