Online Submissions

Already have a Username/Password for Berkala Akuntansi dan Keuangan Indonesia?
Go to Login

Need a Username/Password?
Go to Registration

Registration and login are required to submit items online and to check the status of current submissions.


Author Guidelines



Manuscript Preparation, Writing and Revision Guidelines
General requirements:
(1)   The manuscript should be in the form of research in the field of accounting, finance, and investment. BAKI does not accept manuscript from article review.
(2)   The manuscript which sent to the BAKI should be original work, i.e. the same manuscript must have not been published or accepted for publication in any other journals/ books either in full or substantial part; and must not be submitted to any other journal for concurrent publication or being considered for publication or even being reviewed.
(3)   The manuscript is written in Bahasa Indonesia or English and attaching the author's name, institutional affiliation, and e-mail address. The soft file format should be in Microsoft Word, margin 3 cm for every side, font type is Times New Roman, size 12, space 1.5, and justify.
(4)   Manuscripts must comply with the following guidelines and should be formatted in accordance with BAKI template for submission. The paper which does not comply this re requirement may be returned for revision (format/template) before entering the review process.
(5)   The manuscript only could be sent via the open journal system (OJS) mechanism (not by email) in web address:  
(6)   The Editor of BAKI reserves the right to edit the grammar and spelling of the text contained without reducing or changing the intent of writing.
Writing Guidelines:
The Manuscript is written in the following order:
Write the title briefly (no more than 15 words is recommended) and clearly. The title of the article should be concise, interesting and describe the content of the article.
Abstract written in English with single space. The abstract includes a description of the purpose, methods, and result of research. Abstract written in brief, conscience and written in one paragraph (around 250 words) that summarize important research variable, purpose and methods (e g: sample and techniques analysis used), and the answer of the research problem (result). The abstract contains keywords of ideas or basic concept in the fields of study (no more than 6 words).
This section contains the research background, purpose, contribution (the research benefit from theoretical and practical), research result and implication (Practical advice based on research result). The research result and implication in the introduction section are only suggestion (not mandatory).
This section contains referred literature and linked to the research and hypothesis development. This section contains the theory and literature referenced and linked to writing. Highly recommended that literature referenced is published no more than 10 years before with the following order: a reputed international journals, national journals accredited, national journals, international symposiums, national symposiums, textbooks, and daily repute.
For research with hypothesis testing, the hypothesis development is built by supporting theory, previous research, and logical argumentation. After the explanation is formulated, then write your hypothesis with this following format:
H1: write the formulated hypothesis.                                                       
For qualitative research (without hypothesis testing), then presented in this section is literature review (theory and previous research and argumentation focused on research review) and research focus written in question form by following (but not mandatory):
RM:     mention the problem that represents the research focus.
This section contains the research design, subject/object/research sample, operational definition, and measurement variable, collecting data technique/instrument and data analysis also hypothesis testing.
This section contains the data characteristic of subject/object/sample/ research respondent, data analysis result, testing instrument and hypothesis (if any), the answer to the research question, findings and findings interpretation. This section if possible can be graphed for each research variable. Furthermore, the descriptive statistic value was presented (e g; Mean, SD, Maximum, Minimum) with its interpretation. At the end of the section showed the hypothesis research result and its discussion completely.
Presented the research conclusion, implication, limitation and advice for future research. The implication is practical advice from result research. Research limitation includes all aspects that can be considered by researchers to refine future research. While the research advice is advise for next research based on the limitation that cannot be done by the researcher in his research.

This section is provided for the author to express his gratitude either for the research funders or the other parties who contribute to research realization.
Contain the research instrument, questionnaires, experiment scenario, interview question list, and other instruments.
Contains the sources referred in the manuscript.

Table title is numbered and written at the top of the table with a bold font and centered, accompanied by the source (if any).

Tabel 3 Experimental Design and Hypothesis 3a and 3b

Figure title is numbered and written at the bottom of the figure with the bold letters and centered, accompanied by the source (if any).

Figure 1 Ethical Decision Making Process
Source : Jones (1991) and Cohen and Bennie (2006)
Citations in the text written between brackets mentioning the author's last name, year by commas, and page number if necessary.
1)   One citation resource with one until five authors, the last name of authors have to be mentioned: one author: (Syafruddin, 2001); two authors: (Habbe & Hartono, 2000), five authors (Sofyani, Suryanto, Wibowo, Harjanti, & Utami, 2018); more than five authors using et al., for instance: (Boediono et al., 1999); more than one source citation by different authors: (Mardiyah, 2001; Kusumawati, 1999); more than one source citation with the same authors (Djakman, 1998; 2000).
2)   If the references consist of author with more than one article in the same year, then the citation used the letters a, b, after year. Example: (Joni, 2014a; 2014b) or (Joni, 2014a; David, 2014b).
3)   If the author's name is mentioned in the text, so the name does not need to be mentioned in the citation in parentheses. Correct example: "Alamsyah (1998) states ....". Incorrect example: "Alamsyah (Alamsyah, 1998) states ...."
4)   Citation taken from the work of an institution should mention the acronym of the institution concerned, for example Ikatan Akuntan Indonesia or IAI sould be (IAI, 2008).
Quote directly and precisely from the referred references (not using a paraphrase) with the same number of lines with more than four lines written slightly indented to right with a single space (one). Example:

