Writing Guidlines

These Writers Guidelines are provided to help authors prepare manuscripts in accordance with the editorial standards of the Asian Accounting Science Journal (AASJ). Authors are strongly encouraged to follow these instructions to ensure consistency, clarity, and smooth processing during the review and publication stages.

1. Language and Writing Style

  • Manuscripts may be written in English or Bahasa Indonesia using clear, formal academic language.

  • Avoid conversational or overly complex sentences. Use precise, concise, and objective language.

  • Authors should avoid discriminatory, political, or culturally insensitive expressions.

  • Use active voice where appropriate (e.g., “This study examines…” rather than “It is examined by this study…”).

2. Document Formatting

  • File format: Microsoft Word (.doc/.docx)

  • Paper size: A4 (21 cm × 29.7 cm)

  • Margins: Top 3 cm, Left 4 cm, Right 3 cm, Bottom 3 cm

  • Font: Times New Roman, size 12 pt, single spacing, justified alignment

  • Paragraphs should not be indented; use one line space between paragraphs.

  • Page numbers should be placed at the bottom center of each page.

  • Manuscript length: 6,000–10,000 words including tables, figures, and references.

3. Title, Headings, and Subheadings

  • Title: Maximum 15 words, Times New Roman 14 pt, capitalized only at the beginning, centered.

  • Headings (Level 1): Bold, 12 pt, left-aligned.

  • Subheadings (Level 2): Italic, 12 pt, left-aligned.

  • Avoid numbering headings unless required for clarity.

4. In-text Citations and References

  • Follow APA 7th Edition referencing style consistently.

  • In-text citation examples:

    • One author: (Brown, 2020)

    • Two authors: (Smith & Tan, 2019)

    • Three or more authors: (Lee et al., 2021)

  • Quotation format:

    • Short quotes (< 40 words): use quotation marks within the paragraph.

    • Long quotes (≥ 40 words): use block quotation format, indented 1.27 cm, without quotation marks.

  • Reference list must include only sources cited in the manuscript.

  • Example:
    Akita, T., & Alisjahbana, A. S. (2002). Regional income inequality in Indonesia and the initial impact of the economic crisis. Bulletin of Indonesian Economic Studies, 38(2), 201–222. https://doi.org/10.1080/000749102320145057

5. Tables and Figures

Tables

  • Number sequentially (Table 1, Table 2, etc.).

  • Title above the table, centered, Times New Roman 10 pt, single spacing.

  • Use horizontal lines only, no vertical lines.

  • Source placed below the table, left-aligned, Times New Roman 10 pt.

Figures

  • Number sequentially (Figure 1, Figure 2, etc.).

  • Place figures centered on the page and refer to them in the text.

  • Captions placed below the figure, centered, bold, Times New Roman 10 pt.

  • If the figure is sourced externally, provide the source below the caption.

6. Numbers, Symbols, and Abbreviations

  • Use Arabic numerals consistently (e.g., 1, 2, 3).

  • Use standard units of measurement (SI) where applicable.

  • Spell out numbers at the beginning of sentences.

  • Use abbreviations only after the full term has been introduced, e.g., “Corporate Social Responsibility (CSR)”.

7. Ethical and Original Writing

  • Manuscripts must be original and free from plagiarism.

  • Use proper citation for all borrowed ideas, data, or texts.

  • Authors must follow research ethics regarding data collection, analysis, and reporting.

  • Use plagiarism detection tools before submission to ensure originality.

8. Manuscript Submission

  • Submit manuscripts online through the AASJ Open Journal System (OJS).

  • Follow the step-by-step submission instructions on the website.

  • Ensure all author information, manuscript files, and supplementary documents are correctly uploaded.

  • After submission, the editorial team will conduct an initial screening before sending the manuscript for double-blind peer review.

9. Revision and Finalization

  • Authors are expected to revise manuscripts carefully according to reviewers’ comments.

  • Revised manuscripts must be resubmitted through the OJS platform within the given deadline.

  • Final manuscripts should be thoroughly checked for grammar, structure, formatting, and references.

By following these Writers Guidelines, authors help ensure a smooth and professional editorial process, improving the quality and visibility of their published work.