Author Guidelines

Before preparing and submitting a manuscript, authors should carefully note that manuscript withdrawal is strongly discouraged once the article has entered the publication process, including peer review, revision, copyediting, layout editing, or other editorial stages. At these stages, JMABS: Journal of Management, Accounting, and Business Studies has allocated editorial resources, reviewer expertise, and publication time to process the manuscript.

Authors are therefore expected to prepare and review their manuscripts carefully before submission and ensure compliance with the journal’s guidelines, Focus and Scope, publication ethics, and official article template.

1. General Requirements

JMABS: Journal of Management, Accounting, and Business Studies accepts original scholarly manuscripts that have not been previously published and are not currently under consideration or accepted for publication by another journal or publisher.

Manuscripts must have a clear relationship with one or more areas within the journal’s scope, including management, accounting, business, finance, entrepreneurship, and related organizational studies.

The journal welcomes research addressing topics such as:

• strategic management;

• human resource management;

• marketing management;

• financial management;

• operations and supply chain management;

• organizational behavior and leadership;

• entrepreneurship and business development;

• innovation and technology management;

• financial and management accounting;

• auditing;

• taxation;

• accounting information systems;

• corporate finance;

• banking and financial services;

• investment and capital markets;

• corporate governance;

• business ethics;

• corporate social responsibility;

• digital business and e-commerce;

• small and medium enterprises (MSMEs);

• family businesses and start-ups;

• sustainable business;

• Islamic accounting, finance, and business;

• business analytics; and

• other interdisciplinary studies with a clear managerial, accounting, financial, entrepreneurial, or business perspective.

The manuscript must be accompanied by a statement of originality confirming that the submitted article:

• is an original scholarly work;

• does not contain plagiarism;

• has not been previously published in substantially the same form; and

• is not simultaneously submitted to or under consideration by another journal.

The manuscript must be prepared using the official JMABS article template.

References must consist of at least 15 sources. Authors are strongly encouraged to prioritize relevant, recent, and authoritative scholarly sources, particularly peer-reviewed journal articles.

The maximum similarity index permitted for submitted manuscripts is 20%. However, similarity reports are evaluated contextually by the Editorial Board and publication decisions are not based solely on the numerical similarity percentage.

2. Manuscript Format

The manuscript should be at least 8 pages in length and prepared on A4 paper, using 1.5 line spacing, Cambria font, size 12 pt, unless otherwise specified in the official journal template.

Manuscripts may be written in Indonesian or English using clear, grammatically appropriate, academic, and professional language.

Citations should use an in-text citation or body-note system and must be applied consistently throughout the manuscript.

The manuscript should generally be arranged in the following order:

1. Title

2. Author Name(s)

3. Abstract

4. Keywords

5. Introduction

6. Method

7. Results and Discussion

8. Conclusion

9. References

Additional sections such as Acknowledgments, Funding Information, Conflict of Interest, Data Availability, or Appendices may be included where relevant and permitted by the journal template.

3. Article Writing Requirements

Title

The title should generally consist of 10–15 words.

The title must be concise, informative, specific, and clearly represent the principal variables, concepts, organizational issues, accounting problems, financial phenomena, business context, or research subject investigated.

Authors should avoid:

• unnecessarily long titles;

• unexplained abbreviations;

• overly general expressions; and

• titles that do not accurately reflect the manuscript content.

Author Name(s)

Author names must be written without academic or professional titles.

Each author must provide:

• full name;

• institutional affiliation; and

• active email address.

The corresponding author must be clearly identified and is responsible for communication with the Editorial Board throughout the submission, review, revision, and publication process.

Abstract

The abstract must be provided in Indonesian and English.

Each abstract should contain approximately 150–250 words and concisely describe:

• background or research problem;

• research objective;

• research methodology;

• principal findings;

• main conclusion; and

• theoretical, managerial, accounting, financial, entrepreneurial, or business implications where relevant.

The abstract should be presented as a coherent paragraph and should not normally contain citations, tables, figures, equations, or lengthy statistical details.

Keywords

Keywords must be provided in Indonesian and English.