Mulyadi (2011) states:
"Materiality is the value of the omitted or misstated accounting information, as seen from the surrounding circumstances, may result in changes or influence on the consideration of those who put faith in such information, for their omission or misstatement that."
JAI bibliography writing style according to APA 6th edition style (available in default form in Mendeley, Endnote, Zotero, etc.). Highly recommended to write a bibliography using software citation mentioned. To enhance article quality, for further edition BAKI does not accepts article containing source from thesis or dissertation, working paper and all articles which has not been published in anywhere.Each article should contain bibliography (only the source citation) which arranged alphabetically according to the author's last name or the name of the institution. Example:
Bray, J., & Sturman, C. (2001). Bluetooth: Connect without wires. Upper Saddle River. New York: Prentice Hall.
Forouzan, B.A., & Fegan, S.C.. (2007). Data communications and networking, Fourth edition. New York: McGraw-Hill.
Coolen-Maturi, T. (2013). Islamic Insurance: Demand and Supply in the UK. International Journal of Islamic and Middle Eastern Finance and Management6(2), 87-104.
Tseng, Y.C., Kuo, S.P., Lee, H.W., & Huang, C.F. (2004). Location tracking in a wireless sensor network by mobile agents and its data fusion strategies. The Computer Journal47(4), 448–460.
Paper published in the proceeding 
Ali, S., Green, P., & Roob, A. (2012). The Influence of Top Managements’ Absorptive Capacity of IT Governance Knowledge on Business-IT Alignment: an Empirical Analysis. Paper was presented at the AMCIS 2012 Proceedings, Australia.
Article in Website
Alexander, J., & Tate, M.A. (2001). Evaluating web resources. Retrieved from Widener
University, Wolfgram Memorial Library. Available at:
The University of Portsmouth.,137568,en.pdf

Kementerian Pendayagunaan Aparatur Negara dan Reformasi Birokrasi. (2012). Surat Edaran Menteri Pendayagunaan Aparatur Negara dan Reformasi Birokrasi Nomor: 08/M.PAN-RB/06/2012 tentang Sistem Penanganan Pengaduan (Whistleblower System) Tindak Pidana Korupsi di Lingkungan Kementerian/Lembaga dan Pemerintah Daerah.

Ministry of Administrative Reform and Bureaucratic Reform. (2012). Minister of Administrative and Bureaucratic Reform Circular Number: 08 / M.PAN-RB / 06/2012 concerning Complaint Handling System (Whistleblower System) Crime Corruption in the Ministry/Institution and Local Government Environment.
Main Title
Section Title
Sub Title
Footnotes are only used to provide clarification / additional analysis, which when combined into a script would disrupt the continuity of the manuscript. Thus footnotes not be used for reference. Footnotes should be numbered printed superscript. The text of footnote typed with 10 font aligned justify.

*The format of literature review article consists of title, author name(s) and affiliation(s), abstract, introduction, content (including challenges and research opportunity), conclusion, references.


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. Naskah diketik dalam Bahasa Indonesia dengan format Microsoft Word 2003 atau Microsoft Word terbaru, menggunakan ukuran kertas HVS A4 (21,0 cm x 29,7 cm) dan margin sesuai pedoman BAKI (Atas 2,75 cm; Kiri 2,5 cm; Bawah & Kanan 2 cm).
  2. Naskah diketik dengan font Arial, 11 pt, hitam, spasi 1,5, serta format penomoran halaman pada kiri atas (halaman ganjil) dan kanan atas (halaman genap).


  3. Naskah berisi Abstrak, Pendahuluan, Tinjauan Pustaka, Metodologi Penelitian, Analisis dan Pembahasan, Kesimpulan, Keterbatasan, dan Saran.

  4. Judul maksimal 16 kata ditulis dengan huruf Arial, 18 pt, Left, serta panjang naskah tidak lebih dari 7.500 kata (termasuk gambar dan tabel) ditulis justified.


  5. Baris kepemilikan ditulis dibawah judul artikel terdiri dari 3 unsur, nama pengarang, institusi asal, dan alamat e-mail. Nama penulis ditulis dengan huruf Arial, 14 pt, left. Nama institusi dan alamat email ditulis dengan huruf  Arial, 10 pt, Italic, Left.

