AUTHORGUIDE

Before You Start!

For queries relating to the status of your paper pre decision, please don't hestitate to contact the Editorial Office.

AUTHOR RESPONSIBILITIES

Authors who submit manuscripts to JEMA warrant the following aspects, the manuscript reflects original work and should not be under review for publication elsewhere (that means it should not have been published before in its current, or similar, form. If any substantial element of your paper has been previously published, you need to declare this to the journal editor upon submission. Please note, the journal editor may use Crossref Similarity Check to check on the originality of submissions received. This service compares submissions against a database of 49 million works from 800 scholarly publishers); it should also not include derogatory, defamatory or unlawful statements (If you have a conflict of interest, you must declare it upon submission; this allows the editor to decide how they would like to proceed); authors should appropriately cite and quote any influential publication or work of other authors (citations and referencing are important when writing any research, however, authors should avoid self-citation, coercive citations, "citation-pushing"); respond swiftly to any queries during the publication process; be accountable for all aspects of your work ; treat communications between you and the journal editor as confidential until an editorial decision has been made .

Reporting Standards

A submitted manuscript should be original and the authors ensure that the manuscript has never been published previously in any journal. Data of the research ought to be represented literally in the article. A manuscript ought to include adequate detail and references to allow others to replicate the study.

Originality

The authors who want to submit their study to the journal must ensure that their study entirely original and the words and sentences getting from literature should be appropriately cited.

Generative AI Usage Principles

Copywriting any part of an article using a generative AI tool/LLM would not be permissible, the author(s) must be responsible for the work and accountable for its accuracy, integrity, and validity. The generation or reporting of results using a generative AI tool/LLM is not permissible, the author(s) must be responsible for the creation and interpretation of their work and accountable for its accuracy, integrity, and validity. The in-text reporting of statistics using a generative AI tool/LLM is not permissible due to concerns over the authenticity, integrity, and validity of the data produced, although the use of such a tool to aid in the analysis of the work would be permissible. Copy-editing an article using a generative AI tool/LLM in order to improve its language and readability would be permissible as this mirrors standard tools already employed to improve spelling and grammar, and uses existing author-created material, rather than generating wholly new content, while the author(s) remains responsible for the original work. Lastly, the submission and publication of images created by AI tools or large-scale generative models is not permitted.

Multiple Publications

Authors should not submit the same study for publishing any other journals. Simultaneous submission of the same study to more than one journal is unacceptable and constitutes unethical behavior. Nonetheless, it is acceptable for research to be repeated if it leads to different and new analyses, perspectives or comparisons with existing data. 

Acknowledgment of Sources

Proper acknowledgment of the work of others must always be given. Authors should cite publications that have been influential in determining the nature of the reported work.

Authorship of a Paper

Authorship of a paper ought to be limited to those who have made a noteworthy contribution to study. If there are others who have participated process of the research, they should be listed as contributors. Authorship also includes a corresponding author who is in communication with editor of a journal. The corresponding author should ensure that all appropriate co-authors are included on a paper. Please refer to our authorship policies for a more detailed explanation.

In accordance with COPE’s position statement on AI tools, Large Language Models cannot be credited with authorship as they are incapable of conceptualising a research design without human direction and cannot be accountable for the integrity, originality, and validity of the published work.

Disclosure and Conflicts of Interest

All sources of financial support should be disclosed. All authors ought to disclose a meaningful conflict of interest in the process of forming their study.

Fundamental Errors in Published Works

When an author discovers a significant error or inaccuracy in his/her own published work, it is the author’s obligation to promptly notify the journal editor or publisher and cooperate with the editor to retract or correct the paper.

Research and Publishing Ethics

The JEMA follows the guidelines set out by the Committee on Publication Ethics (COPE) in all aspects of publication ethics. Furthermore, as part of our commitment to maintaining high standards in research and publication, we have also developed our research and publishing ethics guidelines. We strongly encourage Author(s) to read these guidelines thoroughly as they offer valuable insights and guidance on avoiding common publishing ethics issues.

Prepare Your Submission!

MANUSCRIPT REQUIREMENTS

Many research papers follow a standardized structure, although there might be slight differences depending on the specific journal's guidelines. It is essential to carefully read and adhere to our structure guidelines below to boost your chances of publishing success. Here is the detail of our manuscript requirements (Updated June, 2023).

Format & Template
 

Article files should be provided in Microsoft Word format

While you are welcome to submit a PDF of the document alongside the Word file, PDFs alone are not acceptable. LaTeX files can also be used but only if an accompanying PDF document is provided. Acceptable figure file types are listed further below.

View our manuscript template

Article Title
 

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.

Author Details
 

The names of all contributing authors should be added to the OJS system and manuscript, please list them in the order in which you’d like them to be published. Please write author name, author affiliation (this should be where department, faculty, university, and country they were based when the research for the paper was conducted), and author email address (institutional preferred).

Structured Abstract
 

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
 

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 article’s classification should be provided after the abstract.

Introduction
 

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 manuscript’s contribution. Explaining the problem’s 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 problem’s complexity; and 4). Well-defined objectives.

Literature Review
 

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.

Framework Theory

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

Methods
 

The research methodology should cover the following points: 1). Concise explanation of the research’s methodology is prevalent; 2). Reasons for choosing the particular methods are well described; 3). The research’s design is accurate; the sample’s design is appropriate; 4). The data collection processes are properly conducted; 5). The data analysis methods are relevant and state-of-the-art.

Result and Discussion
 

This section contains of minimal three explanations for quantitative research that is consist of descriptive analysis that explain the description of respondent, 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 don’t 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.