Each version should contain 3–5 keywords that represent the principal concepts, variables, theories, analytical approaches, organizational issues, accounting topics, financial issues, or business context discussed in the manuscript.

Introduction

The introduction should clearly establish the context, importance, and academic relevance of the research.

The introduction should generally include:

• background of the research problem;

• relevant organizational, managerial, accounting, financial, entrepreneurial, or business context;

• theoretical or empirical basis of the problem;

• relevant previous studies;

• identification of the research gap;

• novelty or scholarly contribution;

• research objectives or research questions; and

• hypotheses, where applicable.

Authors should avoid presenting a lengthy descriptive background without clearly demonstrating the academic problem and contribution of the study.

The literature discussed in the introduction should be relevant to the research problem and should support the development of the study’s theoretical argument.

Where hypotheses are used, their development should be logically supported by relevant theories and previous empirical findings.

Method

The Method section must provide sufficient information to explain how the research was designed, conducted, and analyzed.

Depending on the research approach, this section should describe relevant aspects such as:

• research design;

• research approach;

• research location or organizational context;

• population;

• sample and sample size;

• sampling technique;

• research participants or informants;

• data sources;

• variables and operational definitions;

• measurement instruments;

• data collection procedures;

• validity and reliability testing;

• analytical methods;

• statistical procedures;

• qualitative analysis procedures;

• software used for analysis, where relevant; and

• ethical considerations.

The journal welcomes quantitative, qualitative, mixed-methods, case-study, comparative, conceptual, and other academically recognized research approaches.

For quantitative research, authors should clearly explain:

• population and sample;

• sampling procedures;

• variables and indicators;

• measurement scales;

• validity and reliability procedures;

• hypotheses, where applicable;

• statistical techniques; and

• criteria used to interpret analytical results.

Quantitative analysis may include, where appropriate:

• descriptive statistics;

• correlation analysis;

• regression analysis;

• multiple regression;

• panel data analysis;

• time-series analysis;

• structural equation modeling;

• Partial Least Squares Structural Equation Modeling (PLS-SEM);

• covariance-based SEM;

• path analysis;

• mediation and moderation analysis;

• analysis of variance;

• non-parametric analysis; and

• other appropriate statistical methods.

For qualitative research, authors should clearly describe:

• research design;

• research participants or informants;

• participant selection criteria;

• data collection procedures;

• interview, observation, or documentation procedures;

• coding and analytical processes;

• data credibility or trustworthiness procedures; and

• interpretation methods.

For accounting and finance research, the Method section should clearly identify relevant data sources, such as:

• financial statements;

• annual reports;

• sustainability reports;

• audit reports;

• stock-market data;

• banking data;

• company disclosures;

• taxation data;

• financial databases;

• government or regulatory data; or

• other appropriate secondary or primary data.

Authors should also explain the measurement and calculation of financial, accounting, investment, audit, or performance variables used in the study.

For literature reviews or conceptual studies, authors should clearly explain the method used to identify, select, evaluate, synthesize, and analyze relevant literature or theoretical sources.

The research method must be appropriate to the research objectives and sufficiently transparent to allow readers to understand how the findings were obtained.

Results and Discussion

The Results and Discussion section should present the findings systematically and directly address the research objectives, questions, or hypotheses.

Research findings may be supported by:

• tables;

• figures;

• graphs;

• charts;

• diagrams;

• statistical outputs;

• financial information;

• accounting data;

• qualitative quotations; or

• other relevant evidence.

Tables and figures must be numbered, appropriately titled, clearly presented, and referred to in the manuscript text.

Authors should avoid presenting excessive raw statistical software output without appropriate academic interpretation.

For quantitative studies, the results should report relevant analytical findings such as:

• descriptive statistics;

• measurement quality;

• validity and reliability;

• model fit or explanatory power;

• hypothesis testing;

• coefficients;

• significance values;

• effect sizes; and

• other relevant statistical indicators.

For qualitative studies, findings should be presented according to meaningful themes, categories, patterns, processes, or analytical dimensions derived from the data.

