Author Guidelines

PUBLICATION POLICY

JASF (Journal of Accounting and Strategic Finance) publishes manuscripts within its Aims and Scope. JASF accepts Original Research Articles, Systematic Literature Reviews, Case Studies, and Bibliometric Reviews (limited to one bibliometric review every four issues). See Manuscript Types for the requirements of each type.

Manuscripts submitted to JASF must:

Be original work with clear novelty and a scientific contribution, and be guaranteed authentic by the authors;
Not have been published before, and not be under consideration by another journal, proceedings, or other publication;
Report research using quantitative, qualitative, or mixed-method approaches, or a systematic review of the literature;
Contribute both theoretically and practically to accounting and strategic finance, and draw mainly on recent primary sources (see References).

Peer review.
Every manuscript is first screened by the editors for scope, plagiarism, and compliance with these guidelines. Manuscripts that pass screening are reviewed double-blind by at least two reviewers who are experts in the field, at least one of whom is external to Universitas Pembangunan Nasional “Veteran” Jawa Timur. The review process usually takes 4–16 weeks. Details are in the Review Policy. The editors may edit the style of accepted manuscripts without changing their meaning or quality.

Required submission files.
Authors must upload all three of the following files when submitting. Submissions with any file missing will be returned without review.

Manuscript in Word format (.docx), prepared with the JASF template, with author names and affiliations removed for double-blind review;
Similarity report in PDF format (for example, from Turnitin), showing a similarity index below 15%;
AI usage report in PDF format, showing the result of an AI writing check of the manuscript.

A cover letter is not required and does not replace the similarity report or the AI usage report. Any message for the editor can be written in the Comments for the Editor field during submission.

Questionnaires and other instruments.
Manuscripts based on primary data or experiments must include the questionnaire or experimental instrument as a supplementary file. Authors are also asked to upload the results of data processing and the original table and figure files through the JASF submission system.

Editorial decisions.
Based on the reviewers’ recommendations, the editor makes one of five decisions:

Accept without changes: the manuscript is published as submitted.
Accept with minor revisions: the manuscript is published after the authors make minor corrections.
Accept after major revisions (conditional acceptance): the manuscript is published if the authors revise it in line with the reviewers’ and editor’s comments.
Revise and resubmit (conditional rejection): the journal will reconsider the manuscript as a new submission after a substantial revision.
Reject: the journal will not publish the manuscript.

WRITING AND PUBLICATION ETHICS

All manuscripts are checked for similarity and AI-generated writing using Turnitin before review and before publication. The similarity index must be below 15%, with no more than 1% from any single source. Manuscripts with 15–30% similarity are returned to the authors for revision, and manuscripts above 30% are rejected.

Authors who use artificial intelligence tools in preparing the manuscript must disclose this in an AI Declaration section placed before the references, in line with the Plagiarism Check and AI Writing Policy. AI tools cannot be listed as authors.

Authorship must meet the Authorship Criteria, and all competing interests must be declared under the Conflict of Interest policy. Research involving human participants must follow the Ethical Clearance policy.

WRITING GUIDELINES

Structure of the manuscript

The manuscript begins with the title, author identity (without academic titles), abstract, keywords, and correspondence address with e-mail.

Quantitative articles: Introduction (no sub-sections), Literature Review and Hypothesis Development, Research Methods, Results and Discussion, Conclusion (no sub-sections), and References.
Qualitative articles: Introduction (no sub-sections), Literature Review and Focus of Study, Research Methods, Results and Discussion (propositions and research arguments), Conclusion (no sub-sections), and References.

The suggested proportion of each section is Introduction 20%, Literature Review 20%, Research Methods 10%, Results and Discussion 40%, and Conclusion 10%.

Manuscript format (JASF Template)

Manuscripts must be prepared using the JASF template and written in standard English.

