Author Guidelines


Use the template to write an article.



Articles written cover articles of the ideas and the results of empirical research articles in the field of accounting. Articles written for Riset Akuntansi dan Keuangan Indonesia (REAKSI) is an article that is not being delivered to the publication / other journals and has not been published in other journals.




The title is written brief, clear, informative and not more than 12 words (for articles in Indonesian language) and not more than 10 words (for articles in English).


Bylines are listed without an academic degree with home institutions and e-mails that are placed below the article title.


Abstract written in English that consists of ± 100 words. Abstract article provides a summary of the purpose, methods, and conclusions of the article. yAbstrak followed by keywords (keywords) consisting of 3-5 words for easy indexing articles.


Introduction, background of the research, research objectives, and the contribution of research.


The literature review and hypothesis formulation contains a literature review previously associated with research and development of hypotheses. Hypotheses should not be there, especially for research with qualitative methods.


Research methods include the proposed research or study design, objectives and targets of the study (the sample population), data collection techniques, models, research and analysis techniques.


Results and discussion contains the results of data analysis, hypothesis testing, to answer the research questions, findings and interpret the findings.


Conclusion The present study conclusions, implications and suggestions for future research


Reference list contains the sources referred to in article writing.




1 Article typed in 10 point font size with a space 1,15.

2 limit up, down, left and right sides of at least 2.5 cm.

3 The article was written as efficiently as possible in accordance with the requirements, the length of articles ranging from 10-25 pages.

4 All pages, including references and attachments must be numbered pages.

5 Title centered in bold capital letters, font size 14, whereas subtitles in bold flat middle with a font size of 12 points.



1 Table and images are presented as efficient as possible (only present the results) and inserted into the script. The results of data processing of statistical software is not justified used directly in writing the article, but must be processed first in the form of images, or the appropriate table.

2 Tables and drawings were given an order number and the full title of which shows the contents of tables or figures.

3 References to tables or figures should be provided on the manuscript.

4 Source Tables and Figures should be included.

5 Picture should be prepared in a form that can be printed.



  1. Citations in the text written between brackets open and close parenthesis mentioning the author's last name, the year without a comma, and page number if necessary.
  2. One citation resource with one author: (Syafruddin 2001); with two authors (Habbe and Hartono 2000); more than three authors: (Boediono et al. 1999); more than one source quote by different authors: (Mardiyah 2001; Kusumawati 1999); more than one source citation with the same authors (Djakman 1998, 2000).
  3. If the quote with the page number (Brownell, 1981, 845).
  4. If the references are a writer with more than one article in the same year, then in quotations use letters a, b, ... after year. Example: (Joni 1999a, 1999b) or (Joni 1999a, David, 2000b).
  5. If the author's name is mentioned in the text, the name does not need to be mentioned in the citation. Example: "Alam (1998) states …"
  6. Source of quotations taken from the work of an institution should mention the acronym of the institution concerned, for example, (IAI, 1994).



  1. The author should use a reference manager EndNote or Mendeley for making reference
  2. Reference precedence issue last 10 years.
  3. Reference lists are sorted alphabetically and are not to be numbered.
  4. Writing a reference list use Chicago style.



Bringham, E. F. 1992. Fundamental of Financial Management 6th. Fort Wort: The Dryden Press.

Guan, L., D. R. Hansen, and M. M. Mowen. 2009. Cost Management. Mason: South Western.

Booth, W. C. et al. 1995. The Craft of Research. Chicago: University of Chicago Press.


Institutional Author

Ikatan Akuntan Indonesia. 2004. Standar Profesional Akuntan Publik. Jakarta: Divisi Penerbitan IAI.



Suwaldiman. 2004. The Power of Politic and Lobbying Parties in the Australian Accounting Regulation Reform Program. Jurnal Akuntansi dan Auditing Indonesia Vol. 8, No. 2, hal. 66 - 78.



Australian Bureau of Statistics. 2000. 1996 Census of Population and Housing: Northern (Statistical Division) Queensland. Diunduh tanggal 19 Agustus 2001,

Bond, T. 2004. ED1401: Childhood and Adolescence, week 12 notes. Diunduh tanggal 25 Februari 2005,



Abbott, K. and  J. Seymour. 1997. Trapping The Papaya Fruit Fly in North Queensland. Paper presented at the Australian Entomological Society Conference, Melbourne.

Fitriany dan D. Sari. 2008. Studi atas Pelaksanaan PBL dan Hubungannya dengan Prestasi Mahasiswa. Paper dipresentasikan pada acara Simposium Nasional Akuntansi XI, Pontianak.


Tesis/Disertasi/Working Paper

Robertson, J.S. 2011. Capitalism and Accounting in the Dutch East-India Company 1602-1623: An Historical Study of Determining Influences and Practices. Disertasi tidak diterbitkan, Universitas Wollongong, New South Wales, Australia.



Footnotes are used only to provide clarification / additional analysis, which when combined into a script would disrupt the continuity of the manuscript. Thus footnotes not be used for reference. Footnotes should be numbered printed superscript. The text of the footnote is placed directly on the page contained superscript number.


Data Policy and Availability

Authors of articles are expected to provide the data it has those who need them and provide information on how to obtain such data. If the article uses a survey or experimental approach, the entire instrument (questionnaires, case, plan interviews, etc.) must be attached.


Delivery articles

Articles in the form of Microsoft word and CV writers through online submissions on the web http:

Articles must be English


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 file is in OpenOffice, Microsoft Word, RTF, or WordPerfect document file format.
  2. Where available, URLs for the references have been provided.
  3. The text is 1,15-spaced; uses a 10-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.
  4. The text adheres to the stylistic and bibliographic requirements outlined in the Author Guidelines, which is found in About the Journal.
  5. If submitting to a peer-reviewed section of the journal, the instructions in Ensuring a Blind Review have been followed.
  6. Articles must be English, if the articles was not English, maximal 10 page, to be charged translation IDR 500.000,00

Copyright Notice

Copyrighted articles owned by the Jurnal Riset Akuntansi dan Keuangan Indonesia


Privacy Statement

The name and the email address used in this journal just for the sake of this journal and may not be used for any other purpose or by any other person.


Author Fees

This journal charges the following author fees.

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. Bank Jateng Syariah Cabang UMS, no. rek 6013012619 Nashirotun Nisa N/Jurnal Reaksi

If you do not have funds to pay such fees, you will have an opportunity to waive each fee. We do not want fees to prevent the publication of worthy work.