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Author Guidelines
Manuscripts submitted to AKTSAR: Jurnal Akuntansi Syariah must be prepared using the AKTSAR article template and will be considered for publication if they meet the following criteria.
General Requirements
- Manuscripts discuss Islamic accounting and related fields within the journal's Focus and Scope, written in good English or Indonesian.
- Manuscripts are original, research-based articles, conceptual articles, or literature review articles (see Manuscript Types), and have not been published or submitted for review elsewhere.
- Manuscripts are typed in Microsoft Word format using Book Antiqua 12 pt, single spacing, on A4 paper, roughly 10 to 25 pages, and submitted through the journal's online system (OJS).
Title, Authors, and Abstract
- Title: clear and precise, no more than 12 words, written in Book Antiqua 14 pt bold with each word capitalized.
- Authors: full names without abbreviation and without academic or job titles, followed by institutional affiliation. The corresponding author must provide a name, email address, and WhatsApp number.
- Abstract: written in English and in Indonesian, one paragraph of no more than 150 words, stating the problem, purpose, method or approach, and results, without citations, in Book Antiqua 12 pt with single spacing.
- Keywords: a maximum of 5 keywords, separated by semicolons (;).
Structure of the Manuscript
The body of the manuscript consists of the following sections, in this order. Section headings are written in Book Antiqua 12 pt bold, all capitals, and are not numbered. For manuscripts in Indonesian, the corresponding Indonesian headings are given in brackets.
- Introduction [Pendahuluan]: the background of the problem, the issue and focus of the article, the reasons for choosing the object of study, the research gap, and the purpose of the study, supported by data where relevant.
- Literature Review [Tinjauan Literatur]: the theories that underpin the study and a review of relevant previous research. For quantitative studies, this section also develops the research hypotheses.
- Method [Metode]: the research design, data and data sources, population and sample, variable measurement where relevant, and the analytical techniques used to answer the research problem.
- Results and Discussion [Hasil dan Pembahasan]: the research findings, supported by sufficient data, and their discussion. The discussion should address: how the results relate to the objectives stated in the introduction (what/how); a scientific interpretation of each finding (why); and whether the results are consistent with, or differ from, previous studies (what else).
- Conclusion [Simpulan]: answers the research objectives and states the main findings, implications, limitations, and recommendations for future research. It should not merely repeat the results or the abstract.
- Declarations: before the reference list, state (a) conflict of interest, (b) funding sources, if any, (c) any use of generative AI under a "Declaration of Generative AI Use" in accordance with the AI Usage Policy, and (d) for research involving human participants, the ethical approval number and year or a statement of compliance with research ethics.
- References [Daftar Pustaka]: see the requirements below.
Citations and References
- Citations and the reference list follow the APA style (author–date body notes). Examples of in-text citations and reference formats are provided in the article template.
- Manuscripts include a minimum of 15 references, published within the last ten years except for key references.
- Authors are required to use a reference management application, such as Mendeley.
Review and Publication
- Manuscripts are checked for similarity and reviewed through a double-blind peer review process as described in the Peer Review Process.
- Accepted manuscripts may be edited for language and layout without changing their substantive content.
- Decisions, including rejections, are communicated to the author through OJS.
- Authors must comply with the journal's Publication Ethics, Authorship Criteria, and Plagiarism Policy.
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.
- 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).
- The submission file is in OpenOffice, Microsoft Word, RTF, or WordPerfect document file format.
- Where available, URLs for the references have been provided.
- The text is single-spaced; uses a 12-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.
- The text adheres to the stylistic and bibliographic requirements outlined in the Author Guidelines, which is found in About the Journal.
- If submitting to a peer-reviewed section of the journal, the instructions in Ensuring a Blind Review have been followed.
- Any use of generative artificial intelligence (AI) in preparing the manuscript has been disclosed in a "Declaration of Generative AI Use" section placed before the references, in accordance with the journal's AI Usage Policy. If no generative AI was used, this has been stated.
Copyright Notice
The copyright policy of AKTSAR: Jurnal Akuntansi Syariah clarifies the rights and responsibilities of authors and the journal concerning published works.
Authors retain the copyright of their published articles and grant AKTSAR: Jurnal Akuntansi Syariah the right of first publication in accordance with the publication agreement between the authors and the journal. The applicable publication rights, licensing terms, and conditions governing the use, distribution, and reproduction of published articles shall be governed by the journal's officially adopted copyright and licensing policy.
Authors are responsible for ensuring that their submitted manuscripts do not infringe the copyright or other rights of third parties. Any material reproduced from other sources must be used with appropriate permission where required and must be properly acknowledged.
Authors may enter into separate, non-exclusive contractual arrangements for the distribution of the published version of their articles, provided that the initial publication in AKTSAR: Jurnal Akuntansi Syariah is properly acknowledged and such arrangements are consistent with the journal's copyright and licensing policy.
Authors are also encouraged to share their work through personal websites, institutional repositories, or other appropriate platforms, subject to the journal's applicable copyright and licensing terms. Any such sharing should acknowledge the article's initial publication in AKTSAR: Jurnal Akuntansi Syariah.
The applicable copyright terms and publication license shall be clearly stated on the journal's website and, where appropriate, in the published articles. Authors are expected to review and agree to the applicable terms before publication.
Privacy Statement
AKTSAR: Jurnal Akuntansi Syariah is a double-blind reviewed journal published twice a year in June and December. This statement clarifies the ethical behavior of all parties involved in the act of publishing an article in this journal, including the authors, the chief editor, the editorial board, the reviewers and the publisher, the Department of Islamic Accounting, UIN Sunan Kudus.