Table of content

 Online Submissions
 Author Guidelines
 Copyright Notice
 Privacy Statement
 Author Fees

 Online Submissions

Already have a Username/Password for Accounting Research Unit (ARU JOURNAL)?
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

Back to Table of Content

 Author Guidelines

General Author Guidelines

All manuscripts must be submitted to Accounting Research Unit (ARU JOURNAL) Editorial Office by Online Submission at OJS portal address:, where author register as Author and/or offered as Reviewer by online. If authors have any problems on the online submission, please contact Editorial Office at the following email:

Manuscript Template

All manuscripts must be The manuscript should be prepared according to the following author guidelines in the MS Word article template (download the MS Word article template here)

Reviewing of Manuscripts

Every submitted paper is independently reviewed by at least two peer-reviewers. The decision for publication, amendment, or rejection is based on their reports/recommendation. If two or more reviewers consider a manuscript unsuitable for publication in this journal, a statement explaining the basis for the decision will be sent to the authors within three months of the submission date


Articles are full-length research reports that contain detailed descriptions of experimental or theoretical work with clear interpretation and discussion of the theoretical and/or experimental results and data. Articles should be structured under the section headings Abstract (English and Indonesian), Introduction, Methods, Results and Discussion, Conclusion, Acknowledgment (optional) and References.

Title page

The organization shown below should be followed (in the order given):
a. Title of the paper (title case, 14 pt, bold, centered)
b. Author name(s) (12 pt)
c. Author affiliation(s) (10 pt)
d. Address(es) of the institution(s) at which the work was performed (10 pt)
e. Name, postal and e-mail addresses, and phone and fax numbers of the corresponding author to whom the revision or galley proofs of the paper are to be sent. (10 pt)
The title should be brief and should not exceed 20 words. The affiliation address for each author should be indicated by superscript Arabic numbers (1, 2, 3, etc.).

Abstract (10 pt, bold)
Articles must include an abstract of 200 words or fewer. The abstract should not repeat the information already present in the title. 
The abstract should be written in English or in Bahasa Indonesia.

Keywords (10 pt, italics)
Immediately after the abstract, provide a maximum of 5 keywords written in alphabetical order. Please avoid general terms, multiple concepts (avoid, for example, and or of), and abbreviations. Only abbreviations firmly established in the field are eligible.

Introduction (12 pt, bold)
The Introduction presents the purpose of the studies reported and their relationship to earlier work in the field. It should not be an extensive review of the literature. Use only those references required to provide the most salient background to allow the readers to understand and evaluate the purpose and results of the present study without referring to previous publications on the topic.

Methods (12 pt, bold)
The Methods sections should be brief, but they should include sufficient technical information to allow the experiments to be repeated by a qualified reader. Only new methods should be described in detail. Cite previously published procedures in References.

Results and Discussion (12 pt, bold)
The Results should include the rationale or design of the experiments as well as the results of the experiments. Results can be presented in figures, tables, and text. The Discussion should be an interpretation of the results rather than a repetition of the Results.

Conclusion (12 pt, bold)
The Conclusion should contain the confirmation of the problem that has been analyzed in result and discussion section.

Acknowledgments (12 pt, bold) 
Place Acknowledgments, including information on the source of any financial support, received for the work being published.

References (12 pt, bold)
The References section must include all relevant published works, and all listed references must be cited in the text.
References should be written in the order of they appear in the text.
Within the text, cite listed references use APA style, by their author last name and year (e.g., Temalagi (2021)). The author(s) must check the accuracy of all cite listed reference, as the Accounting Research Unit (ARU JOURNAL) will not be responsible for incorrect in-text reference citations.

Tables should be typewritten separately from the main text and preferably in an appropriate font size to fit each table on a separate page. Each table must be numbered with Arabic numerals (e.g., Table 1, Table 2) and include a title. Place footnotes to tables below the table body and indicate them with superscript lowercase letters (a, b, c, etc.), not symbols. Do not use vertical rulings in the tables. Each column in a table must have a heading, and abbreviations, when necessary, should be defined in the footnotes. 

Figures should be provided separately from the main text. Use Arabic numerals to number all figures (e.g., Figure 1, Figure 2) according to their sequence in the text. The figure number must appear well outside the boundaries of the image itself. Multipart figures should be indicated with uppercase and bold font letters (A, B, C, etc.) without parenthesis, both on the figure itself and in the figure legends.

Back to Table of Content

Accounting Research Unit (ARU JOURNAL) is an Open Access Journal. The authors who publish the manuscript in Accounting Research Unit (ARU JOURNAL) agree to the following terms:

Accounting Research Unit (ARU JOURNAL) is licensed under a Creative Commons Attribution 4.0 International. This permits anyone to copy, redistribute, remix, transmit and adapt the work provided the original work and source is appropriately cited.

This means:
(1) Under the CC-BY license, Copyright Holder Journal for an article, but Journal permits others to use the content of publications in Accounting Research Unit (ARU JOURNAL) in whole or in part provided that the original work is properly cited. Users (redistributors) of the Accounting Research Unit (ARU JOURNAL) are required to cite the source, including the author's names, Accounting Research Unit (ARU JOURNAL) as the initial source of publication, year of publication, volume number, issue, and Digital Object Identifier (DOI); (2) Authors grant Accounting Research Unit (ARU JOURNAL) the Copyright Holder.

Back to Table of Content

 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

 Back to Table of Content

 Author Fees

This journal charges the following author fees.

Article Submission: 0.00 (IDR)
Authors are no required to pay an Article Submission Fee as part of the submission process.

Article Processing Charge (APC): 250000.00 (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.

Back to Table of Content