Author Guidelines

General Guide

Scientific articles are articles originally from ideas and thoughts written in research in the accounting field. Articles written for JFBA are scientific articles that have not been published in another journal or are being submitted in a publication or journal system elsewhere. The articles are written and presented in English.

Systematic Writing


The title should be short, clear, and informative, but does not exceed 20 words. It has to be pinpointed with the issues discussed. The article title does not contain any uncommon abbreviations. The main ideas should be written first and followed then by their explanations.

 Author’s Identity

The author's name should be accompanied by the author's institution, institution's address, and email address, without any academic titles or job titles.


Written in English. Using type abstract one paragraph unstructured, A4 11 point, single spacing, right-left flat, the number of words does not exceed 200 words, there are no quotes and abbreviations/acronyms. The abstract must contain an introduction or the problem under study including the purpose of the study if possible, make it in one sentence. Research design, the method of taking and sample size, methods and data collection, and data analysis.

Findings (OR / RR, CI, or theme in qualitative research). Write one or two sentences to discuss the results and conclusions. The recommendations and implications of the research results are written.


The introduction consists of the background of the research, the research purpose, and the contribution of the research. Research articles if written in original are preferred. However, if there are other manuscripts such as philosophical views, and theoretical concepts, book reviews are also acceptable. The script is written in Times New Roman size 12, with line spacing of at least 15 pt, flat left, and right, single-sided pages, made in one column with A4 paper (210 mm x 297 mm) with a margin of 3.5 cm, bottom 2.5 cm, left and right 1 cm respectively. Manuscripts including graphic content and tables must consist of (5000 - 7000 words), preferably an even number of pages. If it exceeds the specified length, it is recommended to divide it into two separate texts. The grammar must be correct.


Methods must specifically contain the design, size, criteria, method of sampling, instruments used and collection procedures, processing, and data analysis. When using a questionnaire as an instrument, explain the contents briefly and measure which variables. The validity and reliability of the instrument must also be explained. In experimental research or interventions, it is necessary to explain the intervention procedure or treatment provided. This section must explain how research ethics approval is obtained and the protection of the rights of the respondents imposed. Data analysis using a computer program does not need written details of the software if it is not original software. For qualitative research, this section needs to explain how research safeguards the validity of the data obtained. The method section is written briefly in two to three paragraphs with a maximum of 600 words.

Result and Discussions

The findings are sorted by research objectives or research hypotheses. The results do not display the same data in two forms, namely tables/images/ graphics and narration. There is no quote in the results section. This section explains the results of the study. It must be presented clearly and concisely. The author must explore the novelty or contribution of the work to economic literature. Show clearly the results of the analysis and the discussion using the main references, relevant, and updating.


A section is written in narrative Conclusions are answers to hypotheses that lead to the main purpose of the research, in this section it is not permissible to cite the work of other authors and new information or terms in sections that did not previously exist. further information can be written in this section.


In this section, the author gives suggestions to the readers, to provide suggestions so that this research can be developed.


In this section, the author explains the limitations contained in the research.


References are written in Times New Roman font size 12 points, with a minimum line spacing of 15 pt for the distance between the included references. References use a hanging pattern, where the second line stands out at 0.25". References only contain published and selected articles that are most relevant to the text. Reference format follows the "name-year" citation style (APA reference edition 7). All sources in citations must be referenced in the text and what is in the text must be in this reference The author must write the author's last name and year of publication using brackets, for example (Altman & Kuehne, 2016) or Potter and Perry (2006) Write the first author's name and "et al", if there are more than six authors It is recommended to use reference managers, MENDELEY and ZOTERO, for example:

  • Journal

Author, AA, Author, BB, & Author, CC (year). Article title: Subtitle. Journal Title, volume (issue number), page numbers

Huda, N., Rini, N., Martini, Y., Hudson, K., & Anggraini, D. (2017). lems, Solutions, and Strategies Priority for Waqf in Indonesia. Journal of Economic Cooperation & Development, 38(1), 29.

Altman, E., & Kuehne, B. (2016). Credit markets and bubbles: Is the credit cycle over Economics and Business Review. 16(3), 20–31.

Huda, N., Rini, N., Martini, Y., Hudson, K., Anggraini, D. (2017). Lems, Solutions, and Strategies Priority for Waqf in Indonesia. Journal of Economic Cooperation & Development, 38(1), 29.

  • Proceedings of The Conference

Schnase, JL, & Cunnius, EL (Eds.). (1995). Proceedings from CSCL '95: The First International Conference on Computer Support for Collaborative Learning. Mahwah, NJ: Erlbaum.

  • Book

Author, AA (Year). Source title: A capital letter at the beginning of the subtitle. Location / City: Publisher.

Borner, S., Brunetti, A., & Weder, B. (1995). Political credibility and economic development. New York, NY: Macmillan.

  • Thesis / Dissertation

If available in the database:

Gilliland, AL (2010). A grounded theory model of effective labor support by doulas (Doctoral Dissertation). Obtained from ProQuest Dissertations and Theses. (UMI No 3437269)

If not published:

Last name, AA (year). Dissertation/thesis title. (Unpublished doctoral dissertation/master thesis). Institution Name, Location.

Considine, M. (1986). Australian insurance politics in the 1970s: Two case studies. (Unpublished doctoral dissertation). The University of Melbourne, Melbourne, Australia.

  • Database Article

Author, A. A., Author, B. B., & Author, C. C. (Year pub). Title of the article. Title of Journal, Volume (Issue), pp-pp. DOI: xx. xxxxxxxxx [OR] Retrieved from URL of publication's home page

Borman, WC, Hanson, MA, Oppler, SH, Pulakos, ED, & White, LA (1993). Role of early supervisory experience in supervisor performance. Journal of Applied Psychology, 78(8), 443-449. Obtained from supervisor / early937d%

  • Database article with DOI (Digital Object Identifier)

Brownlie, D. (2007). Toward effective poster presentations: An annotated bibliography. European Journal of Marketing, 41(11/12), 1245-1283. DOI: 10.1108 / 03090560710821161

  • Other Online Sources Are

Author, AA (year). Title of source. Retrieved from URL of publication's home page

Article from the website:

Exploring Linguistics. (1999, August 9). Retrieved from / chinese.html # tsang

Electronic article:

Becker, E. (2001, August 27). Prairie Farmers reap conservation rewards. The New York Times, pp. 12-90. Retrieved from

(One blank single space line, 12 pt)