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Author Guidelines

Editorial received a script with the field of study of accounting science and accounting education in these themes:

A. Financial Accounting,
B. Taxation,
C. Management Accounting,
D. Auditing,
E. Sharia Accounting,
F. Public Sector Accounting,
G. Behaviourial Accounting,
H. Accounting Information System,

which used the research methodology with one of these paradigm:

A. Positive (both quantitative and qualitative),
B. Interpretive,
C. Critical,
D. Posmodern,
E. Spiritual / Religious,

With an article length of at least 15 pages and maximum of 25 pages (including attachments), A4 paper size with 1,5 spacing. Articles are typed in Microsoft Word format. Title, subtitle, article content, except author name and abstract contents, typed with Book Antiqua 12pt letter type. Abstract contents and keywords, and author names typed with Book Antiqua 10pt letter type. Every outside term must be written using italic letters. The margin is 3 cm for the left side,  2,5 cm for the right side, top, and bottom.


The Guidelines for Writing Article

The article employs double-spaced (2 space), uses A4 paper size, Old Style Bookman typography, 11 pts font size, except for tables, graphics, pictures, etc, which adjusts the author's requisite, or, unless the formats are specific in each article section (eg. , references, etc). The length of the article including abstracts, correspondence, content, and references is 4,500 to 5,500 words. Table is presented in the middle of the text with its information is aligned with the left margin and located above the table flat table placed above the table. Pictures and graphs are presented in the middle of the text with the information is placed on the bottom of the objects. Each table, picture, and graph is counted as 200 words. The entire manuscript (including tables, images and mathematical equations) is written in an editable format for editors.

Systematic of the Article

The results of a systematic study consist of: title, author's name (without academic degree), full address of the author's institution, correspondence address, abstract, keywords, introduction (without sub-chapter), hypothesis development (if any), research methods, results and discussions, conclusions, suggestions, and bibliography. The followings are the instructions for each section of the manuscript and other things required in writing the manuscript.

Conceptual paper is not accepted.


The title consists of a maximum of 15 words with initial capital letters for each word.

Identity of Author

Authors name are written sequentially lengthwise from the first author without academic degree. Authors addresses are written complete including the name of the institution, the road, and the country. Write the phone/ mobile phone number and email correspondence.


Abstract is written both in Indonesian and English and containing 150-200 words in a paragraph. The abstract for research result article contains: research objectives, population, sampling techniques, samples, methods used, key findings, and conclusions, unless, for foreign authors, abstract is written in English.


Keywords are mentioned below the abstract, written in English or Indonesian, containing 3 to 6 words or phrases. The keywords contain words or phrases which are often used in manuscripts and considered to represent and / or relate to the topic discussed.


Introduction is written without subtitles / sub chapters and stating the outset of articles substance containing topics, gap phenomena / research gap / theoretical gap, problems, objectives, originality, grand theory / theory used in the study, and hypothesis formulation. Introduction offers theoretical concepts, ideas, and presents the findings of previous research as comparators, as well as the strengthening, enrichment and refinement of discussion, analysis and interpretation. The presentation should be coherent chronologically and the logical relationship between one paragraph and the following paragraph should be clear.


Method is the sufficient information for the reader to follow the research flow well, so that the reader who will examine or develop similar research obtains the description of the research steps. This section describes the types of research and data types, population and sample, operational research variables, the data used (types and sources), data collection technique, and data analysis technique (model analysis).


Result and Discussion

The results are presented systematically, written without sub-chapters and written out completely in advance, then the author writes result discussion. The result narration contains the information, which is taken from the data, does not tell the data as it is, but tell the meaning of the data or information. For the information clarification purposes, author can add tables, images, etc. In addition, the results also present the items listed in the research objectives or the results of hypothesis examination which is proposed along with each step taken to the examination as written in the method section.

Discussion suggests results interpretation, argument development by linking the results, theories, and opinions, including the comparison with previous research results. It is also important to raise the possibility of their research results contribution to the development of science. This section does not rewrite the data on the research results.


Conclusion answers the objectives of research or study based on more comprehensive meaning of results and discussion of research. Suggestions are addressed for practical action (to the participating institution), for the development of new theories, and for further research.


