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Author Guidelines

                                               NOTE TO AUTHORS

The Accounting Journal of BINANIAGA contains papers for reporting the results of research, and scientific reviews in the field of scientific study of accounting. The manuscript should be written in good academic English(recommended) or Indonesia and typed in A4 page,with 10 point Arial font size and single line spaced. The manuscript should be between 4000 and 6000 words (exclude abstract and reference).

At the top of the manuscript must contain the title of the paper (that aproximately not more than 20 words), the author's name, the name and address of the institution/afilliation where the author works.

Manuscripts should be divided into several subsections consisting of:

1. Abstract.

2. Introduction.

3. Review of Literature.

4. Research Methodology.

5. Results and Discussion.

6. Conclusions and Recommendations.

7. References.


The table is accompanied by charts, both served along with the data to facilitate readings. Tables must be submitted as editable text(with 9 point Arial Font size) and not as images. Tables and figures must be numbered with Arabic numerals consecutively in same order with their appearance in the manuscript. Tables and figures should be given a short title.


Graphics and images of other lines should be drawn with black ink on white paper. Photos to be loaded must be clear and have a fairly good contrast.

Reference list.

  • Each reference cited in the text should also present in reference list (and vice versa).  
  • Reference list must be sorted alphabetically by author name using APA (American Psychological Association) 6th Edition citation style.
  • As a reference management tool, author must use tool e.g., Mendeley to manage reference list
  • Minimum 70% of reference used in the articles should taken from recently published papers or journals (published since 2015).except for classic works  [e.g., Theory of the firm: Managerial behavior, agency costs and ownership structure (Jansen, MC., Meckling, WH. 1976)]
  • Reference from undergraduate thesis is not allowed

Editors reserve the right to edit the manuscript contained without changing the content and purpose of writing to fit the theme of The Accounting Journal of BINANIAGA. Scientific opinions and statements contained in the text, is the sole responsibility of the author.

The entire manuscript and correspondence relating to The Accounting Journal of BINANIAGA be directed to:

Editorial in Chief 
The Accounting Journal of BINANIAGA 
Centre for Research and Community Services
STIE Binaniaga
Sekolah Tinggi Ilmu Ekonomi Binaniaga
Jl. Raya Pajajaran No. 100 - Bogor 16153

WA 08129957172 (sumardjono)
Telp. 0251-8360688  - Fax  0251-8354558
Email :,


The Accounting Journal of BINANIAGA berisi makalah untuk melaporkan hasil penelitian, dan ulasan ilmiah di bidang studi ilmiah akuntansi. Naskah harus ditulis dalam bahasa Inggris (disarankan) atau Indonesia yang baku dan diketik dalam halaman A4, dengan ukuran font Arial 10 poin dan spasi satu baris. Naskah harus antara 4000 dan 6000 kata (tidak termasuk abstrak dan daftar pustaka).

Di bagian atas naskah harus berisi judul makalah (yang kira-kira tidak lebih dari 20 kata), nama penulis, nama dan alamat lembaga/afiliasi tempat penulis bekerja.

Naskah harus dibagi menjadi beberapa bagian yang terdiri dari:

1. Abstrak.

2. Pendahuluan.

3. Tinjauan Pustaka.

4. Metodologi Penelitian.

5. Hasil dan Pembahasan.

6. Kesimpulan dan Saran.

7. Daftar Pustaka.


Tabel disertai dengan grafik, keduanya disajikan bersama dengan data untuk memfasilitasi pembacaan. Tabel harus diserahkan sebagai teks yang dapat diedit (dengan ukuran font Arial 9 poin) dan bukan sebagai gambar. Tabel dan angka harus diberi nomor dengan angka Arab secara berurutan dalam urutan yang sama dengan penampilan mereka dalam naskah. Tabel dan gambar harus diberi judul pendek.

Gambar dan Grafik.

Grafik dan gambar dari garis lain harus digambar dengan tinta hitam di atas kertas putih. Foto yang akan dimuat harus jelas dan memiliki kontras yang cukup baik.

Daftar Pustaka

  • Setiap referensi yang dikutip dalam teks juga harus ada dalam daftar referensi atau daftar pustaka (dan sebaliknya).
  • Daftar referensi harus disortir berdasarkan abjad berdasarkan nama penulis menggunakan gaya kutipan APA (American Pyschological Association) Edisi 6.
  • Sebagai pengelola referensi, penulis harus menggunakan tools misal: Mendeley untuk mengelola daftar pustaka
  • 70% referensi yang digunakan dalam artikel harus diambil dari makalah atau jurnal yang baru diterbitkan (diterbitkan sejak 2015) kecuali artikel-artikel klasik [misal: Theory of the firm: Managerial behavior, agency costs and ownership structure (Jansen, MC., Meckling, WH. 1976). Referensi dari skripsi tidak diperbolehkan

Editor berhak untuk mengedit naskah yang terkandung tanpa mengubah konten dan tujuan penulisan agar sesuai dengan tema The Accounting Journal of BINANIAGA. Pendapat dan pernyataan ilmiah yang terkandung dalam teks, adalah tanggung jawab penulis.

Seluruh manuskrip dan korespondensi yang berkaitan dengan The Accounting Journal of BINANIAGA dikirimkan ke:

Pemimpin redaksi
The Accounting Journal of BINANIAGA
Pusat Penelitian dan Pengabdian kepada Masyarakat
STIE Binaniaga
Sekolah Tinggi Ilmu Ekonomi Binaniaga
Jl. Raya Pajajaran No. 100 - Bogor 16153

WA 08129957172 (sumardjono)
Telp. 0251-8360688  - Fax  0251-8354558
Email :,


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 10-point Arial 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.

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.

Fast-Track Review: 0.00 (IDR)
With the payment of this fee, the review, editorial decision, and author notification on this manuscript is guaranteed to take place within 4 weeks.

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.