Manuscript Types

Manuscript Types

AKUBIS: Jurnal Akuntansi Bisnis Pelita Bangsa accepts original research articles that contribute to the advancement of knowledge and practice in accounting, auditing, taxation, financial management, investment, and related fields within the journal's focus and scope.

The journal welcomes research employing quantitative, qualitative, or mixed-methods approaches, provided that the manuscripts demonstrate scientific originality, methodological rigor, and clear theoretical or practical contributions.

1. Original Research Articles

Original Research Articles present findings from original scientific investigations that have not been published previously and are not under consideration elsewhere. Research articles must clearly identify the research problem, objectives, methodological approach, findings, and contributions to the relevant field.

Original research articles may employ the following methodological approaches:

  • Quantitative Research: Studies involving numerical data, statistical analysis, hypothesis testing, econometric modeling, surveys, experiments, or other quantitative approaches.
  • Qualitative Research: Studies employing interviews, observations, document analysis, case studies, or other systematic qualitative methods to investigate accounting, financial, and business-related phenomena.
  • Mixed-Methods Research: Studies integrating quantitative and qualitative approaches within a coherent research design to provide comprehensive and complementary findings.

2. General Manuscript Requirements

All submitted manuscripts must comply with the following requirements:

  1. Manuscripts must be original, scientifically sound, and relevant to the journal's focus and scope.
  2. Manuscripts must be written in Indonesian or English using clear and appropriate academic language.
  3. Manuscripts should contain approximately 4,000–6,000 words, in accordance with the official AKUBIS article template.
  4. Manuscripts must contain an appropriate academic structure, including title, abstract, keywords, introduction, research methods, results, discussion, conclusion, and references.
  5. Abstracts must be provided in Indonesian and English, with a maximum of 200 words for each language version.
  6. Manuscripts must follow the journal's prescribed citation and reference requirements using APA style.
  7. All manuscripts must comply with the journal's publication ethics, authorship criteria, plagiarism policy, and relevant research integrity standards.

3. Manuscript Evaluation

All submitted research articles undergo an initial editorial screening to assess their relevance, originality, methodological quality, completeness, and compliance with submission requirements.

Manuscripts that meet the initial editorial requirements will proceed to the journal's double-blind peer-review process. Acceptance for publication is determined by scientific merit, reviewer recommendations, and editorial judgment.

4. Manuscript Submission

Authors must prepare their manuscripts using the official AKUBIS article template and submit their manuscripts through the journal's online submission system.

For detailed information regarding manuscript preparation, formatting, and submission procedures, please consult:

Important Notice: AKUBIS currently prioritizes original research articles. Other manuscript categories may be considered only when explicitly announced or authorized by the editorial board.