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.
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).
The submission file is in OpenOffice, Microsoft Word, or RTF document file format.
Where available, URLs for the references have been provided.
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.
The text adheres to the stylistic and bibliographic requirements outlined in the Author Guidelines.
Author Guidelines
GENERAL GUIDELINES
The editor receives a manuscript of research results in the field of accounting, in Indonesian or English that has never been published, accompanied by a statement from the author on a stamp duty of Rp. 6,000,-. Each article will be reviewed by 2 (two) reviewers who are experts in the field of Accounting.
The article is written on A4 size paper (210mm x 297 mm) using the Microsoft Word program Times New Roman 12 pt with one column format and 4 cm left margin, 3 cm right, 3 cm top and 3 cm bottom with the distance between the posts. 1.5 spaces, minimum 10 pages, maximum 20 pages.
TITLE
The title should be short, bright, and informative, but does not exceed 12 words. It has to be pinpoint with the issues discussed. The article title does not contain any uncommon abbreviation. The main ideas should be written first and followed then by its explanations.
AUTHOR'S NAMES AND INSTITUTIONS
The author's names should be accompanied by the author's institutions, institutions address, and email addresses, without any academic titles and job titles.
ABSTRACT
The abstract contains a summary of the research background, research objectives, research methods and results achieved.
Keywords: consists of 3 to 5 words.
INTRODUCTION
Contains the research background, problem formulation, and research objectives. The introduction is written in paragraph form, by providing a tab for each new paragraph, without additional spaces.
THEORETICAL BASIS
Contains a literature review that is referred to directly in the paper, references can be in the form of books, journals, other scientific publications or internet publications that can be accounted for.
RESEARCH METHODOLOGY
Contains research materials, data collection and processing techniques. The research method is written coherently, clearly and allows other researchers to repeat the research stages.
RESULTS AND DISCUSSION
Contains the results of research that has been carried out, in the form of images, graphs and tables that are easy to understand. The results should be discussed in detail, referring to the literature in the introduction.
CONCLUSION
Contains general research results achieved and contributions to the development of science or subsequent research. Conclusions are written with descriptions without bullets and numbering.
REFERENCE
The literature listed in the References contains only the sources referenced or included in the article. Please use Reference Manager Applications like EndNote, Mendeley, Zotero, etc. Writing techniques bibliography, using the system cites American Political Science Association (APSA).
Copyright Notice
Authors who publish in Jurnal Ilmiah Akuntansi Rahmaniyah agree to the following terms:
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Attribution-ShareAlike 4.0 International (CC BY-SA 4.0) Licensethat allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access)