Single (1.0) line spacing, Times New Roman 11 pt, with a 1 cm first-line indent for paragraphs.
A4 paper (210 × 297 mm), one-column format, with Normal margins (2.54 cm on all sides).
Section headings: Times New Roman 12 pt, bold, capitalized at the beginning of each word, left-aligned, without numbering or bullets.
Sub-section headings: Times New Roman 11 pt, bold.
The first paragraph after a heading is not indented; following paragraphs are indented. There is no extra space between paragraphs.
Length: about 15–30 pages, including tables, figures, and references.
Non-English words are italicized.
Numbers one to nine are written in words, and numbers 10 and above in digits, except at the beginning of a sentence (always in words) and for statistics, percentages, and units of measurement (always in digits).
Tables and figures are numbered and clearly explained in the text. Tables or figures taken from other sources must state the full source.

Title

The title must be attractive, concise, specific, and informative, and describe the whole content of the article.

Written in English, Times New Roman 12 pt, single-spaced, bold.
Maximum 20 words.
Capital letters only at the beginning of each word, right-aligned.

Author identity

Author names and affiliations appear after the title.

Author names are written in full, without academic titles, in Times New Roman 10 pt, capitalized at the beginning of each word, left-aligned.
Affiliations include the faculty, university, address, and country, in Times New Roman 9 pt, italic, left-aligned.
The corresponding author is marked, with an e-mail address and office address in Times New Roman 9 pt, not bold, left-aligned.
All authors are encouraged to provide an ORCID iD when registering and submitting. ORCID iDs are displayed in the published article.

To keep the review double-blind, author names and affiliations must be removed from the manuscript file used for review and entered only in the submission system and on the author page.

Abstract (150–300 words, Times New Roman 10 pt)

The abstract is structured into five parts:

Purpose: the main objective of the study, the problem or gap that motivates it, and why it matters.
Method: the research design (qualitative, quantitative, or mixed), data collection, and data analysis techniques.
Findings: the key results that answer the research questions, written clearly in the past tense.
Implications: the practical, policy, or theoretical significance of the findings.
Novelty/Value: what makes the study original and how it advances knowledge.

Keywords

Keywords are meaningful words or short phrases used to index the article.

3–6 keywords in the form of short phrases (2–3 words each), written in English and in bold.
Keywords reflect the key concepts or variables of the article, do not repeat the title, and must appear in the article.

Introduction (20%)

The introduction presents the background of the problem and its theoretical and practical context, the research motivation, the research gap based on the most relevant previous studies (state of the art), the research objectives and questions, and the contributions of the study. It is written in flowing paragraphs, without sub-sections, numbering, or bullet points.

Literature Review (20%)

Literature Review and Hypothesis Development (quantitative) or Literature Review and Focus of Study (qualitative)

This section presents the theories and previous studies used in the research. References should mainly come from reputable international journals and accredited national journals published in the last ten years, with priority given to the last five years.

For quantitative research, each hypothesis is developed from supporting theory, previous research, and logical argument, and written in this format:

H1: State the formulated hypothesis.

Hypothesis formulation policy.
Hypotheses must be grounded in theoretical propositions that explain the specific relationship between each independent variable and the dependent variable (for example, X1 → Y, X2 → Y, X3 → Y, not X1, X2, X3 → Y). JASF does not recommend simultaneous hypotheses (F-test); the F-test should be reported as a diagnostic of overall model fit in the Results section (Hair et al., 2010, 2021).

For qualitative research, the literature review is followed by the research focus, stated as a question:

RF: State the problem that represents the research focus.

The research framework or model is presented as a diagram of the relationships between variables or the focus of the study.

Research Methods (10%)

This section explains the research design and why it suits the research question; the population, sample, or participants and how they were selected; the data and data collection methods (for example, surveys, interviews, archival data, or experiments); the measurement of variables; the data analysis techniques; and ethical considerations such as informed consent and confidentiality. Enough detail must be given for the study to be replicated.

