1. Use the Jurnal Ilmiah Akuntansi dan Bisnis guide as template.
2. Ensure that each new paragraph is clearly indicated. Present tables and figure legends on separate pages at the end of the manuscript.
3. Number all pages consecutively. Manuscripts should also be spellchecked by the facility available in most good word-processing packages.
4. Extensive use of italics and emboldening within the text should be avoided.
5. Papers should be clear, precise and logical and should not normally exceed 4,000 words.
6. The Abstract should be informative and completely self-explanatory, provide a clear statement of the problem, the proposed approach or solution, and point out major findings and conclusions. The Abstract should be 200 to 250 words in length. The abstract should be written in the past tense.
7. The keyword list provides the opportunity to add keywords, used by the indexing and abstracting services, in addition to those already present in the title. Judicious use of keywords may increase the ease with which interested parties can locate our article.
8. The Introduction should provide a clear background, a clear statement of the problem, the relevant literature on the subject, the proposed approach or solution, and the new value of research which it is innovation. It should be understandable to colleagues from a broad range of scientific disciplines.
9. Explaining research chronological, including research design and research procedure. The description of the course of research should be supported references, so the explanation can be accepted scientifically.
10. Tables and Figures are presented center.
11. In the results and discussion section should be explained the results and at the same time is given the comprehensive discussion.
12. A good conclusion should provide a statement that what is expected, as stated in the "Introduction" section can ultimately result in "Results and Discussion" section, so there is compatibility. Moreover, it can also be added the prospect of the development of research results and application prospects of further studies into the next (based on the results and discussion).
13. References should be cited in text. Only references cited in text should be listed at the end of the paper.

One author should be designated as corresponding author and provide the following information:

• E-mail address
• Full postal address
• Telephone

Please note that any papers which fail to meet our requirements will be returned to the author for amendment. Only papers which are submitted in the correct style will be considered by the Editors.