Author (s) Guidelines

Author Guidelines

AKUBIS: Jurnal Akuntansi Bisnis Pelita Bangsa welcomes original scholarly manuscripts in accounting, auditing, taxation, financial management, business, and related disciplines. All manuscripts must comply with the journal's focus and scope, editorial policies, publication ethics, and manuscript preparation requirements.

1. General Submission Requirements

  1. Manuscripts must be original, unpublished, and not under consideration by another journal.
  2. Manuscripts may be written in Indonesian or English using appropriate academic language.
  3. Manuscripts must be prepared in Microsoft Word format using the official AKUBIS template.
  4. The recommended manuscript length is 4,000–6,000 words.
  5. Use A4 paper, 3 cm margins on all sides, and Book Antiqua 12 pt, unless otherwise specified in the template.
  6. Authors must ensure the accuracy of research data, citations, references, tables, and figures.
  7. Manuscripts must comply with applicable research and publication ethics requirements.
  8. All manuscripts must be submitted through the journal's online submission system.

2. Article Templates

Authors must prepare their manuscripts using the official AKUBIS article template.

3. Manuscript Structure

Research manuscripts should include the following sections:

3.1. Title

The title must be concise, informative, and accurately reflect the research content. The maximum length is 15 words.

3.2. Authors and Affiliations

All authors must provide their full names, institutional affiliations, and relevant contact information in the OJS metadata. One author must be designated as the corresponding author. Academic titles should not be included in the author names.

Authorship must comply with the journal's Authorship Criteria.

3.3. Abstract and Keywords

Abstracts must be provided in Indonesian and English, each containing no more than 200 words. The abstract should summarize the research objectives, methodology, principal findings, and conclusions.

Provide a maximum of five relevant keywords or key phrases.

3.4. Introduction

The introduction should explain the research background, significance, theoretical and empirical context, research gap, novelty, and objectives or hypotheses.

3.5. Research Methods

The methods section must describe the research design, population and sample or participants, data sources, sampling procedures, instruments, data collection, and analytical techniques. Ethical approval and informed consent must be reported when applicable.

3.6. Results and Discussion

Research findings must be presented systematically and supported by relevant evidence. The discussion should interpret the findings in relation to previous research, explain theoretical and practical implications, and acknowledge relevant limitations.

3.7. Conclusion

The conclusion must address the research objectives, emphasize the principal contributions, and provide relevant implications or recommendations without introducing new findings.

3.8. Acknowledgments

Acknowledgments may recognize individuals, institutions, or organizations that supported the research but do not meet the authorship criteria. Research funding should be disclosed where applicable.

3.9. References

References must follow the American Psychological Association (APA) style consistently.

  • References should primarily come from publications within the last ten years.
  • At least 80% of references should be scholarly journal articles.
  • Older foundational references may be included where academically justified.
  • Every in-text citation must appear in the reference list, and vice versa.
  • DOIs should be provided where available.
  • Reference management software such as Mendeley, Zotero, or EndNote is recommended.

4. Manuscript Types

Authors must ensure that their manuscripts correspond to the categories accepted by the journal. Detailed information is available in the Manuscript Types policy.

5. Peer Review Process

AKUBIS applies a double-blind peer-review process. Authors must submit an anonymized manuscript without names, institutional affiliations, email addresses, or other information that could reveal their identity.

Complete author details must be entered separately in the OJS submission metadata. Authors must also remove identifying information from document properties.

For detailed procedures, please refer to the Peer Review Process.

6. Plagiarism and Originality

Submitted manuscripts are screened for textual similarity using Turnitin. The maximum permitted similarity index is 25%, subject to editorial evaluation.

A similarity score below the threshold does not automatically establish originality. The editorial team considers the nature of textual overlap, proper attribution, and potential plagiarism.

Further information is available in the Plagiarism Policy.

7. Publication Ethics

Authors must adhere to internationally recognized ethical standards and the principles of the Committee on Publication Ethics (COPE).

Fabrication or falsification of data, plagiarism, duplicate publication, inappropriate authorship, and undisclosed conflicts of interest are prohibited.

Authors are responsible for obtaining necessary research permissions, ethics approval, and informed consent where applicable.

See the Publication Ethics policy.

8. Artificial Intelligence Policy

Authors must disclose substantive use of artificial intelligence tools in accordance with the journal's policies. AI tools cannot be listed as authors.

Authors remain fully responsible for the accuracy, originality, integrity, and ethical compliance of all manuscript content.

See the Artificial Intelligence (AI) Policy.

9. Copyright and Licensing

Authors must review and comply with the journal's copyright and licensing requirements before submitting their manuscripts.

See the Copyright and License Statement.

10. Article Processing Charges

Information regarding submission fees, article publication charges, and applicable payment procedures is available on the official Article Processing Charge page.

11. Online Submission Procedures

  1. Register or log in to the AKUBIS OJS platform.
  2. Prepare the manuscript using the official article template.
  3. Confirm compliance with the journal's editorial and ethical requirements.
  4. Complete manuscript metadata, including title, abstract, keywords, authors, and institutional affiliations.
  5. Upload the anonymized manuscript and required supporting documents.
  6. Complete the submission process through OJS.
  7. Monitor the manuscript status and respond to editorial or reviewer requests.
  8. Submit revisions and responses to reviewers when requested.
  9. Cooperate during copyediting, proofreading, and publication following acceptance.

Online Submission: Submit Manuscript through OJS.

12. Editorial Contact

For questions about manuscript preparation, editorial procedures, or submission requirements, authors may contact the journal through the official Contact Information page.

Important Notice: Authors are responsible for ensuring that their manuscripts comply with the latest journal template, submission requirements, peer-review procedures, and publication ethics policies.