Author Guidelines

  1. The article should has not been published in any media publication and not contain plagiarism element.
  2. Article can from research and conceptual article.
  3. Article can be written in English or Bahasa for 5000-6000 words not include title, abstract, author, affiliation of author, correspondence of author and reference. Article write with Microsoft Word with 2 cm on top, right and bottom margins, and 3 cm on left margin, in single spacing using Times New Roman  Font type and 11 font size.  
  4. Title of article no more than 12 words for English and no more than 15 words for Bahasa.
  5. Authors name must be attached after title of article. All authors should be accompanied address, including name of institution and email address.
  6. Abstract must be written in English and Bahasa. Abstract no more than 250 words. Abstract both of English and Bahasa must completed with 3-5 keywords.
  7. INTRODUCTION is written with Times New Roman font type, 11 font size with and bold. Content of introduction is problem background, significant idea to distinguish with the same issue has been published and purpose of research. Reference should be a primary reference, relevant, up to date and –more important- distinguishable with the article both in topic or specifics issue.
  8. Methods should explain subject and object research with detail. In thus section, do not write method concept or any theory, but write how the article data has been conducted practically.
  9. Result and Discussion is only for data/information related to research objective. It’s should be write with systematic and logic description, table, figure, schema, image, maps, and all patterns to describe the result. Table, figure, schema, image, maps and other should completed with title and number.
    1. All table form as an example. Table title is placed on the table with left justified. For
    2. example Table
    3. Example Figure
  10. Conclusion is author interpretation from result and discussion to advise and mention recommendation or suggestion.
  11. Reference. Jurnal Kajian Akuntansi dan Auditing bibliography style is using American Psychological Association (APA) 6th Edition style.

Copyright Notice

With the receipt of the article by editor of Jurnal Kajian Akuntansi dan Auditing and decided to publish, then the article copyright regarding to Jurnal Kajian Akuntansi dan Auditing

Jurusan Akuntansi Fakultas Ekonomi Universitas Bung Hatta as the publisher of Jurnal Kajian Akuntansi dan Auditing hold the copyright regarding all the published articles in this journal.  Jurusan Akuntansi Fakultas Ekonomi Universitas Bung Hatta has the right to multiply and distribute the article and every author is not allowed to publish the same article that was published in this journal.