Submissions

Author Guidelines

Manuscripts submitted to the Jurnal Audit, Pajak, Akuntansi Publik (AJIB) editorial team should be research-based writings. The manuscript must not have been published in other media. If the article or part of the article has been previously published or presented, the author is required to provide that information. The manuscript should be written in standard Indonesian or English, using Garamond 12 font, on A4-sized paper with margins of 2.5 cm on all sides and 1.0 spacing. The length of the manuscript should be between 5,000 to 7,000 words (including abstract, figures, graphs/tables, and references). The abstract must be written in both Indonesian and English, containing 150–300 words, and accompanied by 3–5 keywords. Manuscripts should be submitted through online submission at:
http://jurnal.usbypkp.ac.id/index.php/AJIB.
Submitted manuscripts will undergo a blind review process by peer reviewers, and the decision to "accept" will be determined by the Editor. Published manuscripts will be edited by the editorial team without changing the substance.

TECHNICAL GUIDELINES

Title

The title should be concise, effective, and informative, with a maximum of 12 words, including conjunctions. The title should use Garamond 12 font, single spacing. The manuscript must include the author's identity, which consists of:

• Author’s name (without academic title) in bold Garamond 12 font
• Institutional affiliation, institution address, and email (Garamond 10 font, single spacing)
• The institutional affiliation should reflect the author's current workplace.
• The order of authors (if more than one) should be based on the level of contribution and participation in conducting research and writing the paper.
• All authors are responsible for the content of the manuscript.

Author Identity

The manuscript must include the author’s identity, which consists of:

• Author’s name (without academic title) in bold Garamond 12 font
• Institutional affiliation, institution address, and email (Garamond 10 font, single spacing)
• The institutional affiliation should reflect the author's current workplace.
• The order of authors (if more than one) should be based on the level of contribution and participation in conducting research and writing the paper.
• All authors are responsible for the content of the manuscript.

Abstract

The abstract must be concise and factual, covering the research objectives, methods, results, and conclusions. It should be written in both English and Indonesian, with a length of 150–250 words in one paragraph, using Garamond 10 font.

Keywords

Keywords should consist of 3–5 words and/or phrases. They should be italicized, with each keyword separated by a semicolon (;).

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MANUSCRIPT STRUCTURE

INTRODUCTION

• The Introduction heading should be written in Garamond 12 font, bold, single-spaced.
• The content should be in Garamond 12 font, justified alignment, and with a bottom spacing of 6 pt.
• The introduction should include:
  • Background of the research
  • Related previous studies
  • Expected contributions and novelty
  • Research objectives and methodology
• The introduction should be concise and about 2 pages in length with 1.0 spacing.

RESULTS AND DISCUSSION

• The Results and Discussion heading should be in Garamond 12 font, bold, single-spaced.
• The content should be in Garamond 12 font, justified alignment, and with a bottom spacing of 6 pt.
• This section should clearly present:
  • Research findings
  • Comparison of findings with previous research
  • Analysis and interpretation of results
• Tables should be simple and open, and figures should be focused on the research object while maintaining a reasonable file size.
• Tables and figures must be numbered sequentially (e.g., Table 3).
• Citation format for references follows APA Style.

CONCLUSION

• The Conclusion heading should be in Garamond 12 font, bold, single-spaced.
• The content should be in Garamond 12 font, justified alignment, and with a bottom spacing of 6 pt.
• The conclusion should:
  • Summarize the research findings in response to the research objectives.
  • Highlight the scientific contributions of the study.
  • Provide insights into future research directions.

REFERENCES

• The References heading should be in Garamond 12 font, bold, single-spaced.
• The reference list should only include cited sources.
• It is recommended to cite articles from Jurnal AJIB.
• References should follow APA Style citation format.

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CITATION MECHANISM

Citations in the text should follow APA Style, with the following rules:

• Single-author references:

  • Example: (Kusnawan, 2000:21) or … according to Kusnawan (2000:21).

• Multiple-author references:

  • Example: (Muhyiddin et al., 2010:100) or … according to Muhyiddin et al. (2010:100).

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REFERENCE WRITING FORMAT

The bibliographic format used in Jurnal AJIB follows the APA Style Guide, with examples as follows:

(Examples of references are not provided in the original text, but they should follow APA Style formatting, including books, journal articles, and online sources).

