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Author Guidelines

General requirements

1. Manuscripts must present original research in the fields of accounting and finance, with particular emphasis on Islamic accounting and finance.
2. Manuscripts submitted to JAKIs must not have been previously published, in whole or in substantial part, or accepted for publication elsewhere. Manuscripts must also not be under consideration or review by another journal at the time of submission.
3. Manuscripts must be written in English and include the authors’ names, institutional affiliations, and email addresses. Manuscripts must be prepared in Microsoft Word using a 16 × 24 cm page size, 2.5 cm margins on all sides, Times New Roman 10 pt, single spacing, and justified alignment. The header and footer should be positioned 1.27 cm from the page edge. Manuscripts should be 15–25 pages in length, including tables, figures, and references.
4. Manuscripts must comply with these Author Guidelines and follow the JAKIs article template. Manuscripts that do not meet these requirements may be returned to the authors for revision before entering the review process. Download the JAKIs article template here.
5. All manuscripts must be screened for similarity using Turnitin before submission. Authors must ensure that the overall similarity index does not exceed 20%, excluding references. The Turnitin similarity report must be submitted together with the manuscript. Manuscripts showing indications of plagiarism may be rejected regardless of the similarity index.
6. Manuscripts must be submitted exclusively through the JAKIs Open Journal Systems (OJS). Submissions by email will not be accepted.

The JAKIs editorial team reserves the right to make minor grammatical and stylistic corrections without altering the meaning or substance of the manuscript.

Structure of Article

Title
The title should be concise, clear, informative, and accurately reflect the content of the article, with a maximum of 15 words. It should be written in sentence case, with only the first word and proper nouns capitalized. Acronyms and abbreviations should retain their standard capitalization. The title should be formatted in Times New Roman, 11 pt, bold, and center-aligned.

Author information
Authors’ full names should be provided without academic or professional titles and written in Times New Roman, 10 pt. Institutional affiliations should include the university or institution, city, and country. Superscript numbers should be used to link each author to the appropriate affiliation. The corresponding author should be identified with an asterisk (*) and a valid email address. Affiliations and other author information should be written in Times New Roman, 9 pt. All author information should be center-aligned.

Abstract
The abstract must be written in English as a single paragraph of 150–250 words and follow a structured format consisting of the following five elements:

Purpose – Clearly state the purpose or objective of the study.
Method – Briefly describe the research method, including the research design, data or data sources, and analytical techniques.
Findings – Present the main findings of the study clearly and concisely.
Implications – Highlight the theoretical contributions, practical implications, and/or policy implications of the findings, where applicable.
Originality – Explain the distinctive contribution of the study to the existing literature.

The structured headings Purpose, Method, Findings, Implications, and Originality should appear within the same paragraph. The abstract should accurately reflect the substance of the study and must not include citations or detailed statistical test results. Use Times New Roman, 9 pt, single-spaced, and justified alignment.

Keywords
Provide 3–5 keywords that represent the main topics of the article. Keywords should be arranged alphabetically and separated by semicolons. Use Times New Roman, 9 pt, italic, and justified alignment.

1. Introduction
The introduction should provide a clear background and context for the study, supported by relevant and up-to-date literature. It should identify the research problem, briefly synthesize relevant prior studies to establish the research gap, and clearly explain the novelty and significance of the study. The research objective(s) should be explicitly stated, along with the expected theoretical and/or practical contributions. Research questions may be presented, where applicable, in accordance with the research design and objectives. The section may conclude with a brief overview of the article structure.

The introduction should be approximately 2–3 pages in length, written in Times New Roman, 10 pt, single-spaced, and without subheadings.

2. Literature review and hypotheses development / Literature review
This section should provide a critical and systematic synthesis of relevant theories and previous studies related to the research topic. Unlike the selective use of literature in the Introduction to establish the research gap, this section should examine the literature in greater depth to establish the theoretical or conceptual foundation of the study and position the study within the existing body of knowledge. Authors are encouraged to prioritize relevant and recent literature from reputable scholarly journals while appropriately citing seminal works where necessary.

For hypothesis-testing research, hypotheses should be developed based on relevant theories, empirical evidence from previous studies, and logical reasoning. Each hypothesis should be stated at the end of the discussion of the respective relationship.

