Author Guidelines

Submission Requirements and Manuscript Preparation
Author Guidelines
Jurnal Econmark Accounting (JEA)
Economics • Management • Accounting

Jurnal Econmark Accounting (JEA), published by CV. Erukasyah Lagaliora Publishing, is a scholarly journal dedicated to the dissemination of original, rigorous, and relevant academic research in economics, management, and accounting. The journal welcomes scholarly manuscripts that contribute to theoretical advancement, empirical understanding, professional practice, organizational development, financial accountability, or evidence-based policy.

Authors are expected to submit manuscripts that demonstrate a clear research problem, relevant scholarly literature, appropriate methodological procedures, reliable analysis, substantive findings, and an identifiable contribution to at least one of the journal's core disciplines. Submitted manuscripts must comply with the journal's publication ethics, originality standards, editorial policies, and manuscript preparation requirements.

Mandatory Scope Requirements

A manuscript submitted to JEA should satisfy the following essential requirements:

01. The central research problem is relevant to economics, management, accounting, or a clearly related interdisciplinary field.
02. The manuscript demonstrates original scholarly contribution and does not merely reproduce existing knowledge.
03. The study presents a clear theoretical, conceptual, or empirical foundation appropriate to the research problem.
04. The research design, data sources, analytical procedures, and interpretation are appropriate, transparent, and defensible.
05. The findings and conclusions are supported by appropriate research evidence or scholarly analysis.
06. The manuscript complies with research ethics, authorship integrity, citation standards, and originality requirements.
07. The article clearly explains its contribution to scholarly understanding, policy development, professional practice, or future research.
Focus and Scope
Economics
Microeconomics and macroeconomics; economic growth and development; monetary and fiscal policy; public economics; regional economics; Islamic economics; digital economy; financial inclusion; economic inequality; international economics; and sustainable development.
Management
Strategic management; human resource management; organizational behavior; leadership; marketing; consumer behavior; entrepreneurship; operations management; financial management; corporate governance; business innovation; and digital transformation.
Accounting
Financial accounting; management accounting; auditing and assurance; taxation; public-sector accounting; Islamic accounting; accounting information systems; forensic accounting; corporate reporting; sustainability accounting; and financial accountability.
Interdisciplinary research involving financial technology, artificial intelligence in business, environmental, social, and governance (ESG) practices, sustainable finance, digital business, or related issues may be considered when the scholarly contribution clearly relates to economics, management, or accounting.
Research Approaches and Article Types

JEA welcomes original research articles using appropriate primary or secondary data and rigorous analytical methods. Research approaches may include:

Quantitative Research Qualitative Research Mixed Methods Econometric Studies Survey Research Case Studies Comparative Studies Panel Data Analysis Financial Data Analysis Field Research

Review-based, theoretical, conceptual, bibliometric, or methodological manuscripts are subject to editorial consideration based on their relevance, scholarly rigor, original contribution, and the article categories supported by the journal. Their suitability should be confirmed with the Editorial Office before submission if the relevant category is not available in the journal's submission system.

Manuscripts Not Considered

JEA may decline manuscripts that:

  • Fall outside economics, management, accounting, or their relevant intersections.
  • Lack a clear research problem or identifiable scholarly contribution.
  • Present descriptive information without adequate analysis or scholarly interpretation.
  • Use inappropriate or insufficiently explained research methods.
  • Contain unreliable data, unsupported conclusions, or serious analytical deficiencies.
  • Contain plagiarism, fabricated data, duplicate publication, or other significant ethical violations.
  • Fail to comply with essential journal submission requirements after appropriate editorial assessment.
Manuscript Preparation

Authors should prepare manuscripts using the current JEA article template when available and follow all formatting requirements published on the official journal website. Manuscripts should use clear, coherent, and academically appropriate language and present scholarly arguments, methods, findings, and conclusions accurately and transparently.

An original research manuscript should normally follow this structure: Title, Abstract, Keywords, Introduction, Method, Results, Discussion, Conclusion, Declarations, and References. Section organization may be adjusted where justified by the research design and permitted by the journal template.

