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Submission Preparation Checklist

As part of the submission process, authors are required to check off their submission's compliance with all of the following items, and submissions may be returned to authors that do not adhere to these guidelines.
  • Submitted articles are free from PLAGIARISM and other copyright violations
  • Submitted articles have never been published before, or are in the process of being reviewed by another journal or have been submitted to another journal
  • Articles submitted in Microsoft Office format (.doc/.docx)
  • The submitted articles have been written according to the TEMPLATE guide
  • References in the correct format and using reference management software (Zotero or Mendeley)

Author Guidelines

Jurnal Manajemen Perpajakan dan Akuntansi (JUMPA) is a peer-reviewed journal published twice a year (January and July) by AKI University. JUMPA is intended as a university journal that publishes articles reporting research results in the fields of management, taxation and accounting. JUMPA invites manuscripts in the fields of marketing management, financial management, strategic management, operations management, human resource management, e-business, knowledge management, management accounting, management control systems, management information systems, international business, business economics, business ethics and termination , and entrepreneurship, accounting, accounting accounting, accounting education, management accounting, financial accounting, auditing, public sector accounting, accounting education.

The main criterion for publication in a journal is the importance of an article's contribution to literature in the business field, namely the importance of the contribution and thoroughness of the analysis and presentation of the paper. Acceptance decisions are made based on an independent review process that provides critical, constructive, and prompt evaluation of submitted manuscripts.

The primary, but not exclusive, audience is believers, students, business practitioners, and others interested in business research.

The aim of Jurnal Manajemen Perpajakan dan Akuntansi (JUMPA) is to provide the widest possible dissemination of knowledge, based on systematic scientific investigation of business as a field of professional research and educational activity. As part of this process, authors are encouraged to make their data available for use by others in expanding or replicating the results reported in their articles. Authors of articles reporting results that depend on data should note the status of data availability and, where relevant, this should be accompanied by information about how the data could be obtained.

The aim of Jurnal Manajemen Perpajakan dan Akuntansi (JUMPA) is to disseminate the results of systematic scientific research into the broad field of business research. With this permission is granted to reproduce the contents of the journal for use in teaching courses, as long as the source and copyright “AKI University” are mentioned in such reproduction.

A written request must be submitted to the editor-in-chief for permission to produce the contents of the journal for use in anything other than the course of instruction - e. g., included in reading books or other publications intended for general distribution. As consideration for granting permission by the journal in such cases, the applicant must notify the author in writing of the purpose of any use of the reproduction. Typically, journals will not charge copyright release fees.

Unless otherwise stated in the article, copyright of articles in the journal has been passed to AKI University. If the author has not (yet) transferred his copyright to AKI University, then the applicant must request permission to reproduce (for all purposes) directly from the author.

Jurnal Manajemen Perpajakan dan Akuntansi (JUMPA) does not charge any fees to authors, either shipping fees or publication fees. Once an issue is published, authors will receive the issue via email and/or postal system.


Authors must submit manuscripts in word format to the JUMPA Editorial Office by online submission at All manuscripts must be prepared in accordance with Jurnal Manajemen Perpajakan dan Akuntansi (JUMPA) guidelines.

After submitting the manuscript, the author will receive confirmation of submission along with several submission statement forms that need to be filled out and signed, before the editor can process the manuscript.


All manuscripts submitted by editorial staff. Manuscripts evaluated by the editor as not meeting the journal's criteria will be immediately rejected without external scrutiny. Manuscripts that are considered potentially interesting to our readers are sent to single blind reviewers. The editorial team then makes a decision based on the reviewer's recommendations, from several possibilities: Rejected, requiring major revisions, requiring minor revisions, or accepted.

The editor-in-chief of Jurnal Manajemen Perpajakan dan Akuntansi (JUMPA) has the right to decide which manuscripts submitted to the journal should be published.

Review Process:

  1. The author submits the manuscript
  2. Editor's Evaluation [some manuscripts were rejected or returned before the review process]
    Single blind peer viewing process
  3. Editorial decision
  4. Confirmation with the author


Before Submission
Before submitting, make sure your manuscript fits the Aim and Scope of JUMPA.

Preliminary Assessment
Submitted papers that do not meet the objectives and scope of Jurnal Manajemen Perpajakan dan Akuntansi (JUMPA) will be rejected. Quality problems include research questions that are inappropriate, not rigorous enough and not intellectually deep enough. Additionally, papers written in language and grammar that do not reach scientifically accepted standards are likely to be rejected.

