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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.
  • The submission has not been previously published, nor is it before another journal for consideration (or an explanation has been provided ini 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 address to the stylistic and bibliographic requirements outlined in the Author Guidelines

Author Guidelines



The Journal of Accounting and Strategic Finance (JASF) is a journal published by the National Development University of Veteran, East Java and managed by the Faculty of Economics and Business, University of National Development, Veteran, East Java. The Journal of Accounting and Strategic Finance (JASF) was published in print since 2011 with the print ISSN 2224-2223. The Journal of Accounting and Strategic Finance (JASF) publishes article texts twice a year, containing articles in the fields of Accounting and Finance. Manuscripts are the result of research or research in the topics of State Defense Accounting, Financial Accounting, Management Accounting, Public Accounting, Islamic Accounting, Accounting for MSMEs, Accounting Information Systems and Technology, Accounting Examination, Professional Ethics, Accounting Education, Banking and Finance, Business Strategy Management and other topics that support the development of accounting science. Writing articles refers to the scientific research standards and procedures set by the editorial board for publication. Manuscript articles can come from researchers, academics, practitioners, lecturers, students and other observers who are interested in accounting research.


The text of the article sent must be:

  1. contains original works, has novelty, provides scientific contributions, and is guaranteed authenticity by the author.
  2. Never been published before in other journals, proceedings and or publications.
  3. the result of research through quantitative, qualitative and/or Mix Method approaches
  4. giving contributions both theoretically and practically to the development of science and technology measured by the novelty of findings /ideas/results of thinking by prioritizing the renewal of primary library sources referenced in the last 10 years.

The implementation of the review process by the editorial board was carried out in stages from the secretariat, executive editor and expert editor. In addition, the review was conducted blindly with peer group systems with a composition of 2 people from external parties and 1 person from internal parties, and reinforced by reviewer partners who qualified in their fields. Articles are written in the rules or styles specified in the setting and the editorial board has the right to revise the style of confinement with a note that it does not change the intent and quality of the article.

Questionnaires and other instruments:

Article manuscripts that use research with primary data or experiments must also include questionnaires and experimental instruments used.

Authors are required to send additional attachments in the form of results of data processing and original table and image files uploaded to online (Open Journal Systems / OJS) Journal of Accounting and Strategic Finance (http://jasf.upnjatim.ac.id/index .php / jasf) and or sent to the journal editorial board secretariat

Assessment of the final results of the manuscript article refers to the Scientific Publication Guidelines published by the Directorate of Intellectual Property Enrichment of the Directorate General of Research and Development of the Ministry of Research, Technology and Higher Education in 2017 can be categorized into 5 classifications namely: 

  • Accept without any changes (acceptance): the journal will publish the manuscript without changes
  • Accept with minor revisions (acceptance): the journal will publish the manuscript and ask the author to make minor repairs;
  • Accept after major revisions (conditional acceptance): journals will publish manuscripts if the author corrects the manuscript in accordance with the advice of a partner or editor;
  • Revise and resubmit (conditional rejection): the journal is still willing to reconsider the text after the author has made a major revision.
  • Reject the paper (outright rejection): the journal will not publish the manuscript even though the author will make a total revision.



 Articles are free of plagiarism and have been tested for plagiarism below 10%. Author must upload the plagiarism check result file.



Writing system

The systematics of writing consists of the initial section, namely: title; author's identity (without title), abstract, keyword, correspondence address, e-mail address. The main section for articles with a quantitative approach is: Introduction (without sub-section), Literature study (hypothesis development), Research methods, Results and discussion, Conclusions (without sub-sections), and References.

The main section for articles with a qualitative approach, namely: Introduction (without sub-sections), Literature review, Research methods, Results and discussion (propositions and research arguments); Conclusions (without sub-sections), and References.


Article Manuscript

Articles of writing are written in standard Indonesian or English.

  • Fill in the article manuscript typed 1 space.
  • The article script is written with Times New Roman font 12 and the indent for paragraphs is 1cm.
  • The size of the writing field uses A4 paper manuscript paper (210 x 297 mm), a two-column format.
  • Setting a page by referring to a 1-column format with page setup: left margin above 2.5cm and when down 2.25cm.
  • The font size of the article script for parts and sub-sections in the article is Times New Roman font 12, with capital letters at the beginning of the word, bold, and left flat and do not use numbering (bullet and numbering).
  • The article script is written in the length of the script around 8-15 pages
  • Each subtitle is written in Times New Roman font 12 and is bold.
  • The new paragraph is written indented with indent-first line 1 cm, between paragraphs not given spaces.
  • Foreign words are italic.
  • All numbers are written with numbers, except at the beginning of sentences and integers less than ten must be spelled.
  • Tables and figures must be clearly explained and numbered. Writing Tables and drawings on article scripts, if quoting from other sources, complete with complete sources.