Manuscript Structure
1. Title
The title must be concise, informative, and accurately reflect the research problem, variables or phenomena, and disciplinary focus. Avoid unnecessary abbreviations and overly broad claims.
2. Abstract
Provide a concise, self-contained summary of the research background, objective, method, data or research context, principal findings, contribution, and conclusion.
3. Keywords
Include relevant keywords representing the central research concepts, variables, methods, industry, or economic and organizational context. Use internationally recognizable academic terminology.
4. Introduction
Explain the research problem, relevant theoretical and empirical background, research gap, novelty, significance, and objectives or hypotheses. Clearly identify the contribution to economics, management, or accounting scholarship.
5. Method
Describe the research design, population or research units, sampling or case selection, primary or secondary data sources, research instruments where applicable, variables or analytical categories, data collection, analytical methods, and validity or robustness procedures.
6. Results
Present research findings clearly and systematically. Use appropriate statistical outputs, econometric estimates, financial figures, accounting information, qualitative themes, or other relevant evidence.
7. Discussion
Interpret the findings in relation to the research questions, theoretical foundations, and prior scholarship. Explain theoretical, managerial, economic, policy, or accounting implications and acknowledge relevant limitations.
8. Conclusion
Answer the research objectives, summarize the principal contribution, and state relevant implications. Avoid introducing unsupported claims or repeating the entire discussion. Identify limitations and future research directions where appropriate.
Research Methods and Data Transparency

The methodology must provide sufficient information for readers and reviewers to evaluate the research design and analytical procedures. Depending on the research approach, authors should report:

  • Research design and justification for the selected methodological approach.
  • Research population, sample, case selection, or unit of analysis.
  • Data sources, observation period, and procedures for obtaining data.
  • Definitions and measurement of variables, indicators, or qualitative categories.
  • Statistical, econometric, financial, accounting, or qualitative analytical procedures.
  • Instrument validation, reliability checks, robustness tests, or credibility procedures where applicable.
  • Treatment of missing data, model assumptions, potential bias, or analytical limitations where relevant.
  • Ethical approval, institutional permission, informed consent, or data-use authorization where required.
Tables, Figures and Research Evidence

Tables and figures must be numbered consecutively, appropriately titled, clearly labeled, and referred to in the manuscript text. Financial tables, accounting statements, econometric results, charts, and other visual materials must accurately reflect the underlying data and analytical findings. Authors must identify relevant data sources and obtain permission for copyrighted third-party materials where required.

References and Citations

All references must be accurate, relevant, complete, and consistent with the citation style specified in the current JEA manuscript template. Every reference cited in the text must appear in the reference list, and each reference-list entry should correspond to a source cited in the manuscript.

Authors should prioritize relevant peer-reviewed scholarly literature, including recent empirical findings and foundational theoretical works where appropriate. Reference accuracy, source relevance, and transparent scholarly attribution are mandatory. Citation padding, coercive citation, fabricated references, and unnecessary self-citation intended to manipulate citation indicators are prohibited.

Research Ethics

Research involving individuals, employees, organizational participants, consumers, business owners, or other human respondents must comply with applicable research ethics requirements. Ethical approval, institutional permission, and informed consent should be reported where applicable.

Studies involving confidential financial information, commercially sensitive records, company data, personal information, or non-public accounting documents must respect legal, ethical, and contractual restrictions. Authors must not disclose confidential research information without appropriate authorization.

Originality and Plagiarism

Submitted manuscripts must be original and free from plagiarism, fabricated data, falsified results, inappropriate text recycling, undisclosed duplicate publication, and other serious research-integrity violations. Manuscripts are subject to similarity screening in accordance with the JEA Screening for Plagiarism Policy. A similarity percentage alone does not establish plagiarism; editorial assessment considers the nature, source, extent, and context of overlapping material.

Authorship and Contributions

Authorship must reflect substantive scholarly contributions to the research and preparation of the manuscript. All listed authors must approve the submitted manuscript and accept responsibility for their respective contributions. Guest authorship, honorary authorship, gift authorship, ghost authorship, and unauthorized authorship changes are not permitted. The corresponding author is responsible for coordinating communication with the Editorial Office and ensuring that all coauthors are informed of relevant publication decisions.

Conflict of Interest

Authors must disclose relevant financial, institutional, commercial, professional, personal, or other relationships that could reasonably influence, or appear to influence, the conduct, interpretation, or presentation of the research. Where no relevant conflict of interest exists, authors should provide an appropriate declaration in accordance with the journal template.

Funding

Authors must disclose relevant research funding, grants, financial support, or sponsorship associated with the study. Where no external funding was received, authors may state this explicitly in accordance with the journal's declaration requirements. Financial support must not be misrepresented or concealed when its disclosure is relevant to research transparency.

