Submissions

Author Guidelines

Writing Guidelines

The journal considers submissions in the form of original research articles. Such articles are expected to report novel empirical evidence or present conceptual analyses that have not been previously published or submitted elsewhere. Authors are required to provide sufficient detail, particularly regarding the research methodology, presentation of findings, and the discussion or conclusion sections, to enable readers and reviewers to fully understand and evaluate the contribution of the study. Manuscripts should maintain an academic and analytical tone and are not intended to promote persuasive arguments aimed at supporting specific policy positions or serving as practical decision-making tools for particular stakeholders.

To facilitate a blind review process, authors must avoid revealing their identities, either directly or indirectly, within the main text of the manuscript. Author information should be included only on the cover letter, in accordance with the submission instructions.

Language

Manuscripts must be written in clear and appropriate academic English. Spelling and vocabulary usage should conform to the standards of Webster’s International Dictionary. Authors writing individually are advised to avoid the use of the pronoun “we.” For contributors whose first language is not English, it is strongly recommended that the manuscript be reviewed for grammatical accuracy and clarity prior to submission.

Article Length

The recommended length of the manuscript ranges from approximately 5,000 to 7,000 words. While the final decision regarding acceptable length rests with the editor, submissions that fall significantly below or exceed this range may be returned to the authors for revision before further consideration. The total word count does not include tables, figures, reference lists, or appendices.

Authors must follow the journal template available at:

https://journal.binus.ac.id/index.php/JAFA/about/submissions

The manuscript must include the following sections: TITLE, ABSTRACT, INTRODUCTION, LITERATURE REVIEW, RESEARCH METHODOLOGY, RESULTS AND DISCUSSION, CONCLUSIONS, ACKNOWLEDGMENT (if any), AUTHOR CONTRIBUTIONS and REFERENCES

TITLE:  The title represents the initial element encountered by readers and, in many cases, may be the only section they review. For this reason, it should be clear, concise, and sufficiently informative to reflect the central focus of the paper and capture the reader’s interest. The title is expected to be written in sentence case and should generally consist of approximately 8 to 12 words. The use of abbreviations should be avoided unless they are widely recognized and easily understood by the intended academic audience.

ABSTRACT:  The abstract should briefly present the main elements of the study, including the research topic or problem (if necessary), the research objectives, the methods employed, the principal findings, and, where appropriate, the implications of the results. It must be written as a single, coherent paragraph with a length ranging from approximately 200 to 250 words. The abstract should be placed before the main body of the article with clear, concise, and grammatically accurate English should be used to ensure readability and academic quality. In general, the abstract should avoid the inclusion of detailed statistical figures, citations, or unexplained abbreviations, as its purpose is to provide a concise overview of the study rather than a technical or highly detailed presentation of the results.

KEYWORDS: Keywords should contain words and phrases that suggest what the topic is about. Also include words and phrases that are closely related to your topic. Keywords consist of 4-5 words or phrases, and are separated by comma (,)

INTRODUCTION: This section presents the background of the problem that serves as the basis for conducting the research. The issues discussed should include: (1) practical problems, referring to real conditions or phenomena observed in the field; and (2) theoretical problems, which concern inconsistencies, limitations, or gaps identified in previous studies. In the Introduction, the author must clearly state the objectives of the research. In addition, the author should explicitly explain how the present study differs from earlier works by outlining the research novelty and its specific contributions to theory and practice. Emphasis should also be placed on the urgency and relevance of the study to demonstrate its academic and practical significance.

LITERATURE REVIEW: The second section, Literature Review, is intended to critically examine existing studies in order to identify and articulate the research gap that the present study seeks to address. The discussion should be organized in a coherent and logical manner, ensuring that ideas are clearly connected, systematically developed, and conceptually well grounded. This section provides the basis for formulating the research questions and, where relevant, for developing hypotheses that are aligned with the research objectives. Authors are encouraged to utilize primary and up-to-date sources from credible scholarly publications, particularly reputable international journals.
To maintain the relevance and timeliness of the discussion, it is recommended that at least 75 percent of the references cited in the paper be drawn from publications issued within the five years preceding the manuscript submission. Exceptions may be made for classical works, including foundational theoretical papers and authoritative textbooks that are essential for explaining key concepts or theoretical perspectives. In selecting sources, authors should prioritize literature in the following order: reputable international journals, accredited national journals, other national journals, proceedings from international and national conferences, and textbooks.
This section should also present the theoretical framework and review prior research related to the topic while clearly demonstrating the gap in existing knowledge. For studies involving hypothesis testing, hypotheses must be developed based on established theories, previous empirical findings, and sound logical reasoning. After adequate explanation, each hypothesis should be stated using the format: H1: [formulated hypothesis].
For qualitative studies that do not employ hypothesis testing, the Literature Review should focus on synthesizing relevant theories, prior research, and well-structured arguments that support the research focus. When necessary, the research focus may be expressed in the form of guiding questions using the format: RQ: [research question].

