AUTHOR GUIDELINES

AUTHOR INFORMATION • MANUSCRIPT PREPARATION
Author Guidelines
Jurnal Akuntansi, Manajemen dan Bisnis Digital (JAMBD)
Authors intending to submit manuscripts to Jurnal Akuntansi, Manajemen dan Bisnis Digital (JAMBD) must prepare their manuscripts in accordance with these Author Guidelines and the official JAMBD article template.

Manuscripts must be original, scientifically sound, ethically compliant, clearly written, and relevant to the journal's Aims & Scope. Submitted manuscripts must not have been formally published as journal articles and must not be under simultaneous consideration by another journal.

All manuscripts must be submitted through the JAMBD Open Journal Systems (OJS). Submission, peer review, revision, editorial decision, and publication records are managed electronically through the journal's official publishing platform.
LANGUAGE
English / Indonesian
Academic and professional language.
ABSTRACT
150–200 Words
Self-contained and citation-free.
REFERENCES
APA 7th
DOI links should be included where available.
SUBMISSION
OJS Only
Submission by email is not the official workflow.
1. General Requirements
  1. The manuscript must be an original scholarly work and must not have been formally published as a journal article elsewhere.
  2. The manuscript must not be simultaneously submitted to or under consideration by another journal.
  3. All listed authors must have approved the manuscript and agreed to its submission to JAMBD.
  4. The manuscript must comply with the journal's publication ethics, plagiarism, authorship, conflict-of-interest, AI, and research-data policies.
  5. Authors must use the official JAMBD article template and maintain consistency between the manuscript file and metadata entered in OJS.
  6. Authors are responsible for the accuracy of names, affiliations, data, references, declarations, ethical information, and all other content included in the manuscript.
OFFICIAL ARTICLE TEMPLATE
Authors must prepare manuscripts using the current JAMBD template.

DOWNLOAD JAMBD ARTICLE TEMPLATE
2. Journal Scope

JAMBD welcomes theoretical, empirical, applied, quantitative, qualitative, mixed-method, and interdisciplinary research that provides a clear contribution within the journal's core areas: Accounting, Management and Business, and Digital Business.

A. Accounting
  • Financial Accounting and Reporting
  • Management Accounting
  • Public Sector Accounting
  • Taxation
  • Auditing and Assurance
  • Accounting Information Systems
  • Behavioral Accounting
  • Corporate Governance and Accountability
  • Sustainability and Environmental Accounting
  • Forensic Accounting and Fraud Examination
  • Digital Accounting and Accounting Technology
B. Management and Business
  • Strategic Management
  • Marketing Management
  • Financial Management
  • Human Resource Management
  • Operations and Supply Chain Management
  • Organizational Behavior
  • International Business
  • Entrepreneurship and Innovation
  • Small and Medium Enterprises (SMEs/MSMEs)
  • Business Ethics and Corporate Governance
  • Service Management and Consumer Behavior
C. Digital Business
  • Digital Business Management
  • Digital Transformation and Business Innovation
  • Digital Business Technology
  • Financial Technology (FinTech)
  • Digital Marketing and Marketing Analytics
  • E-Commerce and Digital Platforms
  • Digital Economy
  • Digital Entrepreneurship
  • Digital Business Strategy
  • Digital Branding and Online Consumer Behavior
  • E-Retailing and Omnichannel Management
  • Customer Relationship Management in Digital Business
  • Digital Business Valuation
  • Digital Project Management
  • Content Strategy and Content Management
  • Big Data and Business Intelligence
  • Business Analytics and Data-Driven Decision Making
  • Artificial Intelligence in Business and Management
  • Cloud Computing for Business Applications
  • Knowledge Management and Innovation
  • Cybersecurity and Digital Risk Management
  • User Experience (UX) and User Interface (UI) in Digital Business
  • Digital Service Marketing
  • Ethics, Governance, and Regulation in Digital Business
  • Emerging Technologies and Their Business Applications
Interdisciplinary Research: JAMBD also welcomes studies integrating accounting, management, economics, finance, entrepreneurship, information technology, and digital transformation when the manuscript demonstrates a clear contribution to the journal's academic scope.
3. Manuscript Types

Authors must select the manuscript type that most accurately reflects the submitted work.

Original Research Article
Reports original empirical research using quantitative, qualitative, mixed-method, archival, experimental, survey, secondary-data, or other appropriate methods.

Review Article
Provides a rigorous and critical synthesis of existing literature, including systematic, structured, bibliometric, or integrative reviews with a transparent methodology.

Conceptual or Theoretical Article
Develops, extends, integrates, or critically evaluates concepts, frameworks, propositions, or theories.

Case Study / Applied Research Article
Examines an organizational, policy, accounting, managerial, entrepreneurial, financial, or digital-business problem using a transparent and academically defensible approach.

