AUTHOR GUIDELINES

CURRENT

Jurnal Kajian  Akuntansi dan Bisnis Terkini

                                               

About the Journal

CURRENT: Jurnal Kajian Terkini Akuntansi dan Bisnis (“CURRENT”) is an academic journal published three times a year by Universitas Riau. The journal was first published in March 2020. CURRENT aims to contribute to the advancement of accounting knowledge by publishing high-quality accounting and business research articles. Publications in CURRENT are available in both print and online versions. The online version can be accessed at https://current.ejournal.unri.ac.id.

 

Scope

CURRENT: Jurnal Kajian Terkini Akuntansi dan Bisnis publishes research addressing contemporary issues in accounting and business, representing diverse theoretical perspectives and methodological approaches. The scope of the journal includes, but is not limited to:

  • Public Accounting
  • Corporate Governance
  • Taxation
  • Auditing
  • Capital Markets
  • Accounting Information Systems
  • International Accounting
  • Financial Accounting
  • Management Accounting
  • Behavioral Accounting
  • Shariah Accounting

 

AUTHOR GUIDELINES

General Guidelines

Manuscripts must be submitted in MS Word (.docx) format. Manuscripts that have been published or are under consideration elsewhere will not be accepted for publication in CURRENT: Jurnal Kajian Terkini Akuntansi dan Bisnis. Manuscripts may be written in  English. All submissions must be made online through the Open Journal Systems (OJS).

All manuscripts will undergo plagiarism screening using Turnitin, with a maximum similarity tolerance of 30%, and will be subject to a double-blind peer review process.

Types of Research

CURRENT accepts quantitative, qualitative, and mixed-methods research.

Style and Formatting

Manuscripts should be written in Times New Roman, 12-point font, single-spaced, single-column, on A4 paper, with 2.5 cm margins on all sides. The manuscript length should range from 5,000 to 8,000 words, including the title, tables, and figures.

 

Manuscript Outline

  1. Title

The title should be written in  English (maximum 15 words), using Times New Roman, 12-point font, bold. For manuscripts written in English, only the English title is required.

  1. Author Information
  • Author 1, Author 2, and Corresponding Author names: 12-point, bold
  • Author affiliation (University, Faculty, Department, Address, City): 12-point, italic
  • Corresponding author’s email address: 12-point, regular
  1. Abstract

The abstract must be clear, concise, and descriptive, providing a brief overview of the research problem, objectives, methods, results, and conclusions. Statistical details should not be included.

The abstract should be written in Times New Roman, 11-point font, justified, and consist of 100–200 words in a single paragraph.

Keywords: 3–5 keywords, Times New Roman, 11-point font, bold and italic, left-aligned.

  1. Introduction

Written in Times New Roman, 12-point font, bold, left-aligned. The Introduction should describe the research background, significance of the topic, research issues, objectives, and contributions. Research contributions must explain the research gap and how the study addresses it. This section should not contain subheadings.

  1. Hypothesis Development (If Applicable)

This section presents the conceptual framework explaining the theoretical relationships among variables, supported by relevant prior studies. It should focus on the logical development of hypotheses and should not include a separate literature review subsection.

For quantitative studies, this section explicitly formulates testable hypotheses derived from theory and empirical evidence.

For qualitative studies, this section should describe the conceptual or analytical framework that guides the inquiry, including key concepts, propositions, or research questions that structure the interpretation of data, rather than formal statistical hypotheses.

For mixed-methods research, this section may combine hypothesis development with the articulation of conceptual propositions or research questions, clearly explaining how qualitative and quantitative components are integrated to address the research objectives.

6.Research Method

This section describes the research design, scope, and objectives. For quantitative studies, it should include population and sample, data collection techniques, operational definitions and measurement of variables (if applicable), and data analysis methods.

  1. Results and Discussion

This section presents the results of data analysis, hypothesis testing (if applicable), answers to research questions, findings, and interpretations. The discussion should explain why and how the findings occurred.

  1. Conclusion

This section presents the research conclusions, limitations, implications, and recommendations for future research. The Conclusion should be written as one section without subheadings.

  1. Tables

Tables must be embedded in the manuscript and not included as appendices. Tables should present processed data rather than direct software outputs. Each table must be numbered, titled clearly, and referenced in the text (e.g., “The results of validity and reliability tests are presented in Table 1”).

Avoid phrases such as “the table below.” Table sources must be provided unless the table is the author’s own data processing.

Table titles should be 11-point font, bold, title case, left-aligned. Table contents should be 9–11 point font. Vertical lines should be removed, and horizontal lines minimized.

 

  1. Figures

Figures must be embedded in the manuscript, numbered sequentially, and provided with descriptive titles placed below the figure, left-aligned and bold. Figure sources must be stated.

  1. Citations

In-text citations should include the author’s last name and year (without commas), and page numbers if necessary.

Examples:

  • One author: (Hermawan 2009)
  • Two authors: (Siregar & Utama 2005)
  • More than two authors: (Fitriany et al. 2011)
  • Multiple sources: (Wardhani 2012; Martani 2012)
  • Same author, different years: (Djakman 1998, 2000)
  • Page number: (Brownell 1981, 845)

For multiple works by the same author in the same year, use letters (e.g., Rossieta 2009a, 2009b). Institutional authors should use acronyms (e.g., IAI 2011).

Long direct quotations should be written in a separate paragraph, indented 5 spaces from the left margin, with single spacing.

References

References must follow APA Style. Authors are encouraged to use reference management software such as Mendeley, Zotero, or EndNote.

 

Online Manuscript Submission Guidelines

Manuscripts must be submitted online via the CURRENT journal portal at https://current.ejournal.unri.ac.id.

Submission steps:

  1. Register or log in at https://current.ejournal.unri.ac.id
  2. Click New Submission
  3. Complete the four submission stages:
    (1) Start, (2) Upload Submission, (3) Enter Metadata, (4) Confirmation
  4. In the Start step, check all submission requirement boxes
  5. Upload the manuscript file in MS Word format
  6. Enter metadata for all authors, including affiliations, title, abstract, and keywords
  7. Click Finish Submission to complete the process