Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) is published by the Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya which was first published in April 2022. JIAKu published four times a year, in January, April, July and October. Articles published in JIAKu can be in the form of research articles or conceptual articles (non research).

Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) invites manuscripts in the various topics include, but not limited to, functional areas of financial accounting, public sector accounting, management accounting, sharia accounting, forensic accounting, behavioral accounting, environmental accounting, tax accounting, social responsibility accounting, accounting for education, financial auditing, and accounting information system.

The primary, but not exclusive, audience is academicians, postgraduate students, business practitioners, and other people interested in business research.

Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) will not charge anything to the author for a submission fee or publication fee. Once the issue is published, the author will get an issue by email and/or the postal system.

The Author should submit the manuscript in word format to the Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Editorial Office by online submission to All manuscripts must be prepared according to the Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) guidelines.


All submitted manuscripts are read by the editorial staff. Those manuscripts evaluated by the editors to be inappropriate to the journal’s criteria are rejected promptly without any external review. Manuscripts evaluated to be of potential interest to our readership are sent to double-blind reviewers. The editors then make a decision based on the reviewer’s recommendation, from among several possibilities: Rejected, requires major revision, needs minor revision or accepted.

The editor-in-chief of the Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) has the right to decide which manuscripts submitted to the journal should be published.

Review Process:

1. Author submits the manuscript
2. Editor’s evaluation [some manuscripts are rejected or returned before the review process]
3. Double-blind peer review process
4. Editor’s decision
5. Confirmation to the authors


Each manuscript must include a reference list containing only the quoted work and using the Mendeley or Zotero tool. Each entry should contain all the data needed for unambiguous identification. With the author-date system, use the following format recommended by APA Style.

The manuscripts should be typed in A4 (210mm x 297mm), with 11-point Times News Roman font and must be single line-spaced, except for indented quotations with margins 2.5 cm. The manuscript must be saved as a word file. All the pages, including tables, appendices, and references, should be serially numbered. Spell out numbers from one to ten, except when used in tables and lists, and when used with mathematical, statistical, scientific or technical units and quantities, such as distances, weights and measures. For example three days; 3 kilometers; 30 years. All other numbers are expressed numerically. Authors are encouraged to use the Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) template. A sample template is included at the side bar of the website journal.

The manuscript must be written in good academic Bahasa Indonesia or English. Spelling follows Webster’s International Dictionary. To ensure an anonymous review, the authors should not identify themselves directly or indirectly in their papers. A single author should not use the word “we”. Authors for whom English is not their native language are encouraged to have their papers checked before submission for grammar and clarity. We use Grammarly to helps us eliminate language errors. Make sure that the manuscript does not have errors more than 250 and 20% of plagiarism indicators.

Article Length
The article should be between 15-25 pages. The allowable length of the manuscript is at the editor’s discretion; however, manuscripts with a length of less than or exceeding the specified word count may be returned to the author(s) for revision before the manuscript is considered by the editors. The word count excludes tables, figures, and references.

Article Title
The title of the article should be specific and effective, and approximately not more 12 words. Write an article title using simple and straightforward language that can offer readers a glimpse of the content with their first glance.

Author’s name and Affiliations
The full name of each author, the affiliation of each author at the time the research was completed. Where more than one author has contributed to the article, please provide detailed information for the corresponding author(s). The detailed information about the author will be placed on the ABOUT THE AUTHOR (short CV) page.

Abstract (Abstrak)
The abstract should stand alone, meaning that no citations are in the abstract. The abstract should concisely inform the reader of the manuscript’s purpose, its methods, its findings, and its value. The abstract should be relatively nontechnical, yet clear enough for an informed reader to understand the manuscript’s contribution. The manuscript’s title, but neither the author’s name nor other identification designations, should appear on the abstract page. An abstract between 150-200 words, should be presented in English and Bahasa Indonesia on a separate page immediately preceding the text of the manuscript.

Keywords are an important part of writing an abstract. Authors should select between 3-5 keywords that are specific and reflect what is essential about the article. Keywords and the article’s classification should be provided after the abstract in English and Bahasa Indonesia.

Main Article
Manuscripts submitted to this journal should have the following main headings:

Introduction (Pendahuluan)
What is the purpose of the study? Why are you conducting the study? The main section of the article should start with an introductory section which provides more details about the paper’s purpose, motivation, research methods, research gap, and findings. The introduction should be relatively nontechnical, yet clear enough for an informed reader to understand the manuscript’s contribution.

Literature Review (Tinjauan Teoritis)
In this section, the author will discuss the purpose of a literature review. Contains a description of the theories and previous research that became the basis for developing hypotheses (if any) and research models.

Research Methods (Metode Penelitian)
This section typically has the following sub-sections: sampling (a description of the target population, the research context, and units of analysis; sampling; and respondents’ profiles); data collection; and measures (alternatively: measurement).

Analysis and Discussion (Analisis dan Pembahasan)
The author needs to report the results in sufficient detail so that the reader can see which statistical analysis was conducted and why, and later to justify their conclusions.

Reporting results: The author may assume that the reader has a working knowledge of basic statistics (i.e., typically the contents covered in a 1st statistics course).

Different authors take different approaches when writing the discussion section. According to Feldman (2004:5), Perry et al. (2003: 658), and Summers (2001: 411412), the discussion section should: 1) Restate the study’s main purpose; 2) reaffirm the importance of the study by restating its main contributions; 3) summarize the results in relation to each research objectives or hypothesis, without introducing new material; 4) relate the findings back to the literature and to the results reported by other researchers; 5) provide possible explanations for any unexpected or non-significant findings; 6) discuss the managerial implications of the study; 7) highlight the main limitations of the study that could influence its internal and external validity; 8) and discuss insightful (i.e., non-obvious) directions or opportunities for future research related to the topic.

Conclusion and Suggestions (Simpulan dan Saran)
In this section, the author presents brief conclusions from the results of research with suggestions for advanced researchers or general readers. A conclusion may cover the main points of the paper, but do not replicate the abstract in the conclusion. Not only do authors write down the major flaws and limitations of their study, which can reduce the validity of the writing, thus raising questions from the readers (whether, or in what way), the limits in his studies may have affected the results and conclusions. Limitations require critical judgment and interpretation of the impact of their research. The author should provide the answer to the question: Is this a problem caused by an error, or in the method selected, or the validity, or otherwise?

In writing the article, the author(s) are required to use reference management tools (example: Mendeley, EndNote, or Zotero) in writing the citation and list of references. Authors may use some flexible terms for the subheading following the main heading. Authors are encouraged to use the manuscript template that can be found at the side bar of the website (Journal Template). References should be written using APA Style.

The author must provide high-quality artwork for all illustrations. Poor resolution or definition are not acceptable. Tables and Figures should be numbered separately. (Table 1, Table 2; Figure 1, Figure 2). Each table and each figure should be given a title and source. Figures must be prepared in printable form and in black and white. Tables do not use column lines. Figures and tables reproduced from already published work must be listed with permission from the original publisher (or copyright holder, if not the publisher).

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