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Author Guidelines

1. General Author Guidelines
All scriptures must be submitted to El Muhasaba Editorial Office by Online Submission at E-Journal portal address:, where author register as Author and/or offered as Reviewer by online. If authors have any problems on the online submission, please contact Editorial Office at the following email

2. Paper Template
All paper should be prepared according to the following author guidelines in the MS Word article template. Please download paper tamplate in: TEMPLATE

3. Reviewing of Papers
If the content and format of the submitted essay is seen as appropriate by the editors, the paper will then be sent out for 'blind review' by independent referees. Revisions may be required in the light of referees' comments before a decision is made to accept or reject the paper.

4. Revision of Papers
All paper sent back to the authors for revision should be returned to the editor without delay. Revised articles can be sent to editorial office through the Online Submission Interface.

5. Editorial Office of El Muhasaba
All correspondences should be sent to the following Editorial Office:
Megawati Soekarno Putri Building
Accounting Departmen, Faculty of Economics
Jln. Gajayana 50 Telp. (0341) 558881, e-mail:
Universitas Islam Negeri Maulana Malik Ibrahim Malang

6. Guideline for Online Submission
Author should first register as Author and/or is offered as Reviewer through the following address: Online Submissions
Author should fulfil the form as detail as possible where the star marked form must be entered. After all form textbox was filled, Author clicks on “Register” button to proceed the registration. Therefore, Author is brought to online author submission interface where Author should click on “New Submission”. In the Start a New Submission section, click on “’Click Here’: to go to step one of the five-step submission process”. The following are five steps in online submission process:
Step 1 - Starting the Submission: Select the appropriate section of journal, i.e. Original Research Articles, Review Article, or Short Communication. Thus, author must check-mark on the submission checklists. Author may type or copy-paste Covering Letter in Letter to Editor.
Step 2 – Uploading the Submission: To upload a paper to this journal, click Browse on the Upload submission file item and choose the manuscript document file (.doc/.docx) to be submitted, then click "Upload" button until the file has been uploaded.
Step 3 – Entering Submission’s Metadata: In this step, detail authors metadata should be entered including marked corresponding author. After that, paper title and abstract must be uploaded by copying the text and paste in the textbox including keywords.
Step 4 – Uploading Supplementary Files: Supplementary file should be uploaded including Covering/Submission Letter, and Signed Copyright Transfer Agreement Form. Therefore, click on Browse button, choose the files, and then click on Upload button.
Step 5 – Confirming the Submission: Author should final check the uploaded manuscript documents in this step. To submit the paper to El Muhasaba, click Finish Submission button after the documents is true. The corresponding author or the principal contact will receive an acknowledgement by email and will be able to view the submission’s progress through the editorial process by logging in to the journal web address site.
After this submission, Authors who submit the paper will get a confirmation email about the submission. Therefore, Authors are able to track their submission status at any time by logging in to the online submission interface. The submission tracking includes status of manuscript review and editorial process.

7. User Rights
All articles published Open Access will be immediately and permanently free for everyone to read and download.

8. Preparation Guideline of texts
8.1. General Organization of Paper
The paper will be published in El Muhasaba after peer-reviewed process and decided “Accepted” by Editor. The final paper layout will be reproduced by Editorial Office of El Muhasaba. The final paper layout in PDF type will be published first in “Article in Press” pre-issue.
Paper document submitted to this journal (in MS Word) should be arranged as follow:
1. Body text of paper article
2. Figure Captions and Table Captions
All illustrations of any kind must be submitted as sequentially numbered figures, one to a page. Although high-resolution images are not required for the initial refereeing stage, if the essay is subsequently selected for publication then all figures and tables will need to be provided at the highest quality in digital format. When symbols, arrows, numbers or letters are used to identify parts of illustrations they must be clearly identified by a key in the figure legend, rather than in the figure itself. Similarly, internal scales, staining or processing of the figure must be explained where appropriate. Figure legends should be listed sequentially on a separate page. In all cases where the author is not the owner of the copyright of the figures, written permission must be obtained from the copyright holder(s) to reproduce the figures in this journal.
Each table must be typed, and consecutively numbered. They should have a brief informative title placed as a heading. Tables should be under stable without reference to the text, but they should be referred to in the text. Explanatory caption should be brief and placed beneath the table. Please note that numbering of tables should be differ from the numbering of figures.
Paper content should, in general, be organized in the following order: Title; Authors Name; Authors Affiliation; Abstract; Keywords; Introduction; Hypotheses; Method (for research based articles);Content/Results and Discussion; Conclusions; and References.

8.2. Paper Tittle
This is your opportunity to attract the reader’s attention. Remember that readers are the potential authors who will cite your article. Identify the main issue of the paper. Begin with the subject of the paper. Do not contain infrequently-used abbreviations.
The title of the paper must be concise, specific, informative, complete but nothing more from 14 words (Font Book Antiqua; 11 Capital Bold; Paragraph Average Middle).

