1. General Requirements

1. Manuscripts may present scholarly ideas, scientific analyses, theoretical studies, or research findings using quantitative or qualitative approaches in education and/or accounting education.
2. Manuscripts must be written in Indonesian or English, must not have been published previously, and must not be under consideration by another journal.
3. Language quality and compliance with the journal’s formatting requirements are considered during editorial assessment.
4. Authors are responsible for avoiding plagiarism. JPAI screens manuscripts using text-similarity software, with a stated similarity threshold of no more than 20%.
5. Manuscripts must be 20–25 pages long, including the title, abstracts, and references, and prepared in an editable Microsoft Word-compatible format.

2. Manuscript Format

3. Title, Author Details, and Abstracts

Title and Author Details

Provide clear, concise, and informative titles in English and Indonesian. Each title must contain no more than 13 words and use the formatting specified above. Include the authors’ names, institutional affiliations, and the corresponding author’s email address below the title information.

Abstract and Abstrak

Provide an abstract in both English and Indonesian. Each version must contain 150–200 words, written as a single paragraph with single line spacing.

The abstract should briefly describe:

• The background and research problem.
• The objective or focus of the study.
• The methods or principal research stages.
• The main findings.
• The conclusion.

4. Article Structure

Introduction and Literature Review

Explain the context of the study and the gap between expected and observed conditions. Use relevant theories and recent research to establish the problem, position the study within the literature, and demonstrate its novelty or contribution. The introduction should not exceed 30% of the article body.

Methods

Describe the research methods, procedures, instruments, materials, and data collection and analysis criteria clearly and concisely. Instrument specifications or research materials may be included where necessary. Common statistical formulas do not need to be reproduced.

This section should not exceed 10% for qualitative research or 15% for quantitative research.

Findings and Discussion

Present Findings before Discussion, using separate subheadings. Together, these sections should account for at least 50% of the article body.

Findings

• Present results using tables, graphs, narrative descriptions, or an appropriate combination.
• Keep tables and figures concise, readable, and proportionate to the manuscript.
• Refer to every table and figure in the main text.
• Avoid repeating all numerical values from a table in the accompanying narrative.
• Do not use vertical lines in manuscript tables. Limit horizontal lines to the table header and bottom.
• Smaller fonts may be used in tables and figures where necessary, provided they remain legible.

Discussion

Interpret the findings in relation to the theoretical framework and previously published research. Explain their meaning and contribution, rather than simply repeating the results. Support the discussion with relevant studies published in scientific journals.

Conclusion

Synthesise the key findings and explain how they address the research problem and objectives. The conclusion should go beyond repeating results. Where relevant, identify implications, possible applications, and directions for future research.

Acknowledgment

Acknowledge sponsors, funding providers, resource persons, and other parties who made an important contribution to the research.

References and Appendix

Provide an alphabetically ordered reference list. Every cited source must appear in the reference list, and every listed reference must be cited in the article. Include an appendix where applicable.

5. Citations and Quotations

Use author–date citations consistently. The examples below follow the citation conventions provided in these guidelines.

Quotations and Page Numbers

• Paraphrasing is preferred to direct quotation. Cite the source even when expressing its ideas in your own words.
• Include page numbers for direct quotations or specific passages, for example: (Nurgiyantoro & Efendi, 2017, p. 144) or (Nurgiyantoro & Efendi, 2017, pp. 144–146).
• Quotations of fewer than 40 words should be incorporated into the paragraph and enclosed in quotation marks.
• Quotations of 40 words or more should appear as a separate block, indented 0.5 inch from the left margin, without quotation marks. Include the author, year, and page number.

Multiple Sources and Translations

When citing several works in the same parentheses, arrange them alphabetically and separate them with semicolons: (Retnowati, Fathoni, & Chen, 2018; Sahlberg, 2012; Schunk, 2012).

For translated works, identify the original author and include translation details and the original publication year in the reference entry, where available.

6. Reference Examples

The examples below illustrate different source types. In the manuscript, combine all entries into one alphabetical reference list rather than grouping them by source type.