Conclusion and Suggestion
 

The conclusion should summarise the main state of play at point of writing and consider the next steps. While conclusion should be the answer of research problem, unequivocal statement. Suggestion should be logical and appropriate. The author should present brief conclusions from the results of research with suggestions for advanced researchers or general readers.

Here are some note to do in your conclusion and suggestion section, conclude and summarize by reiterating the main argument, discuss the practical applicability of your findings or newly devised framework, elaborate on the potential implications for future research endeavors, assess the extent to which your initial inquiries have been addressed and emphasize the boundaries of your study. It's important to avoid initiating new subjects, duplicating the introduction, making self-evident assertions, or contradicting prior statements in your conclusion and suggestion section.

Acknowledgement (Research Funding)
 

Your article must reference all sources of external research funding in the acknowledgements section. You should describe the role of the funder or financial sponsor in the entire research process, from study design to submission.

Figures
 

In the realm of APA Style, it's important to note that all forms of visual presentations, excluding tables, are categorized as figures. Varieties of figures encompass line graphs, bar graphs, various charts such as flowcharts and pie charts, illustrations, drawings, maps, plots such as scatterplots, photographs, as well as informative infographics. The crux of figure creation rests upon the principle of delivering information in a coherent manner, facilitating ease of comprehension for readers. Figures should be endowed with self-sufficiency, enabling readers to grasp the content without necessitating textual reference.

There are a few other important points to note. Firstly, all figures must be provided at the highest attainable resolution and quality, ensuring clarity in both numerical values and textual components. Acceptable formats encompass .ai, .eps, .jpeg, .bmp, and .tif. Secondly, electronic figures generated in alternative applications should be submitted in their original formats or seamlessly integrated into a blank MS Word document, or alternatively presented as a PDF file. Thirdly, all captions of figures and tables should duly acknowledge the necessary credit line, acknowledgments, or attributions, particularly if the use of such figures or tables has been authorized. If these visual aids are proprietary to the author(s), this aspect should be acknowledged in the caption.

Figures should be typed and embedded in the text after each is first mentioned (or “called out”). An embedded figure may take up an entire page; if the figure is short, however, text may appear on the same page as the figure. In that case, place the figure at either the top or bottom of the page rather than in the middle. Also add one blank double-spaced line between the figure and any text to improve the visual presentation.

View the sample figures to see these guidelines in action.

Tables
 

Tables should be typed and embedded in the text after each is first mentioned (or “called out”). An embedded table may take up an entire page; if the table is short, however, text may appear on the same page as the table. In that case, place the table at either the top or bottom of the page rather than in the middle. Also add one blank double-spaced line between the table and any text to improve the visual presentation.

View the sample tables to see these guidelines in action.

References
 

The manuscript is expected to include approximately 20-25 primary and up-to-date references to ensure high-quality contributions to knowledge development. Authors are encouraged to cite articles primarily from reputable primary source publications (journals) from the last 10 years. Moreover, authors should refrain from excessively referencing their own work (self-citation). Citations and references must strictly adhere to the APA (American Psychological Association) style. We recommend that authors utilize reference management software, such as Mendeley, Zotero, RefWorks, or the basic Microsoft Word References Manager.

The details of references using APA styles can be seen here.

Appendices
 

An appendix contains material which is important to the understanding of your paper, but which would disrupt the reader's train of thought if you featured it in the main body of the article. If in doubt, study published examples in the journal you plan to submit to.

Submit your manuscript!

SUBMISSION PROCESS

All manuscripts should be submitted through our editorial system by the corresponding author.

Authors need to prepare and sign the statement letter before author(s) agree in processing their article in JEMA. Here is the list of JEMA statement letter:

JEMA Author Information

JEMA Author Contribution

JEMA Declaration of Originality

JEMA Competing Interest Statement

JEMA Copyright Transfer Agreement

Furthermore, a separate author account is required for each journal you submit to. If this is your first time submitting to this journal, please choose the Create an account or Register now option in the editorial system. If you already have an JEMA login, you are welcome to reuse the existing username and password here.

Please note, the next time you log into the system, you will be asked for your username. This will be the email address you entered when you set up your account.

Don't forget to add your ORCiD ID during the submission process. It will be embedded in your published article, along with a link to the ORCiD registry allowing others to easily match you with your work.

Don’t have one yet? It only takes a few moments to register for a free ORCiD identifier.

Finally, you will receive an automated email from the journal editor, confirming your successful submission. It will provide you with a manuscript number, which will be used in all future correspondence about your submission. If you have any reason to suspect the confirmation email you receive might be fraudulent, please don't hestitate to contact the Editorial Office.

APCs

All the articles that published in JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen are freely available online (open access). The APC, amounting to IDR 1,500,000, is charged to the author once their manuscript is editorially accepted for publication. The increase in the Article Processing Charge (APC) to IDR 1,500,000 from the previous charge of IDR 300,000, starting from Vol. 18 No. 2 (2021) onwards, is primarily attributed to the escalating costs associated with providing enhanced publishing services. These services include advanced online tools for editors and authors, comprehensive article production and hosting, expanded abstracting and indexing services to improve the visibility and accessibility of the research, and superior customer support. The adjustment in the APC ensures the sustainability of the journal's high-quality publishing standards and supports the open access model, allowing articles to be freely available online, thereby maximizing the dissemination and impact of the research published.

Our objective is to efficiently narrow the digital research gap, ensuring that open access journal publication remains accessible for authors in developing countries. We grant waivers in cases of genuine need, therefore we automatically apply APC waivers for which all author groups are based in a country eligible for the Research4Life program. We completely exempt APCs for authors from 69 countries (Group A) and provide a 50% reduction for authors from 57 countries (Group B). Should you require guidance, please do not hesitate to reach out to our representative; we are delighted to offer our support.