For accounting and finance research, authors should clearly interpret relevant accounting ratios, financial indicators, market measures, audit findings, disclosure measures, or other analytical results.

The discussion must go beyond describing statistical or empirical results.

Authors are expected to:

• interpret the meaning of the findings;

• relate the findings to relevant theories;

• compare the results with previous studies;

• explain similarities or differences with earlier findings;

• discuss theoretical contributions;

• identify managerial or organizational implications;

• discuss accounting or financial implications where relevant;

• highlight business or entrepreneurial implications; and

• explain the novelty and significance of the study.

Statements such as “the hypothesis is accepted because the p-value is below 0.05” should not constitute the entire discussion. Authors must explain why the relationship may occur, what it means theoretically and practically, and how the result contributes to existing knowledge.

Where findings differ from previous studies, authors should provide logical and academically supported explanations rather than merely noting the difference.

Conclusion

The conclusion should directly address the research objectives or research questions and summarize the principal contribution of the study.

The conclusion should be concise and should not simply repeat numerical results already presented in the Results and Discussion section.

Where appropriate, the conclusion may include:

• theoretical implications;

• managerial implications;

• accounting implications;

• financial implications;

• entrepreneurial or business implications;

• practical recommendations;

• study limitations; and

• recommendations for future research.

New data, tables, figures, statistical analyses, or arguments should not normally be introduced in the conclusion.

References

References must follow the citation and reference style specified by JMABS: Journal of Management, Accounting, and Business Studies.

The journal recommends using APA 7th Edition consistently for citations and references.

Authors should prioritize credible and academically authoritative sources, particularly peer-reviewed scholarly journal articles.

Relevant books, official reports, regulations, financial reports, annual reports, accounting standards, institutional publications, and other authoritative sources may be used when appropriate to the research topic.

All references cited in the manuscript must appear in the reference list, and all entries in the reference list must be cited in the manuscript.

Authors are strongly encouraged to use reference-management software such as Mendeley, Zotero, EndNote, or other reliable reference-management applications to improve citation accuracy and consistency.

4. Tables and Figures

Tables and figures should provide meaningful information and should not merely duplicate information already explained in the manuscript text.

Each table and figure must:

• be numbered sequentially;

• have a clear and informative title;

• be cited in the manuscript text;

• include a source where applicable; and

• be sufficiently clear and readable.

Authors are responsible for obtaining permission to reproduce copyrighted tables, figures, scales, models, or other materials where required.

Data presented in tables or figures must be consistent with information discussed in the manuscript.

5. Research Ethics and Data Integrity

Authors must ensure that research is conducted ethically and that all data are accurate, authentic, and appropriately reported.

Research involving employees, customers, consumers, managers, entrepreneurs, investors, organizations, or other human participants must respect relevant ethical requirements, including informed consent, confidentiality, privacy, and institutional authorization where applicable.

Authors must not:

• fabricate data;

• falsify research findings;

• manipulate statistical results;

• selectively remove observations without academic justification;

• misrepresent financial or accounting information;

• manipulate figures or tables in a misleading manner; or

• conceal information that materially affects the interpretation of findings.

Where confidential company, organizational, financial, customer, or employee information is used, authors are responsible for ensuring that appropriate permission or anonymization procedures have been applied.

6. Submission Declaration

By submitting a manuscript to JMABS: Journal of Management, Accounting, and Business Studies, the authors confirm that:

1. the manuscript is original;

2. all listed authors have made legitimate scholarly contributions;

3. all authors have approved the submitted version;

4. the manuscript has not been published elsewhere in substantially the same form;

5. the manuscript is not simultaneously under consideration by another journal;

6. all relevant sources have been properly acknowledged;

7. applicable research ethics requirements have been fulfilled;

8. conflicts of interest and funding sources have been disclosed where applicable; and

9. the authors agree to comply with the journal’s editorial, peer-review, copyright, licensing, and publication policies.

Failure to comply with these requirements may result in the manuscript being returned for revision, rejected, or subjected to appropriate editorial action in accordance with the journal’s publication ethics policy.