Author Guidelines

Journal of Accounting Information System (JAIS)

These guidelines are prepared based on the official JAIS manuscript template. Authors must use the journal template and follow the formatting requirements below.

1. General Manuscript Format

  • Manuscripts must be written using Microsoft Word.
  • Use A4 paper size (21 × 29.7 cm).
  • Use a single-column layout.
  • The maximum manuscript length is 12 pages.
  • Use single-line spacing.
  • The main text must use Times New Roman, 10 pt.
  • Page margins must be:
    • Left: 3 cm
    • Top: 4 cm
    • Right: 2.5 cm
    • Bottom: 2.5 cm

Authors should write the manuscript in clear and consistent academic language. Foreign-language terms must be written in italics.

2. Article Title

The title must:

  • Be centered.
  • Use Times New Roman, 14 pt.
  • Clearly represent the content of the manuscript.
  • Be concise and specific.
  • Contain no more than 14 words when written in Indonesian.

Avoid unnecessary phrases such as:

  • “A Study of …”
  • “An Investigation of …”
  • “Implementation of …”
  • “Observations on …”
  • “The Effect of …”
  • “Analysis of …”
  • “Design of …”

3. Author Information

Write the authors’ names below the title using Times New Roman, 10 pt, bold.

Author information must include:

  • Full name of each author
  • Institutional email address
  • Study program or department
  • Institutional affiliation
  • Name and email address of the corresponding author

4. Abstract and Keywords

Authors must provide abstracts in Indonesian and English.

Each abstract must:

  • Contain 100–250 words.
  • Use Times New Roman, 10 pt.
  • Explain the research problem or phenomenon.
  • State the research objective.
  • Briefly describe the research method.
  • Present the main findings.
  • Explain the novelty or contribution of the study.
  • Not contain equations, figures, or tables.

The English abstract must be written in italics.

Provide up to five relevant keywords. Keywords should support article indexing and may include important terms that do not already appear in the title.

5. Manuscript Structure

Research articles should follow this structure:

  1. Introduction
  2. Research Method or Algorithm, when applicable
  3. Results and Discussion
  4. Conclusion
  5. References

Literature review articles should follow this structure:

  1. Introduction
  2. Research Method
  3. Results and Discussion
  4. Conclusion
  5. References

Section headings must use Times New Roman, 14 pt.

6. Introduction

The Introduction must clearly explain:

  • The research background
  • The main research problem
  • Relevant previous studies
  • The proposed approach or solution
  • The novelty and contribution of the study
  • The research objective

The literature review may be included in the Introduction. Authors should clearly explain how the study differs from previous research.

7. Research Method

The Research Method section must describe the research process in a clear and chronological order.

It should include, where relevant:

  • Research design
  • Research stages or procedures
  • Data sources and data collection methods
  • Research instruments
  • Algorithms or pseudocode
  • Testing procedures
  • Data analysis methods

The selected methods and procedures should be supported by appropriate references.

8. Results and Discussion

This section must present the main research findings and explain their meaning.

Results may be presented using:

  • Tables
  • Figures
  • Graphs
  • Diagrams
  • Equations
  • Other relevant visual formats

The discussion should:

  • Interpret the findings
  • Relate the findings to the research objectives
  • Compare the findings with relevant previous studies
  • Explain the contribution or implications of the results

Subsections may be used, but the content must be written in paragraph form. Avoid presenting the main discussion as bullet points.

9. Tables, Figures, and Equations

Tables and figures must be centered.

For tables:

  • Place the table number and title above the table.
  • Use the format: Table 1. Table Title.
  • Include the source below the table when applicable.

For figures:

  • Place the figure number and title below the figure.
  • Use the format: Figure 1. Figure Title.
  • Include the source when applicable.

Every table, figure, and equation must be mentioned and explained in the manuscript text.

Symbols used in equations must be clearly defined.

10. Conclusion

The Conclusion must:

  • Directly answer the research objective.
  • Summarize the main findings.
  • Be consistent with the Results and Discussion section.
  • Avoid repeating the entire discussion.
  • Include possible applications or recommendations for future research when relevant.

11. Citations and References

Authors must use Mendeley or another reference management application.

Citations and references must follow the APA style consistently.

The manuscript must include at least 15 references. Primary references should mainly come from:

  • National and international journals
  • Conference proceedings
  • Scholarly articles
  • Relevant academic sources

Publication-year requirements:

  • Journal articles, scholarly articles, and websites should generally have been published within the last five years.
  • Books should generally have been published within the last ten years.

All sources cited in the manuscript must appear in the reference list, and every source in the reference list must be cited in the manuscript.