In general, the title in article writing is made interesting, brief and able to describe the entire contents of the article. In addition, the title can be understood comprehensively, straightforward, specific, effective and informative.

In particular, the title must contain the following:

  • Titles are written in Indonesian and English.
  • The title is written in Times New Roman font 14
  • Titles are written with a single space
  • The number of words in writing a title is 15 words maximum.
  • Titles are written in capital letters only at the beginning of words in sentences, bold, and center.


Author Identity

In general, the author's identity/author's line of ownership is an integrated part of an article and refers to his authorship rights (authorship, is in the hands of the author), and ownership rights (ownership, belonging to the institution). In this connection, it must be realized that the copyright holder or the right to reproduce and distribute (and sell). In general, the author's identity/author's rank contains the author's name and institution, which shows ownership of the article's text.


In particular, the author's identity/author's rank contains the following:

  • The writing of the name and institution of the author is written in full and clearly placed in the section after the writing of the title and begins with a capital letter.
  • The author's identity contains the author's name without the title.
  • Writing the name of the author using the font Times New Roman font 12, with a capital letter at the beginning of each word, and centered.
  • The origin of the institution contains the names of Faculties, Universities, addresses, and Countries.
  • Write the origin of the institution using Times New Roman font 12, with a capital letter at the beginning of each word, italic, and center.
  • Contact address:
  • Address correspondence with home or office address and email correspondence author.
  • Write a correspondence address using Times New Roman font 10 with a capital letter at the beginning of each word, without bold, and justified.


In general, abstract is a brief review of the reasons for the research conducted, the approach or method chosen, important results, main conclusions, and / or research implications. Abstracts are placed at the beginning of the article under the name and origin of the researcher. Abstract, for Indonesian-language articles, written in Indonesian and English. This section in the form of a summary is generally quoted by an abstract service institution, so it must consist of structured paragraphs. It must be ensured that there are no spelling mistakes, grammar, and expressions in the language used. The abstract contains the main problem and / or research objectives, showing the approach or method used to solve it, presenting important findings, conclusions, and or implications of the results of the research.

Specifically, abstract (Abstract) is described as follows:

  • Abstract articles are written clearly and concisely.
  • An abstract is written in 1 paragraph with standard 1 space
  • An abstract is written between 150-250 words, written in two languages, for Indonesian-language texts, namely Indonesian and English. English abstracts are written first and then abstract Indonesian. An abstract is not a summary consisting of several paragraphs. The abstract content includes the research objectives, research data/objects, methods, results or conclusions, and / or research implications.
  • The abstract word is bold.
  • Abstract font type is Times New Roman font 12, justified, presented in one paragraph, and written without indent at the beginning of the sentence.



In general, the keywords in the article are a selection of meaningful words from a document that can be used to index the contents. The number of keywords presented generally consists of 3–8 words (which can be arranged in short phrases). The selected words should not repeat the title and may not use words that do not appear at all in the entire article.

Specifically, keywords are described as follows:

  • Key keywords or keywords, in writing keywords or keywords using keywords that are consistent and reflect important concepts in the article
  • Writing keywords or keywords adapts to the language in the article.
  • Keywords or keywords are written in Indonesian and English. Keywords are carefully chosen, appropriate and able to reflect the concepts/variables contained in the article, with a number of between three and six keywords.
  • Keywords consist of 3-8 phrases (2-3 words) which are at the core of the description of abstraction. Keyword words are bold.


In general, the introduction contains the motivation and importance of research (explaining the problem and focus of research), the development of previous research (state of the art), goals and contributions of research, implications, and systematics of article writing. Preliminary clearly formulates research problems that will be resolved, so that their contribution to science and technology is clear. The writer or researcher starts by reviewing the latest literature and synthesizing the problem. The description of the recognition of previous research is very important to support the author's ideas and arguments. It is recommended not to quote the literature as the first sentence. Write the thoughts or ideas of the author as the topic sentence or the first sentence in the paragraph.

