Submissions

Author Guidelines

General standards

Language Editing
Indonesian Journal of Accounting, Governance, and Auditing (IJAGA) requires that manuscripts submitted meet international standards for the English language to be considered for publication. Articles are typically published in English. Manuscripts may also be submitted in Indonesian, subject to the journal’s policy and editorial decision.
For authors who would like their manuscript to receive language editing or proofing to improve clarity and highlight their research, IJAGA recommends using reputable language-editing services provided by internal or external partners (contact the journal office for further information).
Note that sending your manuscript for language editing does not imply or guarantee acceptance for publication by IJAGA. Editorial decisions on the scientific content of a manuscript are independent of whether it has received language editing or proofing.

Language Style
The default language style in IJAGA is American English. If you prefer your article to be formatted in British English, please specify this on the first page of your manuscript.

Search Engine Optimization (SEO)
There are several simple ways to maximize your article's discoverability. Follow the steps below to improve search results.
• Include a few of your article's keywords in the title;
• Avoid long article titles;
• Pick 3 to 5 keywords combining general and specific terms;
• Use the maximum number of keywords in the first two sentences of the abstract;
• Use some keywords in Level 1 headings.

Title
The title is written in title case, centered, using Cambria font at the top of the page.
The title should be concise, omit implicit terms, and ideally express the main result or conclusion presented. Avoid abbreviations. Creative or witty titles are acceptable if relevant and measured. In some cases, the editorial office may suggest revisions.

Authors and Affiliations
All names are listed together, separated by commas. Provide the exact author names as they will be indexed. Affiliations should be linked using superscript numbers and formatted as: Institution/University/Organization, Country.
Example: Universitas Negeri Makassar, Indonesia.
The corresponding author(s) is marked with a superscript number. The exact email address should be provided in a separate section below the affiliation.

Headings and Sub-headings
Sentence case for headings and capitalizing each word for subheadings. Headings use Cambria 14 bold; subheadings use Cambria 10.5 bold.

Abstract
The abstract should clearly present the significance and conceptual advances of the work. Minimize abbreviations and do not cite references. Maximum 250 words, written in English, using Cambria size 9.
Tips:
• Background of study
• Aim and scope of the paper
• Methods
• Summary of findings
• Conclusions

Keywords
Up to five keywords may be provided; at least three are mandatory.

Text
Body text uses 11-point Cambria, single-spaced, with page and line numbers to facilitate review. New paragraphs separated by a single empty line.

Nomenclature
Use abbreviations sparingly. Non-standard abbreviations should appear at least four times and be defined upon first use. A list may be provided before the Acknowledgments.

Sections
The manuscript is organized into clear headings and subheadings.
For Original Research Articles, the following structure is recommended:

Introduction
The introduction explains background, relevance, and the importance of the research. It must articulate the research questions and justify their significance. Avoid turning the introduction into a mini-review; cite only relevant work that supports the research gap or novelty.
Tips:
1. Begin with concise background.
2. Clearly state the research objective.
3. Establish significance.
4. Present relevant literature without excessive detail.
5. State the gap or novelty.
6. State hypotheses, variables, and summary of methods.
7. Define abbreviations if needed.
Avoid subsections in the Introduction.

Method
Describe in sufficient detail how the research was conducted to allow evaluation and replication.
Tips:
1. Define population and sampling methods.
2. Describe instruments.
3. Outline procedures and time frame.
4. Describe analysis plan.
5. Discuss validity and reliability approaches.
6. Explain statistical tests.
7. Describe methodological limitations.

Result and Discussion
State findings, interpret them, and relate them to previous work. Avoid excessive repetition of results and avoid overstating interpretations.
Tips:
1. State major findings.
2. Explain meaning and importance.
3. Relate results to expectations and literature.
4. Compare with similar studies.
5. Consider alternative explanations.
6. Discuss implications.
7. Acknowledge limitations.
8. Suggest future research.
Avoid subsections in this section.

Work with Graphics
Figures and tables should be clear and interpretable independently.
Tips:
1. Graphics should be simple and informative.
2. Use of color is allowed where it improves clarity and interpretation.
3. Maintain professional standards.
4. Must be original artwork or have appropriate permissions.
5. Avoid using trademarked items without permission.
6. Do not duplicate figures already presented in the manuscript.
For table/figure samples, refer to the IJAGA template.

Conclusion
The conclusion synthesizes key insights and emphasizes significance. Avoid repeating the abstract or introducing new information.
Tips:
1. Be clear and concise.
2. Highlight significance.
3. Relate findings to prior work realistically.
4. Avoid new arguments or evidence.

Acknowledgments (if any)
A short text acknowledging contributions from individuals or institutions.

Author Contributions Statement
Describe the tasks of individual authors using initials (e.g., AB, CD). Include before References.

References
All citations must appear in the reference list. Use APA. Provide URLs or DOIs when possible.

Supplementary Material
IJAGA accepts supplementary content that is not essential to the main text but supports data transparency.

Figures and Table Guidelines
Follow standard scientific conventions including scale bars, clear labeling, appropriate resolution (300 dpi), and readable legends.

Funding
All funding sources must be disclosed, including grant numbers.