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Author Guidelines

                                              AUTHOR GUIDELINES


1.      Guideline for Manuscript Submission

Manuscript shall be submitted in Microsoft Word (.docx) format or other word version. The manuscript is written in English, with an abstract in English. Manuscript sent to JAROE will be checked by using Turnitin to detect plagiarism and auto-plagiarism. To facilitate the double-blind peer-review process, each submitted manuscript should be without any infomation about the author(s) and their affiliation. 

Authors are encouraged to submit their manuscript online through JAROE website. Within maximum of ten working days after the submission, the manuscript will be processed and the author will be informed of the initial decision. If the authors encounter problems while submitting their manuscript, please contact the editorial team at

For further information about online submission, please click JAROEs online submission guideline


2.     Type of research

JAROE receives following types of studies/papers:

  • Empirical research: Studies that re-examine important empirical work using alternative theoretical or empirical frameworks, or a different data set. These studies often involve experimental designs and multivariate techniques that examine relationships among variables.
  • Literature review: Studies that review and synthesizes the state of art of a particular topic. The reviewed papers should be selected based on a certain systematic method.
  • Theoretical research: Studies that test or explore theoretical issues and provide additional insights on the issues
  • Case study: Studies that investigate a phenomenon within its real-life context based on an in-depth investigation in order to gain a more comprehensive understanding about the research object.

JAROE also welcomes manuscripts that have been presented in a conference that have been substantially revised based on the conference review comments. Please provide the information about the conference in the footnote of manuscript first page.


3.     Writing styles and Forms

A manuscript should be typed double-space, with a margin 1.15 inch on all sides. The length of paper should be between 4,500 and 8,000 words including text, tables, figures, references, and appendices. The manuscript should be typed with Georgia 12 pt. font, one column. The title should not exceed 16 words. The text must be justified alignment.

Equations must be written using special feature such as Microsoft Equation. Footnotes should not be used for reference purposes and must be avoided whenever possible. Tables and figures must be presented within the manuscript, not as appendices at the end of the manuscript.


4.     Manuscript Outline

The manuscript can be structured in general template but it has to follow the following sections:

  • Structures abstract (between 150 and 250 words) and 4 – 6 keywords
  • Introduction that describes state of art, novelty, purpose of study and paper outline)
  • Literature review and hypothesis development section (if applicable)
  • Research method  
  • Result and discussion
  • Conclusion
  • Acknowledgement (if any).
  • References

5.     References

JAROE applies APA reference style in its publication. Authors are encouraged to use reference manager and citation generator, for example Mendeley, Endnote, etc.

All references and/or content notes must be placed at the end of the text. Please visit to learn more about APA style. References should be arranged first alphabetically and then further sorted chronologically if necessary. Please ensure that every reference cited in the text is also present in the reference list (and vice versa). Avoid citation in the abstract. Unpublished results and personal communications should not be in the reference list, but may be mentioned in the text. Citation of a reference as 'in press' implies that the item has been accepted for publication. Following are some examples of reference form:

Reference to a journal publication:

  • Articles

Hendricks, K., Hora, M., Menor, L., & Wiedman, C. (2011). Adoption of the balanced scorecard: A contingency variables analysis. Canadian Journal of Administrative Sciences29(2), 124–138.

  • Proceeding

Tahir, F. A. (2017). Exploring the influence of ethical culture and auditor objectivity on auditor integrity among Nigerian auditors : A proposed study. In International Conference on Accounting Studies (ICAS) 2017 (pp. 24–29). Putrajaya, Malaysia: Institute for Strategic & Sustainable Accounting Developmnet (ISSAD). Retrieved from

  • Web Page

Hart, L. (2017). How industry 4.0 will change accounting. Retrieved February 18, 2018, from

  • Law, Regulation, Act

Republik Indonesia. Peraturan pemerintah nomor 17 tahun 2010 tentang standar akuntansi pemerintah (2010). Indonesia.

  • Working Paper

Atkeson, A., Burstein, A., & Chatzikonstantinou, M. (2018). Transitional dynamics in aggregate models of innovative investment (NBER Working Paper Series No. 25321). Cambridge. Retrieved from


6.     Article Processing Charge

Article Processing fees is charged for publications fees only and no submission fee is required. Discounts are provided for overseas authors from outside Indonesia.





Publication Fee


Indonesian Authors


International Authors




Fast-Track (additional fees)


Indonesian Authors


International Authors



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 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. Confirm that the manuscript has been created by the author(s) and not an AI tool/Large Language Model (LLM). if an AI tool/LLM has been used to develop or generate any portion of the manuscript then this must be clearly stated in the methods and Acknowledgments.

Copyright Notice


Authors who publish with this journal agree to the following terms:
  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.


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