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Author Guidelines

Journal of Sustainable Accounting Indonesia (JABI) is a publication media of scientific research in accounting field published by S1 Accounting Department, Faculty of Economics Universitas Pamulang on a quarterly basis with the aim of providing research benefits to the development of accounting science to academics, practitioners, students, researchers, governmental and non-governmental agencies as well as other interested parties. The research studies contained in JABI are Sustainability Reporting, Good Corporate Governance, Behavioral Accounting, Management Accounting and Corporate Sustainablity, Financial Accounting, Public Accounting Sector, Auditing, Accounting Information System and other accounting fields.
JABI received research results both in Bahasa Indonesia and English. The author should state that the results of the submitted research have not been published in any media. The determination of research results published in JABI taking into account the scientific rules and applicable general standards, research methodology used, and the implications and benefits of research into accounting science.

1. The title

The title of the script reflects the issues clearly discussed, appeal and in the appropriate Indonesian / English language rules. The title is written using capital letters Times New Roman 14 points (pt), bold print, with space 1 and placed symmetrically in the middle.

2. The author's name

The author's name is listed under the heading with a blank spacing of 14 pt, typed in capital letters without an academic / professional degree with 11 pt letter size, with the name of the institution / institution under the title, 12 pt, bold. If the author of more than 3 persons, listed only the primary author, is provided with et al where another author's name is published in the footnotes or endnotes. Include email addresses from author one and author two (if any). Slanted print email address, 12 pt letter size, bold print. Corresponding author: includes name & email address

3. Abstract / Synopsis

Abstracts at least cover the problems and purposes of research, research methods and research contributions. The distance between the email and the word "Abstract" is given two blank spaces, with 12 pt. Written in one paragraph of 100-150 words, followed by a keyword consisting of 3-5 words in italics. Abstracts are presented in bilingual, English and Bahasa Indonesia. Abstract is typed using Times New Roman 12 pt with single space.

4. Introduction

Introduction contains background research brief formulation of the main points to be discussed, research objectives, and research contributions. Introduction is written after the keyword, with a spacing of three blank spaces, 12 pt letter size, in bold. There is a spacing of 1 blank space from the Introduction to the content of Introduction

5. Theoretical Framework and Development of Hypotheses (If any)

The literature review contains literature references from previous books / research related to the research and development of hypotheses. Typed after the introduction, with two empty spaces, spacing of 12 pt, is in bold. There is a spacing of 1 blank space from the Theoretical Framework to the contents of the Theoretical Framework. For the writing of Research Methods, Results and Conclusions, Implication and Limitations, the writing’s way  is the same as the Theoretical Framework and Introduction.

6. Research Method

The research method contains the research design, target and target (population, sample, informant, or research subject), data collection technique, research hypothesis, variable operational definition, data analysis technique, and analytical method that provide sufficient detail to allow the work to be reproduced

7. Result and Conclusions

The results of the analysis regarding the answers to research questions can use tables, graphs or charts that are accompanied by descriptive discussion, findings and interpretations of the findings

8. Implications and Limitations

Describe the implications of the findings and limitations of the study and if necessary research advice will come

9. Appendix

The tables and drawings in the article only present the results of processing while in the attachment which shows the data processing process, with the sequence number followed by the complete title at the top for the table and at the bottom for the image showing reference to the script

10. References

Lists the bibliographies (excerpt from quotation sources) that are alphabetical in accordance with the author's last name or institutional name.

a. Indonesian Book

Agoes, Sukrisno and Jan Hoesada. (2009). Imitation Flower Auditing. Jakarta: Salemba

Guan, Liming, Don R. Hansen, and Maryanne M. Mowen. (2009). Cost Management. Mason: South Western.

b. Translation Book

Garrison H, Ray, Eric W. Noreen and Peter C. Brewer (2008). Akuntansi Manajerial. Buku 1. Edisi 11. Penerjemah Nuri Hinduan. Jakarta. Salemba Empat

c. Foreign Language Book

Elder.J Randal. et al. (2009). Auditing and Assurance Services. Singapore, Prentice Hall Pearson Education South Asia Ptd Ltd

d. Author of Agency

 Ikatan Akuntan Indonesia, (2009). Standar Akuntansi Keuangan, Jakarta. Penerbit Salemba Empat

e. Articles Seminar / Proceedings

 Kwarto, Febrian dan Amilin. (2011). Pengaruh Tiga Kecerdasan dan Problem Based  Learning Terhadap Hasil Pembelajaran Software Akuntansi. Simposium Nasional Akuntansi XIV, Aceh

f. Sientific journal / Publishing periodically

 Mayangsari, Sekar. (2003). Pengaruh Keahlian Audit dan Independensi terhadap pendapat Audit: Sebuah Kuasieksperimen.  Jurnal Riset Akuntansi Indonesia, vol .6 Januari, hal 1-22

g.  Tesis/Disertasi/Working Paper

 Utami, Wiwik. (2005). Dampak  Pengungkapan  Sukarela  dan Manajemen Laba  Terhadap  Biaya Modal  Ekuitas  dengan  Informasi  Asimetri Sebagi Variabel Intervening. Disertasi S3, Universitas Padjajaran.

 Guyette, Kenneth. (2008).  Instructional  Design  Model  for  Promoting Meaningful  Learning  and  Problem  Solving  Skills  for  Accounting Information  System  Students,  doctoral  dissertation, Walden  Univers

h. Internet

Ahmad, R.A.R and K.A. Kamaruddin. (2001), Audit Delay and the Timeliness of Corporate Reporting Malaysian Evidence, http:// www.ssrn. Pp 1-14

Australian Bureau of Statistics. (2000). 1996 Census of Population and Housing: Northern (Statistical Division) Queensland. Diunduh tanggal 19 Agustus 2001,

i. Ensiklopedia

Bill, Richard. (1980). The objectives and characteristics of financial reporting. Encyclopedia Britanica vol. 22, p. 242

It is suggested the use of a reference manager, MENDELEY and ZOTERO

The article should also use a body-note format of citation, instead of footnote or in-note.


Zaidan (2005, 15) argues that education should promote freedom and social justice.


It is arguable to say that education should promote freedom and social justice (Zaidan, 2005, 15).





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.

Copyright Notice

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  2. 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 acknowledgement of its initial publication in this journal.
  3. 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)



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