For authors who wish to publish scientific articles in Jurnal Ilmiah Mahasiwa (JIM) should follow the guidelines of writing that can be downloaded below:

  1. General Guide of Manuscript

Manuscript format could be sent in MS Word.docx or other word version. Submitted manuscript accepted for publication or even published elsewhere is unacceptable and will not be published in Jurnal Ilmiah Mahasiswa. The manuscript can be written in English, with an abstract in English. Manuscript sent to JIM will be checked by using Turnitin to detect plagiarism and auto-plagiarism. The manusricpt should have less than 10% level of similarty, and more importanlty, demonstrates originality.

To facilitate the double-blind peer-review process, each submitted manuscript should be without any infomation about the author(s) and their affiliation. 

Authors are encouraged to submit their manuscript online through JIM website. However, manual submission through email ( is allowed. Within two weeks after the submission, the manuscript will be processed and the author will be informed. If the authors encounter problems while submitting their manuscript, please contact the managerial team (

For further information about online submission, please click JIM online submission guideline

  1. Type of research

JIM receives following types of studies/papers:

  • Empirical research: Studies that re-examine important empirical work using alternative theoretical or empirical frameworks, or a different data set. These studies often involve experimental designs and multivariate techniques that examine relationships among variables.
  • Literature review: Studies that review and synthesizes the state of art of a particular topic. The reviewed papers should be selected based on a certain systematic method.
  • Theoretical research: Studies that test or explore theoretical issues and provide additional insights on the issues
  • Case study: Studies that investigate a phenomenon within its real-life context based on an in-depth investigation in order to gain a more comprehensive understanding about the research object.

JIM also welcomes manuscripts that have been presented in a conference that have been substantially revised based on the conference review comments. Please provide the information about the conference in the footnote of manuscript first page.

  1. Writing styles and Forms

Manuscript content should, in general, be organized in the following order: Abstract, Key words, Introduction, literature review (hypotheses development), Methods, Results and Discussion, Conclusions, and References. Introduction is to introduce the reader to the research topic, the research context, as well as the problem and the purpose of research. Body of the manuscript (excluding abstract and references) is written in as much as 4.500-6.000 words, in quarto paper size with 1.5 spacing, Arial Narrow font sized 12.

Equations must be numbered. Footnotes should not be used for reference purposes and should be avoided when possible. Presented tables and figures within the manuscript, not at the end of the manuscript. Please note that the manuscript will be published in black and white (print), although online version will contain the colorful figures (if any). However, the color print will be available in extreme cases as per the request of the author.

  1. Manuscript Outline

A manuscript submitted should normally consist of the following sections and should follow the Introduction, Methods, Results and Discussion system:

  • an abstract (between 150 and 250 words) and 3 – 5 keywords
  • an introduction (or Pendahuluanthat describe state of art, novelty, purpose of study and paper outline)
  • a literature review and hypothesis development section (or Kerangka Teoritis dan Pengembangan Hipotesis)
  • a research methods section(or Metode Penelitian)
  • a result and discussion section (or Hasil dan Pembahasan)
  • a conclusion (or Kesimpulan, Keterbatasan, dan Saran)
  • The author may use acknowledgement section (if any).
  • References
  1. References

APA reference system must be followed. All references and/or content notes must be placed at the end of the text. Please visit to learn more about APA style. References should be arranged first alphabetically and then further sorted chronologically if necessary. Please ensure that every reference cited in the text is also present in the reference list (and vice versa). Avoid citation in the abstract. Unpublished results and personal communications should not be in the reference list, but may be mentioned in the text. Citation of a reference as 'in press' implies that the item has been accepted for publication. Authors are encouraged to use reference manager and citation generator, for example Mendeley, Endnote, etc.

Following are some examples of reference form:

Reference to a journal publication:

  • Articles

Hendricks, K., Hora, M., Menor, L., & Wiedman, C. (2011). Adoption of the balanced scorecard: A contingency variables analysis. Canadian Journal of Administrative Sciences29(2), 124–138.

  • Proceeding

Tahir, F. A. (2017). Exploring the influence of ethical culture and auditor objectivity on auditor integrity among Nigerian auditors : A proposed study. In International Conference on Accounting Studies (ICAS) 2017 (pp. 24–29). Putrajaya, Malaysia: Institute for Strategic & Sustainable Accounting Developmnet (ISSAD). Retrieved from

  • Web Page

Hart, L. (2017). How industry 4.0 will change accounting. Retrieved February 18, 2018, from

  • Law, Regulation, Act

Republik Indonesia. Peraturan pemerintah nomor 17 tahun 2010 tentang standar akuntansi pemerintah (2010). Indonesia.

  • Working Paper

Atkeson, A., Burstein, A., & Chatzikonstantinou, M. (2018). Transitional dynamics in aggregate models of innovative investment (NBER Working Paper Series No. 25321). Cambridge. Retrieved from

  1. Article Processing Charge

JIM charges the following author fees.

Article Submission: 0.00 (IDR), Authors are not required to pay an Article Submission Fee when submitting the manuscript to the journal.

Article Publication: 0.00 (IDR), If this paper is accepted for publication, Authors are not required to pay an Article Publication Fee to the journal.

  1. Copyright Transfer

Author is also necessary to send document in relation to Copyright Transfer Agreement (CTA) Form that has been signed (scan copy from filled, original form) together with manuscript that will be sent online (in the form of supplementary file). File of Copyright Transfer Agreement (CTA) form could be downloaded here


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 Microsoft Word document file format. The paper should have follow the manuscript template.
  3. The text adheres to the stylistic and bibliographic requirements outlined in the Author Guidelines, which is found in About the Journal.
  4. If submitting to a peer-reviewed section of the journal, the instructions in Ensuring a Blind Reviewhave been followed.


Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.


The names and email addresses entered in this journal site will be used exclusively for the stated purposes of this journal and will not be made available for any other purpose or to any other party.