Specifically, the preliminary presentation is described as follows:

  • The introduction is written in a flowing paragraph.
  • The introduction contains background problems, research motivation, research goals and contributions, literature that is closely related to research, that is, quantitative research provides explanations of theories that underlie hypotheses and the development of hypotheses and qualitative research provides an explanation of the focus of research or studies that are of concern to researchers.



In general, research methods describe what researchers have done to answer research questions. In particular, the research method is described as follows: The research method is written in a flowing paragraph. Quantitative research, Research Methodology contains the research design used (method, data type, data source, data collection techniques, data analysis techniques, operational definitions, and variable measurements). Qualitative Research, Research Method contains an explanation of the Research approach used (method, source, and selection of informants, reasons for selecting informants, data collection techniques, etc.)

Results and Discussion

In general, the results and discussion consist of results, which explain the essence of an article that presents data on research results found and arranged in illustrations (tables, pictures, photos, plans, or diagrams). The author can present the results simply and clearly, report the data as if and not raw data. The author must also be able to read the meaning of the data to the reader of the article through straightforward text, not by copying the data in the illustration. Refer to which illustration is relevant to the description, including what negative data is not found, if it affects the interpretation of results.

After describing the results, the paragraph continues with a discussion that contains an explanation of what the results mean and their implications for future studies, not repeating what has been described in the literature review or results. The author can link the results to the questions asked in the introduction. If there are more than 1 research objectives, sort chronologically in the discussion. The author must interpret the information gathered during the study, linking the facts observed during the research with previous theories or studies. The statement agrees or even has a different opinion from the previously published work. In addition, the theoretical and practical implications of the findings of the researchers are discussed based on the results of the study. The discussion of the study concludes with overall conclusions on the results and discussion as well as the limitations of the researcher during conducting the research.

Specifically, the results and discussion are described as follows:

  • The results and discussion are written in paragraph form.
  • The results and discussion contain the results of empirical research or theoretical studies written systematically, critical, and informative analysis.
  • The use of tables and images is only a supporter that clarifies the discussion and is limited to those who are truly substantial, for example, tables of statistical test results, drawings from model testing, etc.
  • Discussion of the results is argumentative concerning the relevance between results, theories, previous research and empirical facts found, and shows the novelty of the findings.
  • Discussion of the results also describes the implications of the existing results and the limitations of the study.



In general, the conclusions contain a collection and summary of the most important results and their implications. Status issues must be briefly reviewed before new findings are presented. The author concludes by involving a number of extrapolations, including suggestions for future research. The conclusion is a summary of the results of the study and emphasizes important findings. The author can align with the statement of research objectives. Generalizations are made carefully while paying attention to the limitations of the findings. The implications of the findings can be written and suggestions must relate to the implementation or results of research, meaning that they are not made up and must be justified.

In particular, the conclusions contain the following description:

  • Conclusions are written in flowing paragraphs (no sub-sections)
  • Conclusions contain conclusions with widespread appropriation from the discussion of the results of the study written briefly and clearly, showing clarity in the contribution of findings, the emergence of new theories and the possibility of developing research that can be done in the future.
  • Conclusions contain the theoretical and practical implications written in flowing paragraphs.



Writing and compiling references must be standard and consistent by using standard citation applications (reference managers) such as Mendeley, Zotero, Reffwork, Endnote, and others.

The reference requirements are described as follows:

  • Reference The reference composition has the latest material that has been referred to in the last 10 years.
  • The material updates in the references referenced in the article have a proportion of more than 80% originating from primary sources of accredited national research articles and international research.
  • The higher the primary library that is referred to, the more qualified the article was written with the record of the frequency the writer refers to himself (self-citation) can reduce the assessment.
  • The only written references are those referred to in the article and arranged alphabetically.
  • Reference writing refers to the standard 1 space
  • All listed in the reference must be referred to in the text
  • Reference update is preferred



How to reference and quote using a standard and consistent system and use standard citation applications, such as Endnote, Mendeley, Zotero, etc.


Supporting Instruments

Supporting instruments are developed in an informative and complementary manner.


Writing Formulas

Mathematical formulas are clearly written with Microsoft Equation or other similar applications

The source and year of the formula are written in full.


Writing Tables

Writing Tables are equipped with table numbers with Arabic numbers (1, 2, 3, etc. not I, ii, iii, etc.). without the right or left border

The table must have a title at the top of the table.

Table title is written at the top of the table with a center justified

If the table is quoted from another source (not the author's idea), it must include the source and year of the data in full.