Research Data and Supporting Evidence

Authors are responsible for maintaining sufficient research records to support their findings. Where reasonable questions regarding research integrity arise, the Editorial Team may request supporting documentation, original data, analytical files, financial or accounting evidence, research instruments, or other appropriate materials. Any such requests must respect applicable privacy, confidentiality, intellectual-property, and legal restrictions.

Artificial Intelligence and AI-Assisted Technologies

Artificial intelligence tools cannot be listed as authors because authorship requires human accountability for the originality, accuracy, reliability, and integrity of scholarly work.

When generative AI or AI-assisted technologies have been materially used during manuscript preparation, authors should disclose the name of the tool or service and the purpose for which it was used. Authors remain responsible for verifying all information, analytical outputs, references, original contributions, and AI-assisted content.

AI systems must not be used to fabricate economic statistics, financial records, accounting datasets, research findings, or bibliographic references. AI assistance must not be used to conceal plagiarism, manipulate research results, violate confidentiality, or misrepresent scholarly contributions.

AI Use Disclosure Statement

Where applicable, authors may use the following statement:

"During the preparation of this work, the author(s) used [NAME OF TOOL/SERVICE] for [PURPOSE]. After using this tool/service, the author(s) reviewed, verified, and edited the content as necessary and take full responsibility for the accuracy, originality, and integrity of the publication."
Double-Blind Review Preparation

JEA adopts a double-blind peer-review model under which reviewers and authors should not be unnecessarily identifiable to one another during the review process. Authors are expected to prepare an appropriately anonymized review manuscript.

  • Remove author names, affiliations, and identifying contact information from the blinded manuscript.
  • Remove identifying document properties or metadata where practical.
  • Avoid unnecessary self-identification in acknowledgments, research descriptions, and self-references.
  • Provide author information through the designated OJS submission metadata or separate title-page file where requested.
  • Ensure supplementary materials intended for reviewers are appropriately anonymized.
Exclusive Submission

Manuscripts submitted to JEA must not be simultaneously under consideration by another journal. Authors must disclose relevant earlier dissemination or publication of overlapping material when applicable. A manuscript should be formally withdrawn from JEA before substantially the same work is submitted to another journal.

Language and Academic Writing

Manuscripts should use clear, coherent, precise, and grammatically accurate academic language consistent with the journal's current submission template. Authors should use disciplinary terminology accurately and ensure that all arguments, tables, financial data, and research findings are understandable to the intended scholarly audience. Language editing must not alter data, conclusions, authorship, or the intellectual meaning of the research.

Open Access and License

JEA provides immediate open access to published scholarly content. Under the journal's proposed licensing policy, articles are distributed using the Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License (CC BY-NC-SA 4.0).

Under this license, users may share and adapt published material with appropriate attribution, for non-commercial purposes, and subject to applicable ShareAlike requirements.

Pre-Submission Checklist

Before submitting a manuscript, authors should confirm that:

  • The research is relevant to economics, management, accounting, or their scholarly intersections.
  • The manuscript presents a clear research problem and original scholarly contribution.
  • The research design and data sources are appropriate and transparently reported.
  • The findings and conclusions are supported by relevant evidence.
  • The manuscript has not been previously published or simultaneously submitted elsewhere.
  • All references and citations have been checked for accuracy.
  • Research ethics and data-use permissions have been addressed where applicable.
  • All authors have approved the manuscript and their contributions are properly represented.
  • Funding and conflicts of interest have been disclosed.
  • Any material use of AI-assisted technologies has been appropriately disclosed.
  • The review manuscript has been anonymized for double-blind peer review.
  • The manuscript follows the current JEA template and submission instructions.
  • The corresponding author understands the published APC of IDR 250,000 per accepted article.
Desk Screening

Submission to JEA does not automatically guarantee external peer review. Manuscripts may be declined during initial editorial screening when they fall outside the journal's academic scope, lack sufficient originality, present serious methodological or ethical deficiencies, or fail to meet essential submission requirements. Editorial screening is conducted independently of publication charges or other financial considerations.

Essential Submission Principle

A manuscript is suitable for Jurnal Econmark Accounting (JEA) when it demonstrates a clear scholarly contribution to economics, management, or accounting , supported by appropriate theoretical foundations, rigorous research methods, reliable evidence, transparent reporting, and responsible publication ethics. All submissions are evaluated on scholarly merit and compliance with the journal's editorial policies, not on the author's ability or willingness to pay the publication charge.