01Authorship Criteria

These criteria apply the author responsibilities in the journal's Publication Ethics statement, which is based on Regulation of the Head of LIPI No. 5 of 2014 on the Code of Ethics for Scientific Publications.

Who Qualifies as an Author

Each person listed as an author must meet all three of the following conditions:

People who contributed but do not meet all three conditions, such as those who provided data access, technical support, language editing, or general supervision, should be named in the Acknowledgements rather than listed as authors.

Corresponding Author

Each submission must name one corresponding author, marked as the primary contact in OJS. The corresponding author:

• confirms that every co-author has seen and agreed to the submission and to the order of authors;
• handles all correspondence with the editor during review, revision, and production;
• replies to reviewer and editor comments professionally, scientifically, and on time;
• informs the editor in writing if the authors wish to withdraw the manuscript.

Author Contributions

Authors are encouraged to include a short statement describing each author's contribution. Roles may be described using the CRediT (Contributor Roles Taxonomy) categories, for example conceptualisation, methodology, formal analysis, data curation, and writing. Such a statement does not replace the three conditions above.

Changes to Authorship

The author list and order should be final at submission. Any later addition, removal, or reordering of authors must be requested in writing by the corresponding author. The request must give the reason for the change and confirm that all authors, including any author being added or removed, agree to it. The editor may decline changes requested after acceptance.

Inappropriate Authorship

The following practices breach the journal's principle of justice in authorship and are not accepted:

The editor may ask authors to clarify individual contributions at any stage. Suspected authorship misconduct is handled under the journal's Publication Ethics policy.

02Manuscript Types

Research Articles

JAAB publishes original, peer-reviewed research articles on the application of accounting and business, including accounting information systems. A research article reports completed research with a clear problem, an appropriate method, findings supported by data, and conclusions drawn from those findings. Methods and approaches must be relevant to the practical application of accounting and business.

Manuscripts must fall within the journal's Focus and Scope: financial accounting, advanced accounting, Sharia accounting, audit, tax, accounting information systems, management information systems, marketing management, and digital business. The editor screens every submission for scope before peer review.

Other Manuscript Types

The journal's published policy covers research articles only. Authors who intend to submit another type of manuscript should first contact the editor through the Contact page to ask whether it can be considered.

03Manuscript Preparation and Submission Guidelines

Language

Manuscripts may be written in Indonesian or English. Use formal academic language and consistent terminology throughout. Present the title and abstract in the language(s) required by the article template.

Originality

By submitting, authors confirm that:

• the manuscript has not been published before, in any language, and is not under consideration by another journal or publisher; any exception must be explained in the Comments for the Editor;
• the work is free from duplication, fabrication, falsification, and plagiarism;
• all sources of ideas, text, data, and figures are properly cited.

Template and File Format

Prepare the manuscript using the official JAAB article template, and follow its section headings and layout.

Abstract and Keywords

The abstract should be a single self-contained paragraph stating the purpose of the study, the method and data, the main findings, and their implications. It should not contain citations or undefined abbreviations. Keywords should name the main concepts, method, and context of the study so that the article can be found in search systems. Follow the template's limits on abstract length and number of keywords.

Tables and Figures

• Number tables and figures consecutively and refer to each one in the text before it appears.
• Give every table and figure a clear, descriptive title. State its source when it is not the authors' own work or own data.
• Make sure figures, charts, and screenshots of systems or spreadsheets are legible at print size. Present tables as editable tables, not as images.
• Remove confidential information, such as identifiable personal or client data, from screenshots and tables.

Citations and References

• Follow the citation and reference style set out in the article template, and apply it consistently.
• Every in-text citation must appear in the reference list, and every reference must be cited in the text.
• Give the URL for any reference available online, and include its DOI where one exists.
• Prefer primary and peer-reviewed sources. Cite accounting standards, tax regulations, and laws by their official title and number.
• Use of a reference manager, such as Mendeley, is recommended to keep citations consistent.

Research and Data Ethics

• Report data and results honestly; do not fabricate, falsify, or selectively omit data.
• State all sources of funding and support, direct or indirect, and any potential conflict of interest.
• Explain the limitations of the study.
• When using non-public data from companies, MSMEs, or other organisations, obtain permission to use it. Protect the confidentiality of organisations and respondents where it has been promised.
• Be prepared to give the editor access to the underlying data or calculations if asked during review.

Anonymisation for Double-Blind Review

JAAB uses double-blind peer review, so reviewers and authors do not know each other's identities (see Peer Review Process). Before uploading the manuscript file:

• remove author names, affiliations, and email addresses from the manuscript body, and remove the acknowledgements and funding statement;
• refer to your own previous work in the third person, for example "Author (year) found…" rather than "In our previous study…";
• clear the author name from the file properties (in Microsoft Word: File > Info > Inspect Document);
• enter full author information in the OJS submission form instead. The editor restores it after review.

Submission Metadata

The information entered in OJS appears in the published table of contents and in indexing services. It must match the manuscript exactly.

• Title: enter it once, without repetition, using the same wording and capitalisation as the manuscript. Do not type it in all capitals.
• Contributors: add every author in the agreed order, with correct capitalisation of given and family names, affiliation, country, and a working email address. Add an ORCID iD where available.
• Abstract and keywords: paste the final abstract and enter each keyword separately.
• Language: select the language in which the manuscript is written.

Online Submission through OJS

Manuscripts are accepted only through the journal's OJS system.

1. Register an account, selecting the Author role, or log in.
2. Start a new submission. Read and confirm every item in the submission checklist, and agree to the privacy statement.
3. Upload the anonymised manuscript file as the Article Text.
4. Complete the metadata and the list of contributors, and mark the corresponding author as primary contact.
5. Use Comments for the Editor to explain any matter the editor should know, such as related publications or a request concerning authorship.
6. Review the summary and submit. The submitting author receives an acknowledgement by email and can follow progress in the OJS dashboard.

The full checklist and privacy statement are on the Submissions page. Information on publication fees is on the Author Fees page. Published articles are distributed under the Creative Commons Attribution-ShareAlike 4.0 International licence, as stated on the journal website.

Pre-Submission Checklist