Author Guidelines

1. Audience
   The primary, though not exclusive, audience includes academics, policymakers, researchers, and practitioners and other individuals interested in business research.
   
   
2. Policy on Data Availability
   The objective of Proceeding of the International Conference on Economics, Accounting, and Taxation is to facilitate the broad dissemination of knowledge derived from systematic scholarly inquiries into a field of Economics, Accounting, and Taxation. To support this objective, authors are encouraged to make their data available for others to extend or replicate the results reported in their articles. Authors of articles reporting data-dependent results should include a footnote regarding the status of the data's availability and, where relevant, provide information on how the data can be accessed.
   
   
3. Reproduction Policy
   The key aim of Proceeding of the International Conference on Economics, Accounting, and Taxation is to promote the widespread dissemination of the results of systematic scholarly inquiries into the expansive field of Economics, Accounting, and Taxation. Permission is granted to reproduce any contents of the journal for instructional use, provided that the source and “Asosiasi Riset Ekonomi dan Akuntansi Indonesia" are cited in such reproductions.
   
   A written application must be submitted to the editor-in-chief to reproduce any journal content for purposes other than instructional use, such as inclusion in books of readings or other publications intended for general distribution. In such instances, the applicant must notify the author(s) in writing of the intended use of each reproduction. Normally, the journal does not charge a fee for granting copyright waivers. Unless otherwise noted in the articles, the copyright of articles in the journal has been transferred to Asosiasi Riset Ekonomi dan Akuntansi Indonesia. Where the author(s) have not transferred the copyright to Asosiasi Riset Ekonomi dan Akuntansi Indonesia, the applicant must seek permission directly from the author(s) for all reproduction purposes.
   
   
4. Submission Policy
   Authors should submit manuscripts in Word format to Proceeding of the International Conference on Economics, Accounting, and Taxation Editorial Office through online submission at (Link Template). All manuscripts must adhere to Proceeding of the International Conference on Economics, Accounting, and Taxation guidelines. Upon manuscript submission, the author(s) will receive confirmation of the submission along with submission declaration forms that need to be completed and signed before the editors can process the manuscript.
   
   
5. Author Guidelines
   Each manuscript must include a reference list containing only the cited works, utilizing the Mendeley tool. Each entry should provide sufficient details for unambiguous identification. The author-date system should follow the APA citation style format.
   
   
6. Format
   Manuscripts should be typed on A4 paper (210mm x 297mm), in 12-point Times New Roman font, with 1.5 line spacing, except for indented quotations. Manuscripts must be saved as Word files. All pages, including tables, appendices, and references, should be sequentially numbered. Spell out numbers from one to ten, except in tables, lists, and with mathematical, statistical, scientific, or technical units and quantities (e.g., three days; 3 kilometers; 30 years). All other numbers are expressed numerically. Authors are encouraged to use Proceeding of the International Conference on Economics, Accounting, and Taxation template, with a sample template provided at the end of this document.
   
   
7. Language
   Manuscripts must be written in proper academic English or Indonesian. To ensure an anonymous review, authors should avoid identifying themselves directly or indirectly in their papers. Single authors should not use "we." Authors for whom English is not a native language are encouraged to have their manuscripts checked for grammar and clarity before submission. Grammarly is used to eliminate language errors. Manuscripts should not exceed 20% plagiarism indicators.
   
   
8. Article Length
   Articles should be between 4,000 and 7,000 words. The allowable length of the manuscript is at the editor’s discretion. Manuscripts shorter or longer than the specified word count may be returned to the author(s) for revision before editorial consideration. The word count excludes tables, figures, and references.
   
   
9. Article Title
   The title of the article should be specific and effective, ideally not exceeding 20 words. Use simple and straightforward language to offer readers a clear glimpse of the content at first glance.
   
   
10. Author’s Name and Affiliations
    Include the full name of each author, their affiliation at the time the research was conducted, and their complete address, including postal address, telephone, and email addresses. For articles with multiple contributors, detailed information for the corresponding author(s) should be provided.
     
11. Abstract
    The abstract should be self-contained, without any citations, and concisely inform the reader of the manuscript’s purpose, methods, findings, and significance. It should be nontechnical yet clear enough for an informed reader to grasp the manuscript’s contribution. The manuscript’s title should appear on the abstract page, but neither the author’s name nor any other identifying details. An abstract of 100-200 words should be presented in English or Indonesian on a separate page preceding the main text.
    
    
12. Keywords
    Keywords are essential for writing an abstract. Authors should select a maximum of five specific keywords that reflect the article's core content. Keywords and the article’s classification should be provided after the abstract.
    
    
13. Main Article
    Manuscripts submitted to this journal should follow the main headings outlined below:
    
    

• Introduction
  Detail the study's purpose and motivation. The introduction should provide an overview of the paper’s objectives, research methods, and findings, written in a nontechnical yet clear manner to ensure an informed reader can understand the manuscript’s contribution.
  
  
• Literature Review
  Discuss the purpose and significance of the literature review in the context of the study.
  
  
• Methods
  This section should typically include the following subsections: sampling (target population, research context, units of analysis; sampling methods; respondents’ profiles), data collection, and measures (or measurement).
  
  
• Results
  Report the results in detail, including the statistical analyses conducted and their justification. Assume the reader has a basic understanding of statistics (typically covered in an introductory statistics course).
  
  
• Discussion
  The discussion should:
  Restate the study’s main purpose.
  Reaffirm the study's importance by highlighting its main contributions.
  Summarize results relative to each research objective or hypothesis without introducing new material.
  Relate findings to existing literature and other researchers' results.
  Provide possible explanations for unexpected or non-significant findings.
  Discuss the managerial implications of the study.
  Highlight the study's main limitations affecting its internal and external validity.
  Suggest insightful directions or opportunities for future research.
  
  
• Conclusion
  Present brief conclusions drawn from the research results, including suggestions for future researchers or general readers. Do not replicate the abstract in the conclusion.
  
  
• Limitation
  Discuss the major flaws and limitations of the study, which might affect the results and conclusions. Critically judge and interpret the impact of these limitations. Address whether the issues are due to errors, methodological choices, validity concerns, or other factors.
  
  
• References
  Authors are required to use Mendeley as reference management tools for citations and reference lists. Flexible terms for subheadings following the main heading are permissible. Authors are encouraged to use the manuscript template provided at the end of this guideline. 
  
  Journal Template