Results and Discussion (40%)

Results.
Present the key findings, using tables, figures, and statistical analyses where relevant, and explain the main patterns and observations.

Discussion.
Interpret the results in relation to the research objectives, hypotheses or research focus, and previous studies. Explain the implications for theory, practice, and policy, and acknowledge the limitations of the study.

Conclusion (10%)

The conclusion answers the research objectives, summarizes the main findings and contributions, states the theoretical, practical, and policy implications, and suggests directions for future research. It is written in flowing paragraphs, without sub-sections, numbering, or bullet points.

AUTHOR PAGE

The following sections are placed after the conclusion and before the references.

ACKNOWLEDGEMENTS (optional).
Thank people or institutions who supported the research but do not meet the authorship criteria, such as those who provided data access, language editing, or technical support.

AUTHORS’ CONTRIBUTION. State each author’s contribution using their initials, preferably with the CRediT taxonomy. Example: “AAR: Conceptualization, Methodology, Writing – original draft. ST: Formal analysis, Writing – review and editing.”

AUTHORS’ INFORMATION.
Full name, e-mail address, ORCID iD, current position, research interests, and qualifications of each author.

FUNDING.
Identify all sources of funding and explain the role of the funder in the study design, data collection, analysis, interpretation, and writing. If there was no funding, state: “This research received no external funding.”

CONFLICTS OF INTEREST.
Declare all financial and non-financial competing interests, using the authors’ initials. If there are none, state: “The authors declare no conflict of interest.”

AVAILABILITY OF DATA AND MATERIALS.
Explain where and how the data and materials supporting the findings can be accessed, or why they cannot be shared.

AI DECLARATION (if applicable).
Name the AI tool used and its purpose, and confirm that the authors take full responsibility for the content. This is not required for basic tools that check grammar, spelling, or references.

REFERENCES

References follow the APA Style 7th edition and must be managed with a reference manager such as Mendeley, Zotero, EndNote, or RefWorks.

At least 80% of references must be primary sources (articles in reputable international journals and accredited national journals).
Most references should be published within the last ten years, with priority given to the last five years.
Only works cited in the text are listed, and every work cited in the text must appear in the reference list.
References are single-spaced and listed alphabetically.
Include the DOI for every reference that has one.
Excessive self-citation is discouraged and may be considered in the review.

Formulas

Mathematical formulas are written with Microsoft Equation or a similar tool, numbered, and their source is cited.

Tables

Numbered with Arabic numerals (1, 2, 3).
The title is placed above the table, left-aligned.
No vertical borders on the left or right.
Tables taken from other sources must state the source and year.

Figures

Numbered with Arabic numerals (1, 2, 3).
The title is placed below the figure, left-aligned.
Figures taken from other sources must state the source and year.

EXAMPLES OF REFERENCES (APA 7th edition)

Journal article

Author, A. A., Author, B. B., & Author, C. C. (Year). Title of the article in sentence case. Journal Name in Title Case, Volume(Issue), first page–last page. https://doi.org/xxxxx

Journal article in Indonesian (give an English translation of the title in square brackets)

Author, A. A. (Year). Judul artikel dalam bahasa Indonesia [Title of the article in English]. Nama Jurnal, Volume(Issue), pages. https://doi.org/xxxxx

Book

Author, A. A. (Year). Title of the book (2nd ed.). Publisher.

Chapter in an edited book

Author, A. A. (Year). Title of the chapter. In E. E. Editor (Ed.), Title of the book (pp. xx–xx). Publisher.

Conference paper

Author, A. A. (Year, Month Day–Day). Title of the paper [Paper presentation]. Name of the Conference, City, Country. https://xxxxx

Thesis or dissertation

Author, A. A. (Year). Title of the thesis [Master’s thesis or Doctoral dissertation, Name of University]. Repository name. https://xxxxx

Government regulation or report

Name of Agency. (Year). Title of the regulation or report (Report No. xxx). https://xxxxx