Author Guidelines
Before submission please make sure that your paper is prepared using the journal paper template. The authors must refer to submission guidelines and Template of JABE for writing format and style (download template). This will ensure fast processing and publication. Authors are allowed to submit the articles either in Bahasa or in English, however, the articles will be published in English. Any papers not fulfilling the requirements based on the guideline and template to authors will not be processed.
Author Guidelines are as follows:
- The title must be all Capitalized Each Word, bold, centered, and limited to 12 words, Times New Roman Font of 14. In case of using more than one language, un-native language must be italicized.
- For the author information, put the authors’ name without academic degrees and it should be bold, Times New Roman font 11, centered. Following, the name of department, faculty, institution and country where the authors work should be attributed and the corresponding author’s e-mail address should be specified. All the author attributes should be centered.
- The abstract should not be more than 250 words with a single space and Times New Roman Font of 10.
- The author (s) needs to provide abstracts in English
- Keywords should be at least 3-5 words/phrases.
- Most academic manuscripts should apply the following sequence first level titles:
Abstract
INTRODUCTION
Introduction section provides a background for the study, the nature of the problem and a brief statistic (if available) about the magnitude of its significance. The author (s) needs to state the specific research purposes of or hypotheses tested by the study. The author (s) needs to tell the reader how the remainder of the article is organized.
LITERATURE REVIEW AND HYPOTHESES
This section provides a precise explanation of references regarding what the author (s) is doing in the paper that adds to the literature. In addition, the author (s) is encouraged to cite only from direct references. This section may include hypothesis development proposed for the study.
METHODS
Information regarding how and why a study was done in a particular way should be explained in detail in this section. Methods section should aim to be sufficiently detailed and should include only information available at the planning time, all information obtained during the study belongs to the Results section.
RESULTS AND DISCUSSION
Present the results in logical sequence in the text, tables, and figures by giving the main or most important findings first. Do not re-include the data in this section. Any supplementary materials can be placed in an appendix. The author(s) is encouraged to briefly discuss the summary of main findings, and to explore possible mechanisms or explanations for these findings. Emphasize the new and important aspect of the study and put the findings in the context of the totality of the relevant evidence. Do not repeat in detain data or other information given in other parts.
CONCLUSIONThis section should briefly explain the goals of the study but avoid unqualified statements and conclusions no adequately supported by the data (results). Avoid claiming priority or alluding that the work has not been completed. In addition, state new hypotheses and label them clearly.
REFERENCES
The author (s) should provide direct references to original research sources. The references list should follow APA 6th referencing style, as follows:
Willis, V. F. (2016). A model for teaching technology: Using Excel in an accounting information systems course. Journal of Accounting Education, 36, pp. 87-99.
Boeh, K. K., & Dunbar, C. (2016). Underwriter deal pipeline and the pricing of IPOs. Journal of Financial Economics, 120(2), 383-399. http://dx.doi.org/10.1016/j.jfineco.2015.08.018
APPENDIX (If needed)
- Each heading of the article must not be numbered and should be adjusted to following rules:
Level 1: uppercase, bold, and aligned left
Level 2: title case, bold, and aligned left
Level 3: title case, bold, italicized, and aligned left
- The references list must be formatted by referring to APA referencing style as follows:
Willis, V. F. (2016). A model for teaching technology: Using excel in an accounting information systems course. Journal of Accounting Education, 36, pp. 87–99.
- A journal article available online
Boeh, K. K., & Dunbar, C. (2016). Underwriter deal pipeline and the pricing of IPOs. Journal of Financial Economics, 120 (2), pp. 383–399. http://dx.doi.org/10.1016/j.jfineco.2015.08.018
Claiborne, L., & Drewery, W. (2010). Human development: Family, place, culture. North Ryde, Australia: McGraw-Hill.
- Online documents/webpages
Author, A., & Author, B. (Year). Title of the webpage. Retrieved from http://...
Author, A., & Author, B. (Year). Title of the webpage. Retrieved from ...website: http://...
Author, A., & Author, B. (Year, Month Day). Title of the webpage [Description of form]. Retrieved Year, Month Day from http://...
- You are encouraged to cite at least last a decade references for at least 80% of total references used for the research.
- On the header, put on author names and the periodical title (exempting the title page, only put on the periodical title) italicized and formatted by using Bodoni MT Condensed font of 12 as follows: A. Last Name, B. B. Last Name/Journal of Accounting and Business Education, Volume (Issue), Month Year
- Times New Roman of 11 and 1 spaces are applied for all text in the article of JABE, exempting the text inside graphs and tables should apply font of 10 with a single space.
- Tables and figures must include a title and be numbered consecutively as “Table/Figure 1: Description” and so forth. Table name should be above the table and figure name should be below the figure. The title must appear outside the table. Titles for tables should be in title case in a Times New Roman Font of 10.
The font of data within the table should be set to Times New Roman of 10. Authors should use the notation ***, **, and * to indicate significance at the 1, 5 and 10% levels respectively. Define all variables in your table within the table or in the note to the table.
Fully discuss tables and figures in the text of your document. In addition, include a short description of the table (normally 3-6 lines) below the table in a Times New Roman font of 8 and italicized. The reader should be able to understand what is contained in the table without having to refer back to the text of the document. Redundancy between the note to the table and the text of your document is acceptable and encouraged.
Table 1. Regression Results of Corporate Governance and Insider Trading
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Regression of average daily abnormal returns and corporate governance:


This table presents the results of regression of Alpha6m from each insider transactions calculated within 180 calendar days following the transaction date by using Carhart’s (1997) four-factor models. T-statistics are in parentheses and for the significance of results are defined as ***. **. and * based on two-sided tests at the level 1%. 5%. and 10%. respectively.

- Paper size must be set to 8,267 inches by 11,692 inches (A4 paper size). Margin should be set to 1 inch (2,54 cm) on all four sides of the page. The manuscript is limited to 8-25 pages.
- To see a properly formatted paper, simply click here
- All references cited in the body of manuscript are provided in the references list (The author(s) is urged to use a referencing software, e.g. EndNote, Zotero, BibTex, Mendeley )
- The manuscript must be submitted through JABE website.
- Publication fee is free for international author (s) and IDR 300.000 for Indonesia author (s), however we do not required processing fee.