- Article should be written in English.
- Article can be written in British or American spelling; however, it must be consistent throughout the article.
- Article should be typed in Ms. Word document format, single-spaced, one column, TNR (Times New Roman), and normal margin.
- Article consists of 3.500 – 8.000 words (including tittle, abstract, and references).
- Article is an original writing written in the field of management, accounting, and business which has never been submitted for consideration or under reviewed and published in any other media.
- Tables in the article appear in good resolution and are not the result of a print screen. They are numbered consecutively using Arabic numerals (Table 1, Table 2, Table 3, etc.). Its caption should be written above the tables.
- Figures in the article appear in good resolution. They are numbered consecutively using Arabic numerals (Figure 1, Figure 2, Figure 3, etc.). Its caption should be written below the figure.
Article contains several subsections which are mentioned and explained below.
The title must describe a theme of the content of the discussion. It should be concise and attractive, consists of 8-12 words (excluding definite and indefinite article. It must be in the form of phrases, not sentence. It is written in TNR, bold, black, 20 pt., and centre alignment.
- Name(s) of Author
The name(s) of author is written below the title. It is written in TNR, bold, black, and 9.5 pt., and centre alignment.
The abstract reviews a summary of an article. It consists of research question, method, result, discussion, and conclusion without any references, tables, and figures. It is written in 150 – 250 words, TNR, blue, 10 pt., and justified text.
The keywords represent the main concepts of research topic and should be specific and singular. They are written in TNR, blue, 10 pt., and justified text.
The affiliation(s) is written below the abstract. It consists of institutional affiliation of the author(s), complete address, and email. It is written in TNR, blue, 10 pt., and justified text.
The biography is written below each affiliation of the author(s). It discusses the author(s)’ personal history, academic program and/or field placement, and interest in the article's subject. It is written in TNR, black, 10 pt., and justified text.
The introduction contains such points as ‘background to the research’, ‘research problem(s)’, ‘research hypothesis for a quantitative study’, and ‘research question(s) or objective(s). The background of study discusses the research gap and its urgency. It is written in TNR, black, 10 pt., and justified text.
- Literature Review
The literature review shows a gap in the literature or the theoretical framework showing how the present research fits with previous studies. It provides theories related to the concept of the research. It is written in TNR, black, 10 pt., and justified text.
The method(s) explains how the author conducts the research. The subsections here can be combined without writing their titles. ‘Research Procedures’ also be added in this section when necessary. It is written in TNR, black, 10 pt., and justified text.
- Result and Discussion
The result(s) shows the findings obtained during the process of collecting research data without adding to the interpretation. It usually presents in the form of table(s) and its description. Meanwhile, discussion explains how the result relates to the literature review that has been presented. This part is written in TNR, black, 10 pt., and justified text.
- Conclusion and Suggestion
The conclusion contains short answers to the research question(s) or objective(s), and limitation(s) of the research. Meanwhile, suggestion(s) is based on the conclusion of the study. It gives a detailed description of the recommendations for future action based on the significance of the results of the research for practitioners, policy makers, and/or further research. It is written in TNR, black, 10 pt., and justified text.
The reference(s) consist of any reliable, relevant, and current sources cited in the manuscript such as academic articles, books, media, thesis, blog posts, etc. The author(s) may use Mendeley as Reference Manager Applications. It is written in APA 7th system of referencing, TNR, black, 10 pt., justified text, left number alignment, and arranged alphabetically.