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Author Guidelines

The authors should submit only papers that have been carefully proofread and polished. Manuscripts are accepted with the understanding that they are an original or extended version of previously published papers in conferences and/or journals and that, if the work received an official sponsorship, it has been duly released for open publication. Before submission please make sure that your paper is prepared using the journal paper template.

The authors must refer to Jurnal Pena-Mas Akuntansi format and style (Author Guidelines Template). This will ensure fast processing and publication.

Any papers not fulfilling the requirements based on the guideline to authors will not be processed.



The manuscript can be written in English and Indonesian. For more details, please note the following writing guidelines:


Abstracts are made in 2 (two) languages, namely English and Indonesian. It starts with the word ABSTRACT for the English version and the word ABSTRAK for the Indonesian language version. Each Abstract is typed in Times New Roman 11 pt, bold. The description on Abstract uses Times New Roman 11pt font, 1spasi. Abstract length maximum of 200 words and explain the contents of the article in a concise but clear. An abstract is written in 1 (one) paragraph and ends with keywords containing 5-6 keywords.



To write the contents of the journal manuscript, this template should be used to make it easier in setting up the journal layout. If the author adheres to the rules in this writing well then journal printing will be faster. The editor will only fill in the page number and headings for each issue/volume. There are five parts in each article, namely INTRODUCTION, STUDY OF LITERATURE, METHODS, RESULTS, AND DISCUSSION, and CLOSING (Conclusions and Suggestions).



Page Size. The manuscript is written on A4 paper (21 cm x 29.7 cm), with a mirror margin of 30 mm, bottom 25 mm, left (inside) 25 mm, and right (outside) 20 mm. The contents of the paper are written in Times New Roman with a size of 12pt with a distance of 1 spacing and typed using word processor application like MS Word. The number of pages of manuscript 15-30 pages.

Article Title and Author Name. The title of the article is written in the middle using the letters Times New Roman 12 pt bold. All author names are mentioned without titles, 12 pt, bold, separated by commas, for the latter the author is separated by the words "and". The author's institution is written in full using the letters Times New Roman 12 pt bold. The author's email address is written in full, the letters Time New Roman, italic, 11 pt.

Abstract Writing. Each paper must begin with an abstract with a maximum length of 200 words and follow by keywords. Abstracts are written in English. An abstract must be a concise statement of the problem, approach, research results, and conclusions. The abstract content includes background, objectives, methods used, results and conclusions.



Fill in the manuscript. Manuscripts can be written in Indonesian or English. The writing in the main topic uses Times New Roman font size 12 pt, justified, 1 space. The author is allowed to use other types of letters for special purposes, for example, to distinguish the source code of a computer program. The paragraph format is justified and on one page an average top and bottom are arranged so that the remaining spaces can be arranged by the author. Paragraph replacement is spaced 1 space.

Subdivision. The title of the subsection is written in Times New Roman 12 pt, bold and is written in the sentence case model (capital letters only at the beginning).



Tables and Figures. Tables and Images are placed in the center of the page. The Title of Tables and Figures is written above Tables and Figures, both of which are written in the letters Times New Roman 12 pt. While at the bottom of Tables and Images are written reference sources of Tables and Figures, both written in the letters Times New Roman 11 pt. The letters on the table may use Times New Roman 10pt or 11pt, 1 space. Tables are described simply, and not a chessboard. Tables and images are placed as close to the description as the first time. Generally, Tables and Images are placed after being mentioned in the description of the manuscript. Table and Image numbering is sorted from number 1 and so on. Examples of tables can be seen in Table 1. The letters for information on images should be large enough and clear so that they are easy to read.

Table 1. Realization of Regional Original Revenue (PAD), Tax Revenue Sharing Funds and Non-Tax Revenue (DBH), General Allocation Fund (DAU) and Capital Expenditures (BM) in DKI Jakarta Province in 1992-2002



























































Source: DKI Jakarta Provincial Government (2003)

Figure 1. Thinking Framework
Thinking Framework

Source: Processed research (2003)



Each ARTICLE closes with a conclusion and a suggestion summarizing the results of the article written.

Conclusion. Conclusions contain answers to research problems that have been described in the introduction.

Suggestion. Suggestions contain the author's proposal to the parties relating to the topic of research.



The reference list is displayed at the end of the article and sorted alphabetically from the main author's last name (Author-1). The next typing (writer-2 and / or Author-3) does not start from the last name. The letters used are Times New Roman 12pt, with a hanging format of 8 mm, like the example pad below. Text or sentence in the main point of view that refers to the reference is indicated by the last name of the author.

The reference library must be in the form of material that is published and / or easily accessed by the public. The order of writing the bibliography is as follows.

For books

  1. Authors 'names (all authors' names)
  2. Year of publication in parentheses
  3. Title (printed Italic for books) and edition if available
  4. Publisher Name
  5. Place of publication

Articles of Journal

  1. Authors 'names (all authors' names)
  2. Year of publication in parentheses
  3. "Title" (in quotation marks)
  4. Journal name (Italic)
  5. Volume and journal number
  6. Page number

For writing in a journal, the name of the journal is italic, while for the book, the title of the book is printed italic. Notice the example below:

Akbar, T., & Irwandi, S.A., (2014) "Participation in Determining Company Objectives as Predictor Variables on Managerial Performance", Multiparadigm Accounting Journal. ISSN 2086-7603, Vol. 5, No.2, pp. 170-344.