Writing images is completed with image numbers with Arabic numbers (1, 2, 3, etc., not I, ii, iii, etc.).

The image must have a title at the bottom of the image.

The title of the image is written at the bottom of the image with a center justified.

If the image is quoted from another source (not the author's idea), it must include the source and year of the data in full.



Writing and compiling references must be standard and consistent and use standard citation applications such as EndNote, Mendeley, Zotero, etc.

Writing references refer to the format or standard of the American Psychological Association (APA) Style.


The following are examples of reference writing using the Zotero application in the format of the American Psychological Association (APA) style:

Rees, R. (1971). Quantitative Analysis in Public Finance (Book Review). Economica. Blackwell Publishing Limited.

Risk Management Solutions. (2010). The 2010 Maule, Chile Earthquake: Lessons and Future Challenges. Risk Management   Solutions Inc., 1–46.

Thakkar, R. (1987). Accounting: A Library of Quantification (Book). Contemporary Accounting Research, 4(1), 273–275. Retrieved from

http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=10927488&site=eho st-live


Baker, H. K., Veit, T. E., & Powell G. E. (2009). Dividend Policy, Creditor Rights, and the Agency Costs of Debt. Journal of Financial Economics, 38, 276–299.

Baxter, J., Chua, W. F., Elharidy, A. M., Nicholson, B., Scapens, R. W., & Gurd, B. (2008). Qualitative Research in Accounting & Management"Remaining consistent with a method? An analysis of grounded theory research in accounting. Qualitative Research in Accounting & Management, 5(7), 101–121. https://doi.org/10.1108/11766090810888917

Condie, J. (2012). Qualitative Research in Accounting & Management Article Information, Qualitative Research in Accounting & Management, 9(2), 168–193.

Haryanto, S. (2014). Identifikasi Ekspektasi Investor melalui Kebijakan Struktur Modal, Profitabilitas, Ukuran Perusahaan dan GCPI.  Jurnal Dinamika Manajemen, 5(2), 183–199. https://doi.org/10.15294/jdm.v5i2.3660

Prasetyo, T. (2013). Dividen, hutang, dan kepemilikan institutional di Pasar Modal Indonesia: Pengujian teori keagenan. Jurnal Dinamika Manajemen, 4(1), 10–22. Retrieved from http://journal.unnes.ac.id/nju/index.php/jdm%0ADIVIDEN,

Riantani, S., & Hafidz, N. (2015). Analysis of company size, financial leverage, and profitability and its effect to CSR disclosure. Jurnal Dinamika Manajemen, 6(2), 453–463. Retrieved from http://jdm.unnes.ac.id

Istianingsih, Juan Barus Gultom, & Gusfa, H. (2015). Pengaruh Good Corporate Governance dan Struktur Kepemilikan Saham Terhadap Manajemen Laba Melalui Aktivitas Riil (pp. 10– 11). Bandung: Seminar Forum Keuangan dan Bisnis (FKBI) Program Studi Akuntansi FPEB UPI. Retrieved from http://fkbi.akuntansi.upi.edu/wp-content/uploads/2016/10/14-Istianingsih-
Louise Ladegaard Bro, et al (2014). Leadership training, leadership strategies and organizational performance. Paper presented on the IRPSM conference in Ottawa 9-12 April 2014.

Unpublished thesis, dissertation, and others

Budiman, J. (2012). Pengaruh Karakter Eksekutif terhadap Penghindaran Pajak (Tax Avoidance). Tesis. Universitas Gadjah Mada.

Dokumen resmi pemerintah yang bersumber dari ketentuan perundangan-undangan Republik Indonesia.

Foster, B. (2005). Pengaruh Kinerja Bauran Penjualan Eceran dan Hubungan Pelanggan Terhadap Ekuitas Merek Serta Dampaknya Terhadap Keunggulan Bersaing dan Loyalitas Pelanggan. Disertasi. Universitas Padjdjaran Bandung

Pemberian Tunjangan Profesi Dosen dan Tunjangan Kehormatan Profesor. (2017). Jakarta: Kementerian Riset, Teknologi dan Pendidikan Tinggi.

Zulma, G. W. M. (2015). Pengaruh Kompensasi Manajemen terhadap Penghindaran Pajak dengan Corporate Governance dan Kepemilikan Keluarga sebagai Moderasi. Tesis. Fakultas Ekonomi dan Bisnis Universitas Indonesia.


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