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Author Guidelines

JRA TIRTAYASA AUTHOR GUIDELINES

 

1. Manuscript Preparation

Formatting Requirements:

  • File Type: Submit in Microsoft Word (.docx) or LaTeX (PDF for initial submission).

  • Font: Times New Roman, 12 pt, 1.5 line spacing, justified alignment.

  • Length: 6,000–8,000 words (including references, tables, and figures).

  • Margins: 2.5 cm (1 inch) on all sides.

  • Language: English (preferred). Bahasa Indonesia submissions require an extended English abstract (250 words).

Structure:

  1. Title Page (separate file):

    • Concise title (≤15 words).

    • Full author names, affiliations, ORCID IDs (if available).

    • Corresponding author’s email and institutional postal address.

  2. Main Manuscript (anonymous for review):

    • Abstract: 200–250 words, structured as Purpose, Methods, Results, Implications.

    • Keywords: 5–6 terms (avoid generic terms like "accounting" or "analysis").

    • Introduction: Clearly state the research gap, objectives, and significance.

    • Literature Review: Synthesize prior work and theoretical framework.

    • Methods: Detail methodology for replicability (e.g., sampling, data collection, analysis).

    • Results: Present findings with tables/figures (see Section 3).

    • Discussion: Interpret results, link to theory/practice, and avoid redundancy.

    • Conclusion: Summarize contributions, limitations, and future research directions.

    • References: APA 7th edition (see Section 4).

  3. Supplementary Materials (optional):

    • Datasets, code, or extended appendices (upload separately).

2. Content Requirements

Originality & Novelty:

  • Submissions must be unpublished and not under review elsewhere.

  • Include a novelty statement in the cover letter (max 100 words).

Theoretical/Practical Contribution:

  • Emphasize how the work advances accounting theory, practice, or policy.

Tables & Figures:

  • Resolution: ≥300 dpi (TIFF/PNG/JPEG).

  • Numbering: Sequential (Table 1, Figure 2).

  • Captions: Self-explanatory (include variables, units, significance levels).

Data & Reproducibility:

  • Include a Data Availability Statement (e.g., "Data available upon request").

  • Share datasets/code via repositories (Zenodo, Figshare) if applicable.

3. Ethical Guidelines

  • Plagiarism: Manuscripts with >20% similarity (excluding references) will be desk-rejected.

  • Authorship: Follow CRediT (Contributor Roles Taxonomy) guidelines.

  • Conflicts of Interest: Declare financial/non-financial conflicts in the cover letter.

  • Ethics Approval: Required for studies involving human/animal subjects.

4. Submission Process

  1. Pre-Submission Checklist:

    • Structured abstract.

    • APA 7th references.

    • Cover letter with novelty statement.

  2. Online Submission:

    • Register via OJS platform: [Insert JRA Tirtayasa OJS link].

    • Upload:

      • Anonymous manuscript.

      • Title page (separate file).

      • Supplementary materials.

  3. Review Timeline:

    • Initial Screening: 7 days (scope, formatting, plagiarism check).

    • Peer Review: 4–6 weeks (double-blind, 2–3 reviewers).

    • Decision: Accept, Minor/Major Revisions, Reject.

5. Post-Acceptance Procedures

  • Copyright Agreement: Sign and return within 5 working days.

  • Proofreading: Review and approve the final PDF within 72 hours.

  • Publication: Online-first within 14 days; assigned to an issue within 3 months.

6. Best Practices for Authors

✅ Writing Quality:

  • Use active voice (e.g., "We analyzed" vs. "It was analyzed").

  • Avoid jargon; define technical terms.

  • Ensure all claims are supported by data.

✅ Referencing:

  • Prioritize recent sources (≥80% from 2019–2024).

  • Cite high-impact journals (Scopus/WoS-indexed).

✅ Avoid:

  • Excessive self-citation (>15% of references).

  • "Salami-slicing" (splitting one study into multiple papers).

