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Author Guidelines


The journal accepts original research articles. An original research article presents original empirical or conceptual findings that have not been published anywhere before. Details, particularly about the research methods, the description of the results, and/or discussions/conclusions are required to make sure that the readers (and referees) have sufficient information to comprehend and benefit from the work. The articles may not contain persuasive arguments justifying policy recommendations or act as a decision-making tool for target audiences.


The manuscript must be written in good academic Bahasa Indonesia or English. To ensure an anonymous review, authors should not identify themselves directly or indirectly in their papers. Single authors should not use the word “we”.


The article should be between 4,000 and 7,000 words. The allowable length of the manuscript is at the editor’s discretion; however, manuscripts that have a word count that is less than or exceeds the preferred number may be returned to the author(s) for revision before the manuscript is considered by the editors. The word count excludes tables, figures, and references.


The manuscripts should be typed in A4 (8.27" x 11.69"), Times New Roman font and must be 1.15 spaced, except indented quotations and abstract. The manuscript must be saved as a word file. All pages, including tables, appendices, and references, should be serially numbered. Spell out numbers from one to ten, except when used in tables and lists, and when used with mathematical, statistical, scientific or technical units and quantities, such as distances, weights, and measures. For instance, four days; 5 kilometers; 25 years. All others numbers are expressed numerically. It is generally required that numbers be in the written form. Percentage and Decimal Fraction, for a non-technical purpose, use percent in the text; for a technical purpose, use % symbol. Authors are encouraged to use the KOMPARTEMEN’s template.


Manuscripts reporting on field surveys or experiments should include questionnaires, cases, interview plans or other instruments used in the study.


A title page should include article’s title, name (s) of the author(s) and affilia­tion(s), the abstract, and keywords.


The title of the article should be concise, informative and describe the article’s content. Write the title using simple and straightforward language that can offer the readers a glimpse of the content with their first glance. Titles are often used in information-retrieval systems. Avoid abbreviations and formulae where possible.



Provide the full name of each author, and the affiliations of each author at the time the research was completed. Where more than one author has contributed to the article, please write only one of authors email address.


The abstract should stand alone, meaning that there is no citation in the abstract. The abstract should concisely inform the reader of the manuscript’s purpose, its research methods, its findings, and its contributions in no more than 160 words. The abstract should be relatively nontechnical, yet clear enough for an informed reader to understand the manuscript’s contribution. The manuscript’s title, but neither the author’s name nor other identification designations, should appear on the abstract’s page.


Keywords are an important part of abstract writing. Authors should select a maximum of five keywords that are specific and reflect what is essential about the article. Keywords and the article classification should be provided right after the abstract. These keywords will be used for indexing purposes.


Manuscripts submitted to this journal should have the main headings:

  1. Introduction;
  2. Literature Review and Hypothesis Development;
  3. Methods;
  4. Result and Discussion;
  5. Conclusion, Implication/Limitation and Suggestion and
  6. Reference.

Authors may use some flexible terms for the subheadings following the main heading. Authors are encouraged to use KOMPARTEMEN’s template.


In this section, author (s) must list all the reference documents cited in the text. In writing the reference, the author(s) are recommended to use reference management tools, such as Mendeley. The citation and reference list should follow the American Psychological Association (APA) referencing style (6th edition). Otherwise, please follow the format of the sample references and citations as shown in this guide.  

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).

A basic format to list the reference documents as follows:

  1. The reference list is arranged in alphabetical order by the authors’ last names.
  2. If there is more than one work by the same author, order them by publication date, oldest to newest.
  3. If there is no author the title moves to that position and the entry is alphabetized by the first significant word, excluding words such as “A” or “The”. If the title is long, it may be shortened when citing in the text.
  4. The first line of the reference list entry is left-hand justified, while all subsequent lines are consistently indented.
  5. Use “&” instead of “and” when listing multiple authors of a source.
  6. Capitalize only the first word of the title and of the subtitle, if there is one, plus any proper names – i. e. only those words that would normally be capitalized.
  7. Italicize the title of the book, the title of the journal/serial and the title of the web document.


Click the link below to download the Journal Template

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.

  1. 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).
  2. The submission file is in OpenOffice, Microsoft Word, RTF, or WordPerfect document file format.
  3. Where available, URLs for the references have been provided.
  4. The text is single-spaced; uses a 12-point font; employs italics, rather than underlining (except with URL addresses); and all illustrations, figures, and tables are placed within the text at the appropriate points, rather than at the end.
  5. The text adheres to the stylistic and bibliographic requirements outlined in the Author Guidelines, which is found in About the Journal.
  6. If submitting to a peer-reviewed section of the journal, the instructions in Ensuring a Blind Review have been followed.

Copyright Notice

Creative Common License

Creative Commons License
Kompartemen : Jurnal Ilmiah Akuntansi journal is licensed under a Creative Commons Attribution 4.0 International License.

Privacy Statement

The names and email addresses entered in this journal site will be used exclusively for the stated purposes of this journal and will not be made available for any other purpose or to any other party.

Author Fees

This journal charges the following author fees.

Article Submission: 0.00 (IDR)

Fast-Track Review: 1500000.00 (IDR)

If this paper is accepted for publication, you will be asked to pay an Article Publication Fee to cover publications costs.

Article Publication: 1000000.00 (IDR)

If this paper is accepted for publication, you will be asked to pay an Article Publication Fee to cover publications costs. and No charge (No APC) for foreign author upon acceptance of the article for publication.

ISSN: 2579-8928