For qualitative research, this section should critically synthesize the theoretical or conceptual perspectives and previous studies relevant to the research problem, clarify the theoretical or conceptual lens, and demonstrate how the study is positioned in relation to existing knowledge.

Subheadings, if used, should be italicized and written in sentence case. The manuscript should use no more than two heading levels (e.g., 2 and 2.1); third-level headings (e.g., 2.1.1) should not be used.

This section should be approximately 2–4 pages in length, written in Times New Roman, 10 pt, and single-spaced.

3. Research method
This section should clearly explain how the study was conducted to ensure transparency and methodological rigor.

For quantitative research, this section should include, where applicable, the research design, population and sample, data sources and collection procedures, variable definitions and measurements, research instruments, research model, estimation methods, and data analysis techniques. Authors should briefly justify the choice of research design, estimation methods, and analytical techniques in relation to the research objectives and data characteristics.

For qualitative research, this section should include, where applicable, the research approach or design, research setting and context, participants or informants and their selection, data sources and collection procedures, period of data collection, data analysis procedures, and strategies used to ensure the trustworthiness of the findings. Authors should briefly justify the choice of research approach or design and analytical procedures in relation to the research objectives and context of the study.

For research involving human participants, authors should disclose relevant ethical considerations, including ethical approval, where required, informed consent procedures, and measures taken to protect participants’ confidentiality, anonymity, and privacy.

Mathematical and statistical equations should be created using an equation editor and should not be presented as images.

The research method should be approximately 2–3 pages in length, written in Times New Roman, 10 pt, single-spaced, and without subheadings.

4. Results and discussion
The results and discussion should be presented in separate subsections and constitute the main part of the article.

The results should present the main findings clearly and systematically in accordance with the research objectives or research questions. For quantitative research, the results may include, where applicable, descriptive statistics, measurement or instrument assessment, model evaluation, hypothesis testing, and other relevant analyses. For qualitative research, the results should present the main themes, categories, patterns, or other relevant findings supported by appropriate empirical evidence.

The discussion should interpret and explain the significance of the findings rather than merely restate the results. The findings should be critically discussed in relation to the research objectives or research questions, relevant theories, previous studies, and the broader body of knowledge. Authors should highlight whether the findings support, extend, refine, or challenge existing knowledge. Unexpected or contrasting findings should also be discussed where relevant.

Subheadings should be italicized and written in sentence case. The manuscript should use no more than two heading levels (e.g., 4 and 4.1); third-level headings (e.g., 4.1.1) should not be used.

This section should be approximately 5–9 pages in length, written in Times New Roman, 10 pt, and single-spaced.

5. Conclusion
The conclusion should summarize the study’s main findings in relation to the research objectives or research questions, without merely repeating the results and discussion. It should clearly highlight the key conclusions and, where applicable, the theoretical contributions, practical implications, and policy implications of the study. The limitations of the study should be acknowledged, followed by relevant recommendations and/or directions for future research.

The entire section should be written concisely in narrative form, without subheadings, bullet points, or numbering. The conclusion should be approximately 1–2 pages in length, written in Times New Roman, 10 pt, and single-spaced.

6. Acknowledgements
Authors may acknowledge individuals or institutions that provided significant assistance, funding, sponsorship, or other support for the study. Acknowledgements should be brief and limited to contributions that do not qualify for authorship. Authors should obtain permission from individuals or institutions named in this section, where appropriate. If there are no acknowledgements to declare, authors should state: “The authors have no acknowledgements to declare.”

7. Authorship contribution statement
The Authorship Contribution Statement should briefly describe each author’s contributions to the study and manuscript and clearly identify their respective roles and responsibilities.

8. Conflict of interest statement
Authors must disclose any financial, professional, institutional, personal, or other relationships that could potentially influence the objectivity, integrity, or interpretation of the research. If no conflicts of interest exist, authors should explicitly state: “The authors declare no conflict of interest.”

9. AI usage statement
Authors must disclose any use of generative artificial intelligence (AI) or AI-assisted technologies in the preparation of the manuscript. The disclosure should clearly describe how the technology was used, such as for language editing, writing assistance, or data analysis, where applicable. AI tools must not be listed as authors, and authors remain fully responsible for the accuracy, originality, integrity, and content of the manuscript.