The manuscript must be an original research paper that makes a sufficient new contribution to the economics literature. Authors are requested to submit their papers electronically using the JUMPA online submission procedure. Corresponding authors must also provide a statement that the manuscript is not being considered for publication elsewhere. Editors will ignore submissions that do not follow this procedure.

JUMPA manuscript preparation and style guidelines follow, with slight modifications, APA style.

Each manuscript must include a reference list containing only works cited and using Mendeley or Zotero tools. Each entry must contain all data necessary for clear identification. With the author date system, use the following format recommended by Harvard-Anglia.

The manuscript is typed in A4 size (210mm x 297mm), with Times News Roman 12 point font and 1.5 line spacing, except for indented quotations. New paragraphs must start 5 characters from the left margin. The manuscript must be saved as a word file. All pages, including tables, appendices, and references, must be numbered sequentially. Spell out numbers from one to ten, except when used in tables and lists, and when used with mathematical, statistical, scientific or technical units and quantities, such as distances, weights and measures. For example three days; 3 kilometers; 30 years. All other figures are expressed numerically. Authors are encouraged to use the JUMPA template. An example template is included at the end of this document.

Manuscripts can be written in Indonesian or good academic English. The spelling follows Webster's International Dictionary. To ensure anonymous reviews, authors should not identify themselves directly or indirectly in their papers. A single author may not use the word “we”. For English writing, writers for whom English is not their native language are encouraged to check their papers before submission for grammar and clarity.

Article Length
Articles should be between 4000 and 7000 words. The permitted length of the manuscript is at the discretion of the editor; however, manuscripts that fall below or exceed the specified word count may be returned to the author for revision before the manuscript is considered by the editor. The word count does not include tables, figures, and references.

Title. The title must be specific and effective, it must contain the main problem of the paper. The title must be clear and informative, approximately no more than 20 words. Write the title of the article using simple and straightforward language so that it can give readers a glimpse of its contents.
Subheadings are written using capital letters only on the first word or special name, font size 12, starting from the left margin.
Subheadings, if any, are capitalized only for the first word or special name. They should start from the left margin.
Subheadings, if any, are written in capital letters only at the beginning of each word except connecting words which are all italicized. They should start from the left margin.
References must come from publications in the last ten years (>80%), except primary references (80%). Referring to any textbook should be minimized (<20%).

Name of author and institution. Name of author and institution. The author's name must be accompanied by the author's institution and email address, without academic title. For joint papers, one of the authors must be identified as the corresponding author.

The abstract must stand alone, meaning there are no quotation marks in the abstract. The abstract should concisely inform the reader about the manuscript's purpose, methods, findings, and value explaining the scientific and/or practical significance of the main findings. The abstract should be relatively non-technical, but clear enough for readers to understand the contribution of the manuscript. The title of the manuscript, but the author's name or other identification must not be included on the abstract page. Abstract between 100-200 words, must be presented in English on a separate page immediately before the manuscript text.

Keywords are an important part of writing an abstract. Writers must choose a maximum of five keywords that are specific and reflect important things in the article. Keywords and article classification should be provided after the abstract.

JEL Classification Number
Authors should add JEL Classification Numbers 1 - 3. The Journal of Economic Literature (JEL) information guide can be seen at

Main article
Manuscripts submitted to this journal must have the following main title:

What is the aim of this research? Why are you doing research? The main body of the article should start with an introductory section that provides more details about the paper's purpose, motivation, research methods, and findings. The introduction should be relatively non-technical, but clear enough for the reader to understand the contribution of the manuscript. This section explains the background of the research, a review of previous research in the field, and the purpose of writing the manuscript. It should also demonstrate the significance and novelty of the research

Literature Review
In this section, the author will discuss the purpose of the literature review.

This section usually has the following subsections: sampling (description of the target population, research context, and units of analysis; sampling; and respondent profiles); data collection; and measurement (alternatively: measurement).

The author needs to report the results in sufficient detail so that readers can see which statistical analyzes were performed and why, and can then justify the conclusions. Authors should discuss by exploring the state of the art and what is new in economic literature.

Reporting results: The author may assume that the reader has knowledge of basic statistics (i.e., typically the content covered in a first statistics course).

Different writers take different approaches when writing discussion sections. According to Feldman (2004:5), Perry et al. (2003: 658), and Summers (2001: 411412), the discussion section should: 1) Restate the main objectives of the research; 2) reaffirm the importance of this research by restating its main contributions; 3) summarize the results in relation to each research objective or hypothesis, without introducing new material; 4) relate the findings back to the literature and results reported by other researchers; 5) provide possible explanations for unexpected or insignificant findings; 6) discuss the managerial implications of this research; 7) highlight major limitations of the study that may affect internal and external validity; 8) and discuss insightful (i.e. unclear) directions or opportunities for future research on the topic.