Book

Muhammad, Afif. 2004. Dari Teologi ke Ideologi: Telaah atas Metode dan Pemikiran Teologi Sayyid Qutb, Bandung: Penerbit Pena Merah.

Journal article

Solahudin, Dindin. 2007. “ad-Da’wah al-Islāmiyyah fī al-Manzūr al-Insāni” dalam Ilmu Dakwah: Academic Journal for Homiletic Studies, Vol. 3 No. 9 Januari-Juni 2007.

Proceeding

Fatoni, Uwes. 2013. Pemilu 2014 dan Krisis Komunikasi Kelompok Minoritas. Dalam Prosiding Seminar Besar Nasional Komunikasi ISKI, 521-528. Jakarta: Ikatan Sarjana Komunikasi Indonesia.

Dissertation or Thesis

Clancey, W.J. 1979. Transfer of Rule-Based Expertise through a Tutorial Dialogue. PhD Dissertation, Department of Computer Science, Stanford University.

Electronic Sources

Qomar, ZA, 2006.  Sejarah Suram Ikhwanul Muslimin, diakses 30 Januari 2014, dari http://www.akhirzaman.info/Islam/Ikhwanul Muslimin/1542

 

1. Authors’ Responsibilities

Originality and Authenticity of Work

• Authors must ensure that the submitted manuscript is an original work, free from plagiarism, and does not infringe on the copyrights of others.
• Manuscripts must not be submitted to multiple journals simultaneously (simultaneous submission).

Acknowledgment of Sources

• Authors are required to provide accurate and relevant citations for all data, ideas, or works of others used in their article.

Author Contribution

• Only individuals who have made significant contributions to the research or writing of the article are entitled to be listed as authors.

Data Transparency

• Authors must present research data honestly, without manipulation, fabrication, or omission of critical information.

Conflict of Interest

• Authors must disclose any potential conflicts of interest, including financial support or relevant personal relationships.

2. Reviewers’ Responsibilities

Confidentiality

• Reviewers must maintain the confidentiality of the manuscript under review and must not use its content for personal gain.

Objectivity

• Reviews must be conducted impartially, focusing on the scientific substance of the manuscript without personal or professional bias.

Timeliness

• Reviewers should complete the review within the time frame established by the editor. If unable to meet the deadline, they should promptly inform the editor.

Ethics Violations Detection

• Reviewers should report any indications of plagiarism, duplicate submissions, or other ethical violations to the editor.

3. Editors’ Responsibilities

Decisions on Manuscript Acceptance

• Editors are responsible for the final decision to accept or reject a manuscript based on reviewers’ input and its alignment with the journal's focus and scope.

Impartiality

• Editors must evaluate manuscripts based solely on their scientific content, without regard to the authors' race, gender, religion, institutional affiliation, or political views.

Confidentiality

• Editors must safeguard the confidentiality of submitted manuscripts and should not disclose information to anyone except relevant reviewers or editorial team members.

Handling Ethical Complaints

• Editors must address publication ethics violations (e.g., plagiarism or data manipulation) professionally and in accordance with established guidelines.

4. Publisher’s Responsibilities

Adherence to Ethical Standards

• The publisher must ensure that all parties involved in the publication process (authors, reviewers, and editors) adhere to established ethical standards.

Support for Scientific Integrity

• The publisher must collaborate with editors to prevent and address ethical violations, including conducting investigations when necessary.

Retractions and Corrections

• In cases of serious ethical violations, the publisher is responsible for retracting the article or issuing corrections (erratum) as required.

5. Publication Ethics Violations

The Jurnal Audit, Pajak, Akuntansi Publik (AJIB) addresses all cases of ethical violations in accordance with COPE (Committee on Publication Ethics) guidelines. Actions taken may include:

1. Initial investigation by the editor.
2. Discussions with relevant parties (authors, reviewers, or other editors).
3. If proven, actions such as retraction, issuing warnings, or other appropriate measures may be implemented.

By adhering to these guidelines, the Jurnal Audit, Pajak, Akuntansi Publik (AJIB) is committed to upholding the quality and integrity of scientific publications in the fields of Jurnal Audit, Pajak, Akuntansi Publik.