 

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 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.
  5. The text adheres to the stylistic and bibliographic requirements outlined in the Author Guidelines, which is found in About the Journal.
  6. If submitting to a peer-reviewed section of the journal, the instructions in Ensuring a Blind Review have been followed.
  7. Bibliography and citations are conducted by using application reference such as mendeley, zotero, etc.
 

Copyright Notice

Copyright Notice

Jurnal Riset Akuntansi Tirtayasa (JRA Tirtayasa)

1. Copyright Holder

  • Authors retain copyright of their published work.

  • By submitting to JRA Tirtayasa, authors grant the journal:

    • First publication rights (exclusive right to publish and distribute the article).

    • A perpetual, non-exclusive license to archive, promote, and share the work under the CC BY-SA 4.0 license.

2. Licensing Agreement

All articles are published under a Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0).

Rights Granted to Users:

  • Readers and third parties may:
    ✅ Share — Copy and redistribute the material in any medium or format.
    ✅ Adapt — Remix, transform, or build upon the material for any purpose (including commercial use).

  • Conditions:

    1. Attribution:

      • Credit the author(s), provide a link to the license, and indicate if changes were made.

      • Cite the original publication (e.g., “Originally published in JRA Tirtayasa [Year] [DOI/Link]”).

    2. ShareAlike:

      • Derivative works must be licensed under the same CC BY-SA 4.0 terms.

Example of Proper Attribution:

“This work is adapted from [Original Title] by [Author(s)], published in JRA Tirtayasa [Year] [DOI], licensed under CC BY-SA 4.0.”

3. Author Rights and Responsibilities

  • Authors may:

    • Share their article freely (e.g., on personal websites, institutional repositories, ResearchGate).

    • Reuse text, tables, or figures in future works (with proper citation to the original JRA Tirtayasa publication).

    • Retain patent, trademark, or other intellectual property rights.

  • Authors must:

    • Ensure third-party materials (e.g., images, tables) are either original, licensed under CC BY-SA, or accompanied by explicit reuse permissions.

4. Journal’s Rights

  • JRA Tirtayasa reserves the right to:

    • Migrate or archive articles to ensure long-term accessibility.

    • Retract or correct articles in cases of ethical breaches or errors.

    • Enforce compliance with the CC BY-SA 4.0 license for all published content.

5. Permissions for Reuse

  • For CC BY-SA Compliance:

    • No prior permission is required if users follow the license terms (attribution + ShareAlike).

  • For Third-Party Material:

    • Authors must provide proof of permission to reproduce copyrighted content not covered by CC BY-SA (e.g., proprietary images, surveys).

6. Securing Permissions

  • To request special permissions (e.g., waiving ShareAlike terms for republication in non-CC BY-SA works):
    Contact:
    Editorial Office, JRA Tirtayasa
    Email: [email protected]
    Allow 7–10 business days for processing.

7. Fair Use and Exceptions

  • Fair Use:
    Short quotations, excerpts, or reproductions for criticism, commentary, or education are permitted without formal permission under fair use provisions, provided proper attribution is given.

  • Print Distribution:
    Institutions may print articles for classroom use without additional licensing, provided no modifications are made.

8. License Enforcement

  • Violations of the CC BY-SA 4.0 terms may result in:

    • A formal request for compliance.

    • Legal action for persistent misuse.

 

Privacy Statement

The names and email addresses entered in this journal site will be used exclusively for the stated purposes of this journal and will not be made available for any other purpose or to any other party.

 

Author Fees

This journal charges the following author fees.

Article Submission: 0.00 (IDR)
Authors are required to pay an Article Submission Fee as part of the submission process to contribute to review costs.

Article Publication: 0.00 (IDR)
If this paper is accepted for publication, you will be asked to pay an Article Publication Fee to cover publications costs.

If you do not have funds to pay such fees, you will have an opportunity to waive each fee. We do not want fees to prevent the publication of worthy work.