In this section the author presents a brief conclusion of the research results along with suggestions for advanced researchers or general readers. The conclusion may include the main points of the paper, but does not replicate the abstract in the conclusion.

The author not only writes down the main shortcomings and limitations of his research, which can reduce the validity of the article, thereby raising questions from readers (whether, or in what way), the limitations of his research may have influenced the results and conclusions. Limitations require critical assessment and interpretation of their research impact. The author must provide an answer to the question: Is this problem caused by an error, or the chosen method, or its validity, or vice versa?

When writing articles, authors are required to use reference management tools (example: Mendeley, EndNote, or Zotero) in writing quotations and reference lists. This manuscript is expected to involve around 20-25 major and current references to emphasize a high quality contribution to knowledge development. Citations and references must strictly follow APA (American Psychological Association) style. References should include only works cited in the text of the manuscript. Reading the APA style manual ( is highly recommended to complete the manuscript submission. Writers can use some flexible terms for subheadings after the main title. Authors are encouraged to use the manuscript template which can be found at the bottom of these guidelines (Journal Template).

Authors must provide high-quality artwork for all illustrations. Poor resolution or definition is unacceptable. Tables and Figures must be numbered separately. (Table 1, Table 2; Figure 1, Figure 2). Each table and each figure must be given a title and presented on a separate page at the end of the manuscript. Figures and tables reproduced from published works must be included with permission of the original publisher (or copyright holder, if not the publisher).

How to submit the manuscript
An author must first register as an Author and can be offered as a Reviewer via the following address: link for new authors and registered authors.

After all form text boxes are filled in, the author clicks the "Register" button to continue registration. Therefore, the Author is taken to the online author submission interface where the Author must click on “New Submission”. Here are the five steps in the online application process:

Step 1 - Start Submission: Select the article in the Journal Section. Click save and continue.
Step 2 - Upload Submission: Click Select file in the Upload submission file item and select the manuscript document file (.doc/.docx) to be submitted, then click the Upload button until the file is finished uploading. Do not upload additional files here. Click save and continue.
Step 3 - Entering Post Metadata: In this step, details of all author metadata should be entered including tagged corresponding authors. After that, the manuscript title and abstract must be uploaded by copying the text and pasting it in the text box, then typing keywords in the Indexing column. Click save and continue
Step 4 - Uploading Additional Files: Additional files must be uploaded containing relevant information (if any). Therefore, click on the Select file button and then click on the Upload button. Click save and continue.
Step 5 - Confirming Submission: Authors must check the final manuscript document uploaded in this step. To send a manuscript to JUMPA, click the Complete Submission button after the documents are correct. The corresponding author or primary contact will receive acknowledgment via email and will be able to view the submission's progress through the editorial process by logging into the journal's website address.

Final decision
By considering the results of the peer-review process, the decision to accept each manuscript for publication will be notified to the author via the website system with alternative conclusions as follows:

  1. Accepted without revision, or
  2. Accepted with minor revisions, or
  3. Accepted with major revisions, or
  4. Rejected.

Revision of manuscript
Manuscripts sent back to the author after revision must be returned to the editor without delay. The revised manuscript should be uploaded to the Online Submission Interface in the "Upload Author's Version" of the Review task window. The revised document should include:

One (1) MS Word file for the Revised Manuscript file according to Template-based format (MS Word file) (Important: please highlight the revised sentences in red). Revised manuscripts returned no later than two months will be considered a new submission and will be reviewed again by another peer-reviewer.

Submission Preparation Checklist
As part of the submission process, authors are asked to check their submissions for compliance with all of the following items, and submissions may be returned to authors that do not comply with these guidelines.

  1. Before submitting your article, you can use the checklist below. Incomplete submissions may result in your paper being returned.
  2. The manuscript contains approximately 4000 words, not including references
  3. The abstract is followed by keywords and JEL classification codes
  4. Tables and figures use relevant titles and match them with quotations in the text
  5. Grammar and Spelling have been checked
  6. There are no redundant or lost references
  7. References in the correct format and using reference management software (Zotero or Mendeley)
  8. Submission approved by all authors
  9. Get to know the financial support provider (if any)
  10. The front page provides each author's affiliation, and the corresponding author's email and mailing address


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