Irwandi, S.A. & Akbar, T., (2014) "Goals of setting participation as strategic measurement performance for enhancing managerial performance through procedural fairness and Goal Commitments", Journal of Economics, Business, and Accountancy Ventura.ISSN 2087-3735, Vol. 17, No. 3.pages 353-364.

Utami, W., Priantara, D., Manshur T. (2011) "Professional Accounting Education in Indonesia: Evidence on Competence and Professional Commitment", Asian Journal of Business and Accounting, ISSN 1984-4064, Vol 4 (2), 93 -118.

Beams, Floyd A., Anthony, Joseph H., Bettinghaus B., Smith, Kenneth A., (2015) Advanced Accounting. London: Pearson Education.

For the format of article writing Style Journal Profita: Komunikasi Ilmiah Akutansi dan Perpajakan Author Guidelines and Profita: Komunikasi Ilmiah Akutansi dan Perpajakan Manuscript Template can be downloaded via the following link:

Submission of Manuscripts

Manuscripts can be submitted by the author to the Journal Profita: Komunikasi Ilmiah Akutansi dan Perpajakan Editor Team by visiting the following URL address:

All manuscripts are reviewed anonymously by reviewers who are appointed by the editors according to their area of expertise. Authors are allowed to make improvements/revisions of the manuscript based on recommendations/suggestions from reviewers or editors. The certainty of loading or rejection of the manuscript will be notified in writing or by e-mail.
Pre-print checking and editing are done by the editor and or by involving the author. The pre-printed article publishing process can be canceled by the editor if there are known problems.
Everything related to licensing the citation or use of computer software for making manuscripts or other matters relating to intellectual property rights carried out by the author of the article, the following legal consequences that may arise because of it, become the full responsibility of the author.


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.

  1. The submission has not been previously published, nor is it before another journal for consideration (or an explanation has been provided in Comments to the Editor).
  2. The submission file is in OpenOffice, Microsoft Word, RTF, or WordPerfect document file format.
  3. Where available, URLs for the references have been provided.
  4. The text is single-spaced; uses a 12-point font; employs italics, rather than underlining (except with URL addresses); and all illustrations, figures, and tables are placed within the text at the appropriate points, rather than at the end.
  5. The text adheres to the stylistic and bibliographic requirements outlined in the Author Guidelines, which is found in About the Journal.
  6. If submitting to a peer-reviewed section of the journal, the instructions in Ensuring a Blind Review have been followed.

Copyright Notice

Author(s) Rights

As a journal Author, you have rights for a large range of uses of your article, including use by your employing institute or company. These Author rights can be exercised without the need to obtain specific permission. Authors publishing in Jurnal Pena-Mas Akuntansi journals have wide rights to use their works for teaching and scholarly purposes without needing to seek permission, including: use for classroom teaching by Author or Author's institutionand presentation at a meeting or conference and distributing copies to attendees; use for internal training by author's company; distribution to colleagues for their reseearch use; use in a subsequent compilation of the author's works; inclusion in a thesis or dissertation; reuse of portions or extracts from the article in other works (with full acknowledgement of final article); preparation of derivative works (other than commercial purposes) (with full acknowledgement of final article); voluntary posting on open web sites operated by author or author’s institution for scholarly purposes (should follow CC by NC License).

Authors can copy and redistribute the material in any medium or format, as well as remix, transform, and build upon the material for any purpose, even commercially, but they must give appropriate credit (cite to the article or content), provide a link to the license, and indicate if changes were made. If you remix, transform, or build upon the material, you must redistribute your contributions under the same license as the original.


Retained Rights/Terms and Conditions

Although authors are permitted to re-use all or portions of the Work in other works, this does not include granting third-party requests for reprinting, republishing, or other types of re-use.


Copyright Transfer Agreement (for Publishing)

The Authors submitting a manuscript do so on the understanding that if accepted for publication, copyright publishing of the article shall be assigned/transferred to Jurnal Pena-Mas Akuntansi journal and Department of Accounting, Universitas Mercu Buana as Publisher of the journal. Upon acceptance of an article, authors will be asked to complete a 'Copyright Transfer Agreement' (see more information on this). An e-mail will be sent to the corresponding author confirming receipt of the manuscript together with a 'Copyright Transfer Agreement' form by online version of this agreement.

Jurnal Pena-Mas Akuntansi journal and Department of Accounting, Universitas Mercu Buana, the Editors and the Advisory Editorial Board make every effort to ensure that no wrong or misleading data, opinions or statements be published in the journal. In any way, the contents of the articles and advertisements published in the Jurnal Pena-Mas Akuntansi are sole and exclusive responsibility of their respective authors and advertisers.

Remember, even though we ask for a transfer of copyright, our journal authors retain (or are granted back) significant scholarly rights as mention before.

The Copyright Transfer Agreement (CTA) Form can be downloaded here: 
[Copyright Transfer Agreement (CTA) Form Jurnal Pena-Mas Akuntansi]

The copyright form should be signed electronically and send to the Editorial Office in the form of original e-mail below: 
Editorial Office of Jurnal Pena-Mas Akuntansi
Universitas Mercu Buana
Jl. Raya Meruya Selatan, Kembangan, Jakarta-11650
Telp. 6221-5840816 Ext. 5302, Fax. 6221-5871312
Email. [email protected].


All off articles in the Jurnal Pena-Mas Akuntansi journal are licensed under CC BY-NC

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