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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.
  • The submission has not been previously published, nor is it before another journal for consideration (or an explanation has been provided in Comments to the Editor). Attach your statement letter confirmation (Download Here) in JEMA OJS system (New Submission >> Upload Supplementary Files).
  • The submission files is in Microsoft Word.
  • Follow all the instruction for bibliographic and stylistic in Author Guidelines.
  • Acceppt all instruction in Ensuring a Blind Review.
  • Authors who submitting a manuscript understand that if the manuscript accepted for publication, copyright of the article shall be assigned to JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen and the publisher of the journal.

Author Guidelines


Authors please note the following criteria:

  1. Papers should discuss the themes Financial Accounting, Stock Market, Management Accounting, Accounting in Public Sector, Audit, Tax, Management Information System, Accounting Information System, Financial Management, Marketing Management, Operations  Management, Human Resource Management, Strategic Management, International Business, Business Ethics, E-Business, Big Data Analytics In Business, Entrepreneurship, written either in English or Indonesia.
  2. Articles should be original, research-based, unpublished and not under review for possible publication in other journals. Please scan your statement letter with your signature on it. Thus, upload it in supplementary files.
  3. Manuscript should be typed in Microsof Word document format.
  4. For a brief, our template consists of title, authors name, authors identity and corresponding, abstract, keywords, introduction, literature review, method, data, and analysis, result and discussion, conclusion and limitation, and references.
  5. Authors are prohibited from canceling their submission once the article is in review or editing process.
  6. The rejected paper will be notified to the author via OJS and email.
And here is the writting guidelines of JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen (start from Vol. 17 No. 1, 2020):
The title must be appeal, clear, precise and approximately not more 20 words. Write an article title using simple and straightforward language that can offer readers a glimpse of the content with their first glance.
Write the full name of each authors without include the academic tittle.
Write Your Department, University, City, Country, and corresponding authors Email.
The abstract should stand alone, meaning that no citations are in the abstract. The abstract should concisely inform the reader of the manuscripts purpose, its novelty, methods, and findings, and its value with no more than 350 words, should be presented in English.
Introduction/Main Objectives:Describe the topic your paper examines. Provide a background to your paper and why is this topic interesting. Avoid unnecessary content. Background Problems: State the problem or economic/business phenomena studied in this paper and specify the research question(s) in one sentence. Novelty: Briefly explain why no one else has adequately researched the question yet. Declare your research gap Research Methods: Provide an outline of the research method(s) and data used in this paper. Explain your research design by defining your research type, quantitative/qualitative, the reason why choosing specific object of research, analytical tools, sample size/sample criteria, and sampling technique. Finding/Results: List the empirical finding(s) and write a discussion in one or two sentences. Conclusion: Provide conclusion(s) and implication(s) of your research. End your sentences with the answer of the main take-home message from your research.
Keywords are an important part of writing an abstract. Authors should select a maximum of ten keywords that are specific and reflect what is essential about the article. Keywords and the articles classification should be provided after the abstract.
The introduction should start with the research background (why are you conducting the research?), problem (what is the problem/gap of the study?), and purpose (what is the purpose of the research?) that demonstrate the motives of the research. The introduction should be relatively nontechnical, yet clear enough for an informed reader to understand the manuscripts contribution. Explaining the problems formulation should cover the following points: 1). Problem recognition and its significance; 2). Clear identification of the problem and the appropriate research questions; 3). Coverage of problems complexity; and 4). Well-defined objectives.
The purpose of a literature review is to look again (re + view) at what other researchers have done regarding a specific topic. Literature review investigates the gap that will be exposed and solved. The flowof all the ideas are required to be clear, linked, well-crafted and well developed. It serves as the source of the research question and especially the base or the hypotheses that respond to the research objective. A good literature review does not merely summarize relevant previous research. In the literature review, the researcher critically evaluates, re-organizes and synthesizes the work of others. The key to a successful literature review lies in author(s) ability to digest information from different sources, critically evaluate it and resent conclusions in a concise, logical and reader-friendly manner.
Theory A
This section contains referred theoretical and linked to the research and hypothesis development. We highly advise author(s) using current and primary sources from trusted international references (top tier-journals) that published no more than 10 years. For quantitative research with hypothesis testing, write your hypothesis with this following format:
H1:  Write the formulated hypothesis
The research methodology should cover the following points: 1). Concise explanation of the research methodology is prevalent; 2). Reasons for choosing the particular methods are well described; 3). The research design is accurate; the samples design is appropriate; 4). The data collection processes are properly conducted; 5). The data analysis methods are relevant and state-of-the-art.
This section contains of minimal four sub section for quantitative research that is consist of descriptive analysis that explain the description of respondent, data analysis result (like validity and reliability, manipulation check, classical assumption-if any), research analysis (to test instrument and hypothesis-if any), and research discussion. For qualitative research, author(s) can directly states their research analysis and discussion without dividing into sub section. At the end of your analysis and discussion, please dont forget to mention what is your research proportion. 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. The discussion should develop an argument by correlating results, theory, and opinion, including comparative results of previous research. It is important to state the possibility of contribution result of the research for science development. The discussion section should not merely restate the findings reported in the result section or report additional findings that have not been discussed earlier in the article. The focus should instead be on highlighting the broader implications of the study's findings and relating these back to previous research.
The author should present 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. The author also must present any major flaws and limitations of the study, which could reduce the validity of the writing, thus raising questions from the readers (whether, or in what way), the limits in the study may have affected the results and conclusions. Author(s) need to discuss only those limitations that directly relate to your research problems. For example, if conducting a meta-analysis of the secondary data has not been stated as your research objective, no need to mention it as your research limitation. 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?
The manuscript is expected to involve approximately 20-25 primary and up-to-date references to assert high-quality contributions to the knowledge development. Authors are encouraged to cite manuscripts mainly from primary source publications (journals) from the last ten years. In addition, authors should avoid excessively referencing their own work (self-citation). Citations and references must strictly follow the APA (American Psychological Association) style. We recommend that the authors should use reference management software, such as Mendeley, Zotero, RefWorks, or basic Microsoft Word References Manager.
Example of References using APA styles:
This section is provided for the author to express his gratitude either for the research funders or the other parties who contribute into research realization.
Contain the research instrument, questionnaires, experiment scenario, interview question list, and other instrument.
While equations should be numerically numbered consecutively in parentheses with aligning right margin, and it can use either the same font (Times New Roman) or the formula font. Table or figure should be numerically numbered separately (Table 1, Table 2; Figure 1, Figure 2) and fully titled, which refers to the contents of the table or figure. Underneath each table and figure, state the reliable source.


Authors need to prepare and sign the statement letter before he/she/they agree in submiting their article in JEMA. Here is the list of JEMA statement letter:
  1. JEMA Author Information >> After Editorial Confirmation
  2. JEMA Declaration of Originality >> After Editorial Confirmation
  3. JEMA Competing Interest Statement >> After Editorial Confirmation

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