The manuscript should contain the following section in this order:

Abstract
Written briefly in English in one paragraph of 150-200 words, containing background, research objectives, methodology, results, conclusion of the study and your research contributions to science.

Introduction
Explaining the background, problems, importance of research, brief literature review that relates directly to research or previous findings that need to be developed, and ended with a paragraph of research purposes. A balance must be kept between the pure and applied aspects of the subject. The introduction is presented in the form of paragraphs of approximately 1000 words.

Methods
Make sure that work can be repeated according to the details provided. It contains technical information of the study presented clearly. Therefore, readers can conduct research based on the techniques presented. Materials and equipment specifications are necessary. Approaches or procedures of study together with data analysis methods must be presented.

Results and Discussion
Well-prepared tables and or figures must be of significant feature of this section, because they convey the major observations to readers. Any information provided in tables and figures should no longer be repeated in the text, but the text should focus on the importance of the principal findings of the study. In general, journal papers will contain three-seven figures and tables. Same data cannot be presented in the form of tables and figures. The results of the study are discussed to address the problem formulated, objectives and research hypotheses. It is higly suggested that discussion be focused on the why and how of the research findings can happen and to extend to which the research findins can be applied to other relevant problems.

Conclusion
Conclusion should be withdrawn on the basis of research findings, formulated concerns and research purposes. Conclusion is presented in one paragraph without numerical form of expression. Explain your research contributions to science.

References
contains sources that serve as references in writing articles

Writing Format
a. Font type Times New Roman with size 12
b. The top, bottom, right and left margins are at least i inch
c. A4 size paper (quarto)
d. Articles consisting of a maximum of 15 pages include references

REFERENCE
For reference, we use APA style, and we strongly recommend that authors use citation managers such as Mendeley or End-Note

For Academic Article

Gray, R., & Laughlin, R. (2012). It was 20 years ago today: Sgt Pepper, accounting, auditing & accountability journal, green accounting and the blue meanies. Accounting, Auditing & Accountability Journal, 25(2), 228-255.