RESEARCH METHODOLOGY: The third section of the manuscript, Research Methodology, is intended to provide a comprehensive description of the research procedures and the nature of the data used in the study. This section should clearly explain the research design, including the identification of the research subject or object, the target population, sampling techniques, and the characteristics of the selected sample. It should also present the operational definitions and measurement of variables, the data collection techniques and instruments employed, as well as the analytical methods used to address the research objectives. Where relevant, analytical models and equations should be presented systematically and numbered accordingly.
Typically, this section may be organized into several sub-sections, such as Sampling, Data Collection, and Measurement. The sampling subsection should describe the research context, units of analysis, sampling procedures, and the profile of respondents or observed units. The data collection subsection should explain how the data were obtained, including the timing, setting, and instruments applied. The measurement subsection should clarify how key constructs or variables were operationalized and assessed.
In addition, the research methodology should be presented concisely yet thoroughly, ensuring that the rationale for selecting specific methods is clearly articulated. The research design must be appropriate to the research questions or hypotheses, the sampling strategy should be methodologically sound, and the data collection procedures should be conducted in a systematic and reliable manner. Finally, the data analysis techniques should be relevant to the study’s objectives and reflect current methodological developments in the field.

RESULTS AND DISCUSSIONS: In this section, the author is required to present the research results in adequate detail so that readers can clearly understand the statistical or analytical procedures employed, the reasons for selecting such analyses, and how the findings support the conclusions. The presentation should begin with a description of the characteristics of the research subjects, objects, samples, or respondents, followed by the outcomes of the data analysis. This includes information related to the research instruments, results of hypothesis testing (if applicable), answers to the research questions, key findings, and their interpretation.
To improve clarity and readability, the results for each research variable may be displayed using tables, charts, or other graphical representations where appropriate. Descriptive statistical information—such as indicators of central tendency, variability, and data range—should also be reported and interpreted meaningfully to provide a clearer understanding of the data patterns.
At the end of this section, the author should present a comprehensive discussion of the hypothesis testing results and their implications. The discussion is expected to be grounded in relevant theories or grand theoretical perspectives that are used to justify and interpret the findings. Furthermore, the manuscript should critically compare the current results with those reported in previous studies, highlighting areas of consistency or divergence and offering logical explanations. This integrative discussion will help demonstrate the study’s contribution to theoretical development and practical understanding within the field.

CONCLUSION: This final section presents the study’s conclusions, implications, limitations, and recommendations for future research. The conclusion should succinctly summarize the main findings of the study and highlight the key points derived from the analysis, without merely restating the abstract. In addition, the author is encouraged to emphasize the empirical and theoretical contributions of the research, as well as any potential economic or practical benefits and the presence of novel findings that advance understanding in the field.
The implications section should outline practical insights or recommendations derived from the research results that may be useful for practitioners, policymakers, or other relevant stakeholders. At the same time, the author should critically acknowledge the limitations of the study, including aspects related to research design, methodological choices, data validity, measurement constraints, or contextual boundaries that may influence the interpretation of the findings. A reflective evaluation is necessary to explain how these limitations might have affected the results and conclusions, and whether they arise from procedural issues, analytical approaches, or other factors.
Based on the identified limitations, the author should also propose directions for future research that may help refine, extend, or validate the present study. Furthermore, if the research does not utilize Indonesian data, it is mandatory for the author to discuss the relevance of the findings to the Indonesian context. This may include elaborating on contextual similarities, potential applicability, or considerations that support the generalization or adaptation of the results within Indonesian settings.

ACKNOWLEDGMENTS (If any): The authors must acknowledge any sources of funding that supported the research and may acknowledge the outside reviewers of their drafts. Please provide after passing the review process.

AUTHOR CONTRIBUTIONS: As part of the manuscript submission process, all participating authors are strictly required to provide a detailed statement of AUTHOR CONTRIBUTIONS. Please ensure that this statement accurately reflects the individual roles and aligns perfectly with the declarations made in the submitted cover letter.

REFERENCES: At least 80% of the references must come from relevant and recent primary sources (journal or conference articles from the last five years). References must follow APA style and be managed using reference management software (e.g., Mendeley, Zotero) Refer to https://www.apastyle.org for guidelines on APA style for in-text citations and references.
However, Journal of Applied Finance & Accounting applies certain adjustments to fit its requirements. Below is a quick reference guide with sample citations and references, provided solely for illustrative purposes. These examples are randomly selected from various sources and do not reflect endorsements, advertisements, or the views of the Editorial Board.

Writing Guidelines of Journal of Applied Finance & Accounting can be downloaded here

Template of Journal of Applied Finance & Accounting can be downloaded here