8.3. Authors Name and Affiliations
Write Author(s) names without title and professional positions such as Prof, Dr, Production Manager, etc. Do not abbreviate your last/family name. Always give your First and last names (Full Name). Write clear affiliation of all Authors. Affiliation includes: name of department/unit, (faculty), name of university, address, country, include email address.

8.4. Abstract and Keywords
Abstract should be written in two languages (both in Indonesian and English). Each abstract is no more than 200 words. Abstracts should contain the title (purpose, method, and research result). Fonts: Book Antiqua; Italic 10 pt: space: 1; left and right aligned paragraphs, 1 cm indent before the text. Abstract in English must be italicized and cannot be translated from Google Translate.

8.5. Introduction
Subtitles are written without numbering; font: Book Antiqua bold 11 pt: space: 1.15; left-aligned paragraph. Articles written for the El Muhasaba Journal cover the results of thoughts and research results in the field of accounting. The introduction must clearly address the research issue. The author must be able to present why the research issue is important to be raised in the article. Existing phenomena can also be shown to strengthen the research issue. Presenting state of the art research, it is better to focus more on the differences between previous studies and articles written and there are novelties or novelties presented clearly. The purpose or scope of writing this article is clearly presented. Manuscripts are typed with left and right aligned paragraphs, indent: 0 cm, first line 1 cm; font: : Book Antiqua bold 11 pt, 1.15 spacing, maximum 15 pages. The file (file) is created with Microsoft Word.

8.6. Method (for research based articles)
The research method briefly describes the data and their sources, the definition of variables and the analysis of the methods used in the research. Describe the chosen approach: quantitative, qualitative, or conceptual. If the article uses a quantitative approach, make sure the research variables are explained. The hypothesis is presented as a source of research questions and especially the basis of research to be solved. In writing hypotheses, it is recommended to use primary and updated sources from reliable national and international references.

8.7. Result and Discussion
The systematics of writing results and discussion must refer to the objectives and research hypotheses. In the discussion, it is required to include scientific references as comparison material. In this section it should also be conveyed whether the research carried out is in line or contrary with previous studies.If the results and method sub-sections include pictures and tables, then the placement of the picture is placed in the middle with the title and source under the picture using the letter Book Antiqua Bold 11 pt.

8.8. Conclusion
The conclusion section must answer the objectives of the research. Conclusions are written concisely and clearly. If necessary, the writing of suggestions is still allowed.

8.9. References
Citations and references are in the style of the American Psychological Association (APA) and it is recommended to use a standardized application such as Zotero, Mendeley or others. The bibliography only contains references listed in the article, with a space of 1, in alphabetical order (A-Z), as in the following example:
References from the book
Rudianto. (2012). Pengantar Akuntansi Konsep dan Teknik Penyusunan Laporan Keuangan Adaptasi IFRS. Jakarta: Erlangga.
Stice, Earl K., Stice, James D., Skousen, K. Fred. (2004). Intermediate Accounting Auntansi Intermediate Edisi Lima Belas. Jakarta: Salemba Empat.
References from journals
Aguinis, H., & Glavas, A. (2012). What We Know and Don’t Know About Corporate Social Responsibility: A Review and Research Agenda. Journal of Management, 38(4), 932–968.
Kusdewanti, A. I., Setiawan, A. R., Kamayanti, A., & Mulawarman, A. D. (2014). Akuntansi Bantengan: Perlawanan Akuntansi Indonesia melalui Metafora Bantengan dan Topeng Malang. Jurnal Akuntansi Multiparadigma, 5(1), 149–169.
References from theses
Pratiwi, I. K. (2016). Perbankan Syariah dan Pertumbuhan Ekonomi Jawa Timur. Tesis. Universitas Airlangga Surabaya.
Vervuurt, J. (2016). Business Cycle Based Portofolio Optimisation. Thesis. Tilburg University.
References from Articles or Online News (can be accounted)
Meera, Ahamed K. M., (2005). Alternative in Islamic Home Financing., diakses tanggal 24 Juni 2019.
Yolanda, F. (2018). Ini Strategi Hadapi Pengetatan Likuiditas Bank Syariah., diakses tanggal 24 Juni 2019.


Submission Preparation Checklist

As part of the submission process, authors are required to check off their submission's compliance with all of the following items, and submissions may be returned to authors that do not adhere to these guidelines.

  1. The submission has not been previously published, nor is it before another journal for consideration (or an explanation has been provided in Comments to the Editor).
  2. The submission file is in OpenOffice, Microsoft Word, RTF, or WordPerfect document file format.
  3. Where available, URLs for the references have been provided.
  4. The text is single-spaced; uses a 12-point font; employs italics, rather than underlining (except with URL addresses); and all illustrations, figures, and tables are placed within the text at the appropriate points, rather than at the end.
  5. The text adheres to the stylistic and bibliographic requirements outlined in the Author Guidelines, which is found in About the Journal.
  6. If submitting to a peer-reviewed section of the journal, the instructions in Ensuring a Blind Review have been followed.

Copyright Notice

The copyright to this article is transferred to El Muhasaba: Jurnal Akuntansi (e-Journal)  if and when the article is accepted for publication. 


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