If no generative AI or AI-assisted technologies were used, authors should explicitly state: “The authors declare that no generative AI or AI-assisted technologies were used in the preparation of this manuscript.”

10. References
References must follow the American Psychological Association (APA) 7th edition style and be arranged alphabetically by the first author’s surname. All sources cited in the text must be included in the reference list, and all entries in the reference list must be cited in the text.

Authors must use reference management software, such as Mendeley or Zotero, to manage citations and references. Authors should prioritize relevant and recent scholarly articles, particularly those published in reputable, internationally indexed journals. Seminal and other relevant older sources may be cited where appropriate.

A Digital Object Identifier (DOI) must be provided for all references that have one and presented as an active URL in the following format: https://doi.org/xxxxx. For sources without a DOI, a URL should be provided only when required by APA 7th edition guidelines.

The reference list should be approximately 3–4 pages in length, written in Times New Roman, 10 pt, and single-spaced.

Tables and figures
Tables and figures should be used where they improve clarity and readability. Each table and figure must be numbered consecutively in the order in which it is first mentioned in the text and must have a clear and concise title. Tables and figures should be center-aligned on the page.

Table numbers and titles should be placed above the table and left-aligned. Text within tables should use Times New Roman, 10 pt. A source must be provided below the table and left-aligned. Where necessary, table notes may be provided below the source. Table sources and notes should be written in Times New Roman, 9 pt, and left-aligned. If a table extends over more than one page, the column headings must be repeated at the top of each subsequent page.

Figure numbers and titles should be placed below the figure and center-aligned, followed by the source, which should also be center-aligned and written in Times New Roman, 9 pt. All tables and figures must be explicitly referred to by their respective numbers in the main text. Authors should explain and interpret the information presented rather than merely repeat its contents.

Heading and formatting conventions
Main section headings should be written in sentence case, with only the first word and proper nouns capitalized. Acronyms and abbreviations should retain their standard capitalization. Subheadings, where permitted, should be italicized and written in sentence case. The manuscript should use no more than two heading levels (e.g., 2 and 2.1, or 4 and 4.1); third-level headings (e.g., 2.1.1 or 4.1.1) should not be used.

Citation
In-text citations must follow the American Psychological Association (APA) 7th edition style. Authors should use author–date citations and include page numbers for direct quotations where required. Citation and reference formatting should be managed consistently using reference management software such as Mendeley or Zotero. All sources cited in the text must appear in the reference list, and all references listed must be cited in the text.

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 manuscript is original, has not been previously published or accepted elsewhere, and is not under consideration by another journal.
2. The manuscript is written in English and has been prepared using the current JAKIs article template.
3. The manuscript complies with the formatting, structure, length, table, figure, citation, and reference requirements stated in these Author Guidelines.
4. All required statements, including acknowledgements where applicable, the authorship contribution statement, conflict of interest statement, and AI usage statement, are included.
5. The manuscript has been screened using Turnitin before submission, the overall similarity index does not exceed 20%, excluding references, and the Turnitin similarity report is submitted together with the manuscript.
6. Citations and references follow APA 7th edition style and are managed using reference management software such as Mendeley or Zotero.

Copyright Notice

Authors retain the copyright to their published articles.

Author Fees

This journal charges the following author fees.

Article Submission: 0.00 (IDR)
Authors are not required to pay an Article Submission Fee as part of the submission process.

Article Publication: 750000.00 (IDR)

If this paper is accepted for publication, authors will be required to pay an Article Publication Fee to cover publication costs.

New Article Publication Fee Policy

Starting from Volume 15, No. 1 (2027), the Article Publication Fee will be determined based on the authors’ institutional affiliations and international collaboration as follows:

• IDR 1,250,000 — if all authors are affiliated with the same institution in Indonesia.
• IDR 1,000,000 — if the authors are affiliated with two or more different institutions in Indonesia.
• IDR 750,000 — if the manuscript involves collaboration between author(s) affiliated with institutions in Indonesia and author(s) affiliated with institutions outside Indonesia.

The current Article Publication Fee of IDR 750,000 remains applicable to articles published before Volume 15, No. 1 (2027).