Author Guidelines


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 mixed-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 composed 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 online (Open Journal Systems / OJS) Journal of Accounting and Strategic Finance ( .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%The 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, and 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 the introduction (without sub-sections) includes literature Review and hypothesis development, Research methods, Results and Discussion (propositions and research arguments); Conclusions (without sub-sections), and References.


Article Manuscript

Articles of writing are written in standard English.

  • Fill in the article manuscript type 1 space.
  • The manuscript is written in 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 8-25 pages
  • Each subtitle is written in Times New Roman font 12 and is bold.
  • The new paragraph is written indented with an indent-first line 1 cm, between paragraphs not given spaces.
  • Foreign words are italics.
  • 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, straightforwardly, specific, effective, and informative.

In particular, the title must contain the following:

  • Titles are written in 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 25 words maximum.
  • Titles are written in capital letters only at the beginning of words in sentences, in 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 rank contains the following:

  • The writing of name and institution of the author are 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.
  • Write 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, an abstract is a brief review of the reasons for the research conducted, the approach or method chosen, important results, main conclusions, and research implications. Abstracts are placed at the beginning of the article under the name and origin of the researcher. 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, or expressions in the language used. The abstract contains the main problem and/or research objectives, showing the approach or method used to solve it, and presenting important findings, conclusions, and or implications of the results of the research.

Specifically, the abstract is described as follows:

  • Abstract articles are written clearly and concisely.
  • An abstract is written in 1 paragraph with a standard 1 space
  • An abstract is written between 150-250 words, written in English in one paragraph. 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 an 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:

  • Keywords, in writing 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 are written in 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. Describing the recognition of previous research is very important to support the author's ideas and arguments. It is recommended not to quote the literature in 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, and 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, The Research Method contains an explanation of the Research approach used (method, source, selection of informants, reasons for selecting informants, data collection techniques, etc.)


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, and 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 is more than 1 research objective, 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, critically, and informative analysis.
  • The use of tables and images is only a supporter that clarifies the discussion and is limited to those that 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.



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.


Giving an acknowledgment is a way of giving credit or props. Acknowledgments let readers know who contributed or did work on something. For example, if you look at the acknowledgements section of a book, it tells you who helped the author: writers give acknowledgement to editors, agents, friends, family, teachers, people they interviewed, and anyone else who helped them while writing. In sports or the entertainment world, award-winners usually give acknowledgement to people important to them. When you see the word acknowledgment, think of "giving credit and thanks."

Please make a list and define all abbreviations in the manuscript at first use.

This section should show the author's individual contributions to the manuscript. Use the initials to indicate the contribution of each author in this section. Example: "AAR analyzed and interpreted the data. ST performed a statistical analysis of the data and helped create the final manuscript."

Full names and email addresses of all co-authors on your manuscript. Explain each author's information such as occupation, experience, research interest, qualification, and other information.

All sources of funding for the reported research need to be identified. The role of the funding agency in designing the study, collecting data, analyzing, interpreting, and writing the manuscript should be explained. If you do not receive any funding, please state “This research received no external funding” in this section.

All financial and non-financial competing interests must be declared in this section. Please use the authors’ initials to refer to each author’s competing interests in this section. If you do not have any competing interests, please state "The authors declare no competing interests" in this section.

Research data and materials refer to the results of observations or experimentation that validate research findings. To facilitate reproducibility and data reuse, the data and materials should be easily accessed.



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

The reference requirements are described as follows:

  • Reference The reference composition has the latest material 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.

The table title is written at the top of the table with a left-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 left-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 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.

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.

Prasetyo, T. (2013). Dividen, hutang, dan kepemilikan institutional di Pasar Modal Indonesia: Pengujian teori keagenan. Jurnal Dinamika Manajemen, 4(1), 10–22. Retrieved from,

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

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
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 PelangganDisertasi. 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 ModerasiTesis. Fakultas Ekonomi dan Bisnis Universitas Indonesia.