Manuscripts are written by using standard citation application (MendeleyEndnote/Zotero). Reference uses APA6 (American Psychological Association) style reference manager. The references used had better be the latest references published in the last 10 years since the article is written. The total literature required is 18 or more and at least 80% of them are primary sources (for example, scientific journals). References are arranged alphabetically, chronologically and typed in indentation style, single-spaced, for example:

References from journal:

Demiralp, I., D Mello, R., Schlingemann, F. P., & Subramaniam, V. (2011). Are There Monitoring Benefits to Institutional Ownership? Evidence from Seasoned Equity Offerings. Journal of Corporate Finance, 17(1), 1340-1359.

References from book:

Ferdinand, A. (2011). Metode Penelitian Manajemen, Pedoman Penelitian untuk Penulisan Skripsi, Tesis, dan Disertasi Ilmu Manajemen. Semarang: Badan Penerbit Undip.

References from internet:

http://www.kbr68h.com/index.php. Tindak Tegas Penipu Laporan Keuangan Bakrie. Accessed on January 27, 2011.

References from Proceeding:

Khafid, M. (2015). Factors Affecting Earnings Persistence (Institutional Ownership as a Moderating Variable). Proceeding, Airlangga Accounting International Conference.

References from Unpublished Works (Thesis, Dissertation, etc):

Wahyudin, A. (2012). Pengaruh Ownership Structure terhadap Debt Policy dengan Prinsip-Prinsip Corporate Governance sebagai Variabel Intervening. Dissertation. Economics Doctoral Study Program Postgraduate Program of Diponegoro University.

State Documents:

Peraturan Bank Indonesia Nomor: 11/25/PBI/2009 Tentang Penerapan Manajemen Risiko bagi Bank Umum.


The citation in manuscript articles is written in the format of names (one word) and years, such as: Fachrurrozie (2011) if its written in the commencement of a sentence, and (Yanto, 2012) if its written in the end of a sentence. If there are more than two authors used et al. After the first author's name, such as: Asrori, et al. (2010). For more than one reference, citations are based on chronology of the year or alphabets if there is the same year. Example: (Asrori, 2010; Kiswanto, 2010; Mukhibad, 2010; Yanto, 2010)) or (Niswah, 2008, Wahyudin, 2009, Khafid, 2010). The source of citations taken from the work of the agency should mention the acronyms of the institution concerned, for example, (IAI, 2013)


Table or picture is presented in the body of the text. Each table or picture is given a serial number, the corresponding title to the contents of the table or picture, and the quotation source (if relevant). Table uses the font size according to the writer's requisite, single line spacing, table headings which is loocated on top, starting from the left margin, while the figure is presented by taking the middle position from the right-left, the title should be underneath the figure positioned in the middle, as follows:

Table 1. Reliability Test


Alpha Cronbachs Coefficient


Control Environment



Risk Assessment Manajemen



Activity Control



Information dan Communication









Source: The Processed Primary Data (2017)


The manuscript must save as microsoft office 1997-2003.  

Submission Preparation Checklist

As part of the submission process, authors are required to check off their submission's compliance with all of the following items, and submissions may be returned to authors that do not adhere to these guidelines.

  1. The submission has not been previously published, nor is it before another journal for consideration (or an explanation has been provided in Comments to the Editor).
  2. The submission file is in OpenOffice, Microsoft Word, RTF, or WordPerfect document file format.
  3. Where available, URLs for the references have been provided.
  4. The text is single-spaced; uses a 12-point font; employs italics, rather than underlining (except with URL addresses); and all illustrations, figures, and tables are placed within the text at the appropriate points, rather than at the end.
  5. The text adheres to the stylistic and bibliographic requirements outlined in the Author Guidelines, which is found in About the Journal.
  6. If submitting to a peer-reviewed section of the journal, the instructions in Ensuring a Blind Review have been followed.

This work is licensed under a Creative Commons Attribution 4.0 International License.

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Journal Sponsorship


Accounting Department
Faculty of Economic
Cut Meutia Street No.83. Margahayu, Bekasi

Universitas Islam 45 Bekasi


Universitas Islam 45 Bekasi

Journal History

JRAK:Journal of Accounting Research and Computerized Accounting was published by Accounting Department , UNISMA Bekasi in 2010. JRAK is a journal published by the 45th Islamic University Bekasi Institute of Research and Community Service (LPPM). Published twice in 1 year, February and August, first published in February 2010 and is consistent up to now. JRAK has been registered with the Indonesian Institute of Knowledge (LIPI) with a printed version of the ISSN number 2086-4264 and starting from Volume 8 Number 2 in 2017 JRAK already has an online version of ISSN with a registration number 2581-2343.

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