Author Guidelines

1. General Requirements

Manuscripts submitted to Balance Vocation Accounting Journal (BVAJ) must present original research in accounting and taxation. The topics may include financial accounting, banking accounting, accounting information systems, and taxation. Submissions may take the form of empirical, theoretical, or applied research that contributes to the development of accounting knowledge and professional practices.

Manuscripts must be original, have not been previously published, and not be under consideration for publication in another journal or publication.

2. Manuscript Preparation

Authors must prepare their manuscripts in clear, formal, and grammatically correct academic English. Manuscripts should be organized systematically and include the following elements:

  1. Title: Concise, informative, and representative of the main subject of the research.

  2. Author Information: Full names of all authors, institutional affiliations, and the corresponding author's email address.

  3. Abstract: A concise summary of the research objectives, methods, main findings, and conclusions.

  4. Keywords: Relevant terms that represent the main concepts of the manuscript.

  5. Introduction: Background, research problems, objectives, and the significance of the study.

  6. Literature Review: Relevant theories, previous studies, and the conceptual framework, where applicable.

  7. Research Methods: A clear explanation of the research design, data sources, data collection procedures, and analytical methods.

  8. Results and Discussion: A presentation and interpretation of the findings in relation to the research objectives, relevant theories, and previous studies.

  9. Conclusion: A summary of the main findings, research implications, limitations, and recommendations, where appropriate.

  10. References: A complete list of all sources cited in the manuscript.

The structure may be adjusted to suit the research design and type of manuscript, provided that the scientific content remains clear and coherent.

3. Citation and References

All sources cited in the manuscript must be included in the reference list, and all references must be cited in the text. Authors are encouraged to use relevant, credible, and up-to-date scholarly sources, particularly peer-reviewed journal articles.

Authors should use a consistent citation and referencing style throughout the manuscript and are encouraged to manage references using reference management software such as Mendeley or Zotero.

4. Tables, Figures, and Equations

Tables and figures must be numbered consecutively and provided with clear titles or captions. Each table and figure must be referred to in the manuscript and must support the presentation of the research findings. Authors must ensure that all visual materials are legible and that any material reproduced from other sources has the necessary permission and appropriate attribution.

Equations should be presented clearly and numbered consecutively when necessary.

5. Research Ethics

Authors must ensure that their research complies with applicable ethical standards. Research involving human participants, confidential information, or sensitive data must obtain the necessary ethical approval or permissions where applicable.

Authors must report their findings honestly and must not engage in plagiarism, data fabrication, data falsification, or other forms of research misconduct. Any potential conflicts of interest must be disclosed.

6. Authorship and Originality

All listed authors must have made substantial contributions to the research and manuscript preparation and must approve the final version before submission. The corresponding author is responsible for ensuring that all authors agree to the submission.

Manuscripts must represent original work and must not contain plagiarized material or inappropriate duplication of previously published work. Authors must properly acknowledge all sources and contributions.

7. Manuscript Submission

Manuscripts must be submitted electronically through the Balance Vocation Accounting Journal (BVAJ) online journal system (OJS). Authors should ensure that all required submission information and files are complete and accurate.

Before submission, authors should carefully review their manuscripts for language quality, completeness, formatting consistency, citation accuracy, and compliance with these guidelines.

8. Peer Review Process

All submitted manuscripts undergo an initial editorial screening to assess their relevance to the journal's focus and scope, originality, completeness, and compliance with the submission requirements. Manuscripts that pass the initial screening are sent for peer review.

Editorial decisions are based on the manuscript's scholarly quality, originality, methodological rigor, relevance, and contribution to the fields of accounting and taxation. Authors may be asked to revise their manuscripts in response to reviewers' comments.

9. Plagiarism Screening

All submitted manuscripts may be screened using plagiarism detection software. Authors must ensure that the similarity level is acceptable and that all borrowed ideas, quotations, data, and other materials are properly acknowledged.

Any manuscript found to involve plagiarism or other forms of academic misconduct may be rejected in accordance with the journal's publication ethics policy.

10. Publication Fees

The Article Processing Charge (APC) for Balance Vocation Accounting Journal (BVAJ) is IDR 700,000 per accepted article. Authors are required to pay the applicable publication fee in accordance with the journal's payment procedures after their manuscripts have been accepted for publication.

Payment of the publication fee does not influence editorial decisions, which are based on academic quality and the results of the editorial and peer-review processes.

11. Copyright and Publication Ethics

Authors are responsible for ensuring that their submissions comply with the journal's publication ethics policy and applicable copyright requirements. Authors must disclose relevant conflicts of interest and provide accurate information about funding sources and contributions where applicable.

By submitting a manuscript to BVAJ, authors confirm that the manuscript is original, that all authors have approved the submission, and that the manuscript is not simultaneously under consideration by another publication.

12. Final Checklist

Before submitting a manuscript, authors should confirm that:

  • The manuscript fits the focus and scope of BVAJ.

  • The work is original and is not under consideration elsewhere.

  • All authors have approved the final manuscript.

  • The manuscript is written in clear academic English.

  • All citations and references are complete and consistent.

  • Tables, figures, and equations are properly labeled.

  • Ethical approvals and conflict-of-interest disclosures are provided where applicable.

  • The manuscript complies with the journal's submission requirements.

Manuscripts that do not meet the journal's requirements may be returned to authors for correction before proceeding to editorial assessment.