Short Communication
Presents a concise but methodologically sound and relevant scholarly finding suitable for shorter communication.

4. Language and Writing Quality

Manuscripts may be written in English or Indonesian. Authors should use clear, concise, academic, and grammatically correct language.

Authors are responsible for language quality. The peer-review process evaluates scientific and scholarly quality and should not be regarded as a professional copyediting or translation service.

5. Title and Author Information
  • For an Indonesian full-text article, provide the title in Indonesian and English.
  • For an English full-text article, an English title is sufficient.
  • The title should be concise, informative, specific, and reflect the main research issue, finding, or contribution.
  • Author names must be written without academic degrees or job titles.
  • Affiliations must include department or study program, faculty where applicable, institution, city, and country.
  • One corresponding author must be clearly identified.
  • Authors are strongly encouraged to provide an ORCID iD.
6. Abstract and Keywords

The abstract should contain approximately 150–200 words and must be self-contained.

The abstract should concisely communicate:

  • research context or importance where necessary;
  • research objective;
  • method or research design;
  • principal findings or results; and
  • main conclusion and/or contribution.

Abstracts must not contain citations, tables, figures, or unexplained abbreviations.

For Indonesian full-text manuscripts, authors must provide both ABSTRACT in English and ABSTRAK in Indonesian. For an English full-text article, an English abstract is sufficient.

Provide approximately 3–5 relevant keywords that represent the main concepts, variables, or subject areas of the study.

7. Structure of an Original Research Article

Original research manuscripts should generally follow the structure provided in the official JAMBD template:

Section Main Requirements
1. Introduction Research problem and significance; state of the art; synthesis of relevant studies; research gap; explicit novelty/original contribution; and research objective(s), research question(s), and/or hypotheses.
2. Literature Review and Hypothesis Development Optional as a separate section. Use where theoretical framing, conceptual development, or hypothesis development requires dedicated discussion.
3. Research Method Research design; setting/context; population and sample or data source; sampling procedure; constructs or variables; operational definitions; instruments and validation; data collection; analytical techniques; software/model specification; and ethical approval or consent where applicable.
4. Results and Discussion Present findings clearly; interpret results critically; compare results with relevant recent literature and theory; explain agreement or contradiction; and identify theoretical, managerial, policy, or practical contributions. Do not merely repeat table values.
5. Conclusion and Implications Answer the research objective, identify the principal finding or contribution, explain theoretical and/or practical implications, and where appropriate state limitations and focused future research directions.
8. Research Gap and Novelty
JAMBD gives priority to manuscripts demonstrating a clear research gap, explicit originality or novelty, methodological rigor, and a meaningful theoretical or practical contribution.

Merely changing the study location, organization, respondent group, or observation year without a convincing scholarly contribution is generally insufficient to establish novelty.
9. Methodological Reporting

The research method must be described with sufficient detail to permit readers to evaluate the reliability and, where appropriate, reproduce the study.

Depending on the study design, authors should explain:

  • research design;
  • study context or setting;
  • population, sample, respondents, cases, or data sources;
  • sampling technique;
  • variables or constructs and operational definitions;
  • measurement instruments;
  • validity and reliability procedures where applicable;
  • data-collection procedure;
  • analytical method and software;
  • model specifications and robustness/diagnostic testing where relevant;
  • ethical approval and informed consent where required; and
  • for secondary data, database/source and observation period.
10. Tables and Figures
  • Tables and figures must be numbered consecutively using Arabic numerals.
  • Each table and figure must have a concise and informative title.
  • Every table and figure must be referred to in the manuscript text.
  • Tables should be editable rather than inserted as screenshots.
  • Figures, charts, and diagrams must be clear and of sufficient resolution for publication.
  • A source statement should be included where relevant.
11. Mandatory Declarations

The final manuscript must contain clearly identifiable declarations. Authors should complete each declaration accurately rather than deleting the section without explanation.

AI Use Disclosure Disclose material use of generative AI or AI-assisted tools. If none was used, state this clearly.
Author Contributions State the scholarly contribution of each author using clear contribution roles.
Funding Statement State the funding body and grant number, or declare that the study received no specific funding.
Conflict of Interest Disclose relevant financial or non-financial competing interests, or state that none exist.
Data Availability State where supporting research data may be accessed, or explain legitimate restrictions on access.
Ethics Approval / Consent For research requiring ethical review, state the ethics committee and approval number and provide consent information where applicable. Otherwise state “Not applicable.”
12. References
References must follow APA Style, 7th Edition consistently.
  • Include only references cited in the manuscript.
  • Every citation in the text must have a corresponding reference-list entry, and vice versa.
  • Authors should include at least 15 relevant scholarly references.
  • For stronger scholarly and accreditation quality, authors should target more than 80% primary research sources.
  • Authors should target more than 80% of references published within the most recent 10 years.
  • Seminal or classical references may be used where genuinely relevant.
  • Include DOI in the https://doi.org/... format whenever available.
  • Reference-management software such as Mendeley, Zotero, or EndNote is strongly recommended.
APA 7 Reference Examples

Author, A. A., & Author, B. B. (2025). Title of the journal article in sentence case. Journal Name, 12(3), 101–118. https://doi.org/10.xxxx/xxxxx

Author, C. C., Author, D. D., & Author, E. E. (2024). Another article title in sentence case. Journal Name, 8(2), 55–72. https://doi.org/10.xxxx/xxxxx

Author, F. F. (2021). Title of book in sentence case (2nd ed.). Publisher.