  6. Abstrak (ringkasan) disajikan dalam 1 paragraf, tidak lebih dari 250 kata dan ditulis dengan Bahasa Indonesia, terdiri dari masalah pokok dan alasan dilakukan penelitian serta sasaran utama yang ingin dicapai. Isi abstrak harus mengandung empat unsur yaitu argumentasi logis, pendekatan untuk memecahkan masalah, hasil yang dicapai, dan kesimpulan. Abstrak terdiri dari 3-5 kata kunci (keywords) untuk memudahkan penyusunan indeks artikel. Kata kunci ditulis di bawah paragraf.
  7. Judul tabel (Arial, center, 10 pt) diberi nomor urut dan ditulis di atas tabel (Contoh: Tabel 4.1.  Uji Koefisien Determinasi).

    Judul gambar (Arial, center, 10 pt) diberi nomor urut dan ditulis di atas gambar (Contoh: Gambar 1. Kerangka Pemikiran).

    Sumber dari tabel dan gambar harus dicantumkan.

  8. Kutipan dalam artikel harus dicantumkan dalam daftar pustaka. Gaya penulisan naskah mengikuti Chicago Manual of Style Edisi 16 terutama untuk cara-cara merujuk dan penyajian rujukan dalam daftar pustaka.


    -Satu sumber kutipan dengan satu penulis: (Jones 1998).
    -Satu sumber kutipan dengan dua penulis: (Jones dan Freeman 1980).
    -Satu sumber kutipan dengan lebih dari dua penulis: (Jones et al.,1997).
    -Dua sumber kutipan dengan penulis berbeda: (Jones 1987; Freeman 1988).
    -Dua sumber kutipan dengan penulis sama: (Jones 1988; 1999). Jika tahun publikasinya sama: (Jones, 1999a; 1999b).
    -Sumber kutipan yang berasal dari pekerjaan suatu institusi ditulis dengan menyebutkan akronim institusi yang bersangkutan, misalnya (IAI 2012).

    Daftar Pustaka
    -Daftar pustaka disusun urut abjad nama penulis pertama atau nama institusi yang pekerjaan dikutip.
    -Daftar pustaka ditulis dengan huruf Arial, 11 pt, single space.
    -Susunan: nama penulis, tahun publikasi, judul artikel atau nama buku, nama jurnal atau penerbit, nomor halaman.
    -Nama jurnal tidak boleh disingkat.

    Contoh Daftar Pustaka

    American Accounting Association, Committee on Concepts and Standards for External Financial Reports. 1997. Statement on Accounting Theory and Theory Acceptance. Sarasota, FL:AAA.

    Becker, H., dan D. Fritsche. 1987. Business ethics: A cross cultural comparison of manager’s attitudes. Journal of Business Ethics 6: 289-295.

    Bowman, R. 1980a. The importance of market-value measurement of debt in assesing leverage. Journal of Accounting Research 18 (Spring): 617-630.

    Bowman, R. 1980b. The debt equivalence of leases: An empirical investigation. The Accounting Review 55 (April): 237-253.

    Cohen, C. 1991. Chief of Indians-woman in accountancy. Australian Accountant (Desember): 20-30.

    Harry, J., dan N.S. Goldner. 1972. The null relationship between teaching and research. Sociology of Education 45 (1):47-60.

    Irwin, Munn, G.G., F.L Garcia, dan C.J. Woelfel, eds. 1991. Encyclopedia of banking and finance. Edisi ke Sembilan, Chicago, IL: St. James Press.

    Jensen, M.C. dan C.W. Smith. 1985. Stockholder, manager, and creditor interests: Application of agency theory. Dalam Recent Advances in Corporate Finance. Diedit oleh E. Altman, dan M. Subramanyam. Homewood, IL: Richard D.

    Ohslon, J.A. 1991. Earning, book values, and dividends in security evaluation. Working paper. Columbia University.

    Catatan Kaki

    Catatan kaki tidak digunakan untuk dokumentasi. Catatan kaki hanya digunakan untuk memberi penjelasan lebih lanjut terhadap sesuatu hal yang kalau dimasukkan dalam badan tulisan akan mengganggu kontinuitas naskah. Catatan kaki diberi nomor urut dengan angka Arab dengan catatan superscript.


  9. Identitas penulis memuat nama lengkap (beserta gelar akademik), bidang keahlian, instansi asal, alamat, nomor telepon, dan alamat e-mail.
  10. Naskah belum pernah dipublikasikan atau tidak dalam proses penyuntingan jurnal berkala lain.

    Melampirkan surat pernyataan bahwa artikel belum pernah dipublikasikan atau tidak sedang dalam proses publikasi dalam jurnal lain (disajikan dalam halaman terpisah).


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.