All manuscripts must be submitted to Accounting Research Unit (ARU JOURNAL) Editorial Office by Online Submission at OJS portal address: https://ojs3.unpatti.ac.id/index.php/mutiara, 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: journalaru@gmail.com

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
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
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.