Manuscript Type

E-Jurnal Akuntansi accepts original scholarly manuscripts that fall within its focus and scope in the field of accounting and investment. Every manuscript submitted to the journal is expected to present a clearly defined research problem, a sound theoretical basis, an appropriate methodology, rigorous analysis, and findings that make a meaningful contribution to accounting knowledge and practice. The journal welcomes studies employing quantitative, qualitative, or mixed-method approaches, as well as research addressing current issues faced by organizations, the accounting profession, the public sector, and society. Authors are requested to identify the manuscript type that most accurately reflects the purpose, approach, and contribution of their work.

1. Original Research Article

Original research articles report the results of empirical studies that produce new findings on accounting and investment issues. Such studies may concern financial reporting, management accounting, auditing, taxation, public sector accounting, capital markets, accounting information systems, behavioral accounting, or other areas within the journal's scope. The article should clearly set out the research background and problem, the theoretical framework and hypothesis development (where applicable), the research method, the results and discussion, and the conclusions, including the implications and limitations of the study. Original research articles constitute the primary type of manuscript published by the journal.

2. Literature Review Article

Literature review articles present a critical and structured analysis of previous research on a specific topic in accounting or investment. Such articles should go beyond summarizing earlier studies by examining the development of theories, research trends, and methods, as well as identifying inconsistencies in findings and gaps that require further investigation. Systematic literature reviews, bibliometric analyses, and other review methods may be submitted, provided that the procedures for selecting and analyzing the literature are explained transparently.

3. Case Study Article

Case study articles present an in-depth examination of accounting practices, policies, or issues within a particular organization, public sector entity, business, or community, such as a regional government, a cooperative, an SME, or a rural credit institution (Lembaga Perkreditan Desa). Case studies must apply systematic research procedures and an appropriate theoretical perspective, and must offer analysis and insights that go beyond mere description. Authors should explain the significance of the case and its theoretical or practical implications for accounting.

Editorial Considerations

The acceptance of any manuscript, regardless of its type, depends on its relevance to the focus and scope of the journal, its originality, its academic quality, and its suitability for peer review. The editors reserve the right to determine whether a manuscript is appropriate for publication in accordance with the journal's editorial policies. Authors who are uncertain whether their manuscript is suitable for the journal are advised to consult the Author Guideline or to contact the editors through the journal's Contact page.

Originality and Scholarly Contribution

All manuscripts must be the original work of the authors and must not have been previously published, nor be under consideration for publication elsewhere. Manuscripts must comply with the journal's Author Guideline, article template, and Ethics Statement. Every manuscript undergoes initial screening by the editors and, where considered appropriate, blind peer review before the Editor-in-Chief makes a final decision on its publication.