13. Submission Procedure
Manuscripts must be submitted through the official JAMBD OJS submission system.

Manuscript submission by personal email or unofficial communication channel is not considered the journal's standard submission workflow.

Authors should ensure that all manuscript metadata entered in OJS, including title, abstract, author names, affiliations, email addresses, keywords, and references where requested, are complete and consistent with the uploaded manuscript.

14. Peer Review and Revision

Research manuscripts that pass initial editorial screening are subject to JAMBD's double-blind peer-review process.

Authors receiving a revision decision should submit:

  • a revised manuscript;
  • a point-by-point response to reviewer comments; and
  • a reasoned explanation where a reviewer recommendation has not been adopted.

The revision deadline will be stated in the editorial decision or OJS notification. Authors who require additional time should contact the editorial office before the stated deadline.

JAMBD does not automatically treat a revised manuscript as a new submission merely because an arbitrary one-month period has elapsed. Revision handling follows the deadline communicated by the responsible editor through OJS.
15. Research Ethics

Authors are responsible for ensuring that the research complies with applicable ethical standards.

Research involving human participants, identifiable personal data, vulnerable populations, or animals must provide relevant ethical approval and informed-consent information where required.

Where formal ethical approval is not required, authors should provide an appropriate statement explaining the ethical status of the study when this is relevant to the research design.

16. Artificial Intelligence (AI)

AI tools cannot be listed as authors. Authors remain fully responsible for all content submitted to JAMBD.

Material use of generative AI or AI-assisted tools in research, analysis, coding, image generation or modification, translation, or manuscript preparation must be disclosed in the AI Use Disclosure.

AI must not be used to fabricate data, respondents, references, findings, images, evidence, or other scholarly content.

17. Research Data

Authors should preserve sufficient research records to support the findings reported in the manuscript.

The final article should include a Data Availability Statement indicating whether data:

  • are openly available through a repository;
  • are available upon reasonable request;
  • are restricted for legitimate legal, ethical, or confidentiality reasons; or
  • are not applicable because no new dataset was generated or analyzed.
18. Originality and Similarity Screening

Submitted manuscripts may be screened using Turnitin or another appropriate similarity-detection system.

Similarity reports are interpreted by editors in context. A similarity percentage alone does not automatically determine whether plagiarism has occurred.

Plagiarism, unattributed translation, inappropriate text recycling, data plagiarism, image plagiarism, and misleading redundant publication are prohibited.

19. Author Fees and Editorial Independence
JAMBD charges no submission fee and no peer-review fee.

The Article Processing Charge (APC), where applicable, is payable only after the manuscript has completed the editorial and peer-review process and has received formal acceptance.

Payment does not influence reviewer selection, reviewer reports, acceptance, rejection, editorial decisions, or publication priority.
20. Author Submission Checklist

☐ The manuscript is within JAMBD's Aims & Scope.

☐ The manuscript is original, unpublished as a journal article, and not under consideration elsewhere.

☐ The manuscript follows the current JAMBD article template.

☐ Author names, affiliations, corresponding-author details, and OJS metadata are complete and consistent.

☐ The title and abstract comply with JAMBD's language requirements.

☐ The abstract is 150–200 words, citation-free, and states the objective, method, principal findings, and conclusion.

☐ The Introduction clearly presents the state of the art, research gap, novelty/contribution, and research objective.

☐ Research methods are described sufficiently for scholarly evaluation and reproducibility.

☐ Results and Discussion provide analysis rather than merely repeating tables or statistical output.

☐ All tables and figures are numbered, cited, legible, and include appropriate source information.

☐ References follow APA 7th Edition and DOI links are included where available.

☐ AI Use Disclosure, Author Contributions, Funding Statement, Conflict of Interest, Data Availability, and Ethics Approval / Consent statements have been completed.

☐ All instructional placeholder text in the article template has been removed before final submission.

Related Journal Policies
AUTHOR RESPONSIBILITY
Submission to JAMBD indicates that the authors have read and agreed to comply with the journal's Author Guidelines, Aims & Scope, publication ethics, peer-review process, authorship policy, plagiarism policy, AI policy, research-data policy, copyright and licensing requirements.

Manuscripts that do not comply with these requirements may be returned to the authors for technical correction or declined during initial editorial screening.