Author Guidelines

Audience
The main audience includes academics, makers policy experts, researchers, practitioners, students, and other interested individuals with study business.
Data Availability Policy
JAKA encourages authors to share research data, uploading it to platforms that support data sharing, ensuring accessibility for verification or analysis, providing proper citations, considering ethical concerns, and justifying inability to share due to legal, practical, or ethical reasons.
Reproduction Policy
JAKA aims to disseminate systematic scientific research in Accounting, Finance, and Auditing. Permission is granted for reproducing journal content for instructional use, provided source and "Universitas Dian Nuswantoro copyright" are cited.

To reproduce journal content for non-instructional use, a written request must be submitted to the editor-in-chief. The applicant must inform the author of the intended use. The journal usually doesn't charge a fee for copyright waivers. Copyright in articles is transferred to Universitas Dian Nuswantoro, unless otherwise stated. If not, permission must be sought directly from the author.
Submission of Article
Authors must submit Word manuscripts to JAKA via online submission, following guidelines. Confirmation and a signed submission statement form are required before the editor can process the manuscript.
Author Guidelines
Mendeley tool must be used to create reference lists for manuscripts, with each entry providing clear identification and using APA citation style.
Format
Manuscripts should be typed on A4 paper (210mm x 297mm), in Times New Roman 12-point font, with 1.5 spacing, except for indented quotations. Manuscripts should be saved as Word files. All pages, including tables, appendices, and references, should be numbered consecutively. Spell out numbers from one to ten, except in tables, lists, and with mathematical, statistical, scientific, or technical units and quantities (e.g., three days; 3 kilometers; 30 years). All other figures are expressed numerically. Authors are encouraged to use the JAKA (Jurnal Akuntansi, Keuangan dan Auditing) format, with a sample format provided at the end of this document.
Language
Manuscripts should be written in English or Indonesian. To ensure anonymous review, authors should avoid identifying themselves directly or indirectly in their papers. Single authors should not use the word "we". English native authors should check grammar and avoid plagiarism, limiting submissions to 25%.
Article Length
Articles should be between 5,000 and 10,000 words, with the editor's discretion. Shorter or longer manuscripts may be returned for revision. Word count excludes tables, figures, and references.
Article Title
The article title should be concise, no more than 20 words, and use simple language for clear and concise communication.
Author Name and Affiliation
The research should include the full names of all authors, their affiliations, and their addresses, including postal, telephone, and email, for articles with multiple contributors.
Abstract
The abstract should be concise, non-technical, and stand alone without citations, presenting the purpose, methods, findings, and significance of the paper. It should be presented in English or Bahasa Indonesia on a separate page before the main text, without containing author names or other identifying details. Abstract should be between 150 and 250 words.
Keywords
Authors should select up to five keywords that accurately represent the article's core content, and list them and the article classification after the abstract.
Main Article
The main headings for manuscripts submitted to this journal are as follows:

Introduction
The introduction should clearly outline the study's purpose, research methods, and findings, ensuring readers can understand the paper's contribution without being too technical.
Literature Review
Discuss the purpose and importance of literature review in the context of research.
Research Method
This section typically comprises the following subsections: sampling (target population, research context, unit of analysis, sampling method, respondent profile), data collection, and measurements.
RESULT AND ANALYSIS
The report should detail the results, including the statistical analysis and justification, assuming the reader has a basic understanding of statistics.
Discussion
The discussion should:
Restate the main objectives of the research.
Reaffirming the importance of the research by highlighting its major contributions.
The summary provides an overview of the findings related to each research objective or hypothesis without introducing any new information.
The findings should be connected to existing literature and other research results.
The text suggests providing explanations for unexpected or insignificant findings.
Discuss the managerial implications of this research.
Highlights the major limitations of the study that affect internal and external validity.
Suggest insightful directions or opportunities for future research.
Conclusion
The summary should provide a concise summary of the research findings, offering suggestions for future research and the general reader, without replicating the abstract in the conclusion.
Limitation
The study's major shortcomings and limitations, including errors, methodological choices, and validity issues, need to be critically assessed and interpreted to impact the results and conclusions.
Reference
Mendeley is a reference management tool for citations and lists, with flexible subheadings allowed. Authors are encouraged to use the provided manuscript template.