Author Guidelines

The Manuscripts

The manuscript should be an original empirical research or conceptual paper that sufficiently contributes novelty to the theory and practice of Islamic accounting, Sharia financial reporting, Islamic auditing, behavioral accounting, public sector accounting, Islamic taxation, Sharia governance, or Islamic corporate social responsibility (ICSR). Authors are requested to submit their papers electronically using our online submission system. The corresponding author must provide a statement confirming that the manuscript is not concurrently under consideration for publication elsewhere.

Structure of the Manuscripts

  • Title: Clear, informative, concise, and should not exceed 14 words.
  • Authors and Affiliations: Full names of all authors (without academic titles), institutional affiliations, addresses, and email addresses. One author must be clearly designated as the Corresponding Author.
  • Abstract & Keywords: The abstract should be between 150–200 words summarizing the research background, objective, methodology, key findings, and implications. Provide 3–5 relevant keywords and, where applicable, JEL Classification Codes (e.g., M40, M41, M48, G21).
  • Introduction: Explains the research background, empirical/theoretical gaps, literature review of previous studies, research questions, and the novelty/contribution to the field of Islamic accounting and finance.
  • Methods: Details the research design, population, sample and sampling techniques, data collection methods, measurement scales, and statistical/qualitative analysis techniques used.
  • Results and Discussion: Presents the analytical findings clearly and concisely. The discussion must compare findings with previous literature and highlight the theoretical as well as practical managerial and policy implications.
  • Conclusion: Summarizes the main findings, offers strategic recommendations, and notes the study's limitations along with avenues for future research.
  • References: Lists all references cited in the body of the paper. At least 80% should come from reputable peer-reviewed journals published within the last 10 years.

General Writing & Layout Format

  • Prepared on standard A4 paper, 1-inch (2.54 cm) margins on all sides, 1.15 line spacing, using standard font (e.g., Times New Roman 11pt).
  • Manuscript length should typically be between 12 to 18 pages (including tables, figures, and references).
  • Written in proper academic English or formal Indonesian.
  • Statistical output screenshots (e.g., from SPSS, SmartPLS, AMOS, or Stata) are strictly prohibited; all findings must be presented in neatly formatted summary tables.

Tables and Figures

  • Numbered sequentially (e.g., Table 1, Figure 1) with clear titles placed above tables and below figures.
  • Tables should use horizontal lines only (no vertical lines) with sources and notes placed underneath where appropriate.

Citation and References (APA 7th Edition)

Citations and references must strictly adhere to the American Psychological Association (APA) 7th Edition style. Authors are strongly encouraged to use a reference manager such as Mendeley, Zotero, or EndNote.

Reference Examples:

  • Standard / Guidelines:
    Accounting and Auditing Organization for Islamic Financial Institutions. (2020). Financial Accounting Standards (FAS). Manama: AAOIFI.
  • Journal Article:
    Haniffa, R., & Hudaib, M. (2007). Exploring the ethical identity of Islamic banks via communication in annual reports. Journal of Business Ethics, 76(1), 97-116.
  • Book:
    Deegan, C. (2014). Financial Accounting Theory (4th ed.). McGraw-Hill Education.

Manuscript Template

Authors are required to format their manuscripts using our official MS Word template before submitting:

Download Manuscript Template (.DOCX)