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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.
  • 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).
  • The submission file is in OpenOffice, Microsoft Word, or RTF document file format.
  • Where available, URLs for the references have been provided.
  • 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.
  • The text adheres to the stylistic and bibliographic requirements outlined in the Author Guidelines.

Author Guidelines

Global Financial Accounting Journal is published twice a year in April and October. We accept original paper both in English and Indonesian Language. Before submission, authors are required to read the author guidelines and publication ethics.


Paper Submission



  • All submitted paper is original and unpublished articles. Noted that conference proceedings are form of publication

  • We accept paper in English and Indonesian language. In Case for English Paper, if your paper cannot be understood, it will be rejected. In case, English is not Author’s Native Language, you should seek the help of professional translator or any proofreading services.

  • All paper submitted should follow the guideline and template provided in this journal. The original manuscript should be submitted in form of editable file using word document (docx, doc) files. All figure and tables are embedded into original file. Detail can be found in Template.

  • Before submit the paper, authors should make an account in our OJS and submit their paper online through the system.

  • Note that all paper submitted will be checked by originality and plagiarism checker (turnitin). Paper that has a high similarity index will be return to the authors.


Initial Peer Review



  • Paper submitted will be refereed by double-blind peer reviews (2 reviewers)

  • The reviewers will give recommendation whether the paper will be accepted or rejected. Reviewers also have right to give suggestions, modifications, or any significant changes required to finalized the paper acceptance.

  • The review process will take 1-2 months.

  • The paper accepted recommendation by the reviewers will need approval from Editor-in-Chief. The paper accepted will be published after Editors formatting and finalize the


Article Format


The article consists of Abstract (Abstrak), Introduction (Pendahuluan), Literature Review and Hypothesis Development (Kajian Literatur dan Pengembangan Hipotesis), Research Methodology (Metode Penelitian), Research Findings (Hasil Penelitian), Conclusion (Kesimpulan), and References (Daftar Pustaka). You can check the formatting paper in the template provided. Some notes to be remember:



  • Abstract - If the article is in Indonesia Language, the abstract is written in English, and vice versa.

  • Introduction - Introduction should also include research problem and research purpose.

  • Literature Review and Hypothesis Development - Literature review should also include the hypothesis development for every variable in the model.

  • Research Methodology - Research methodology should also include population and sampling method, the proxy for all variables, and data analysis method.

  • Research Findings - All figure and tables required to describe the research findings should be written here, not in the separate appendix.

  • Conclusion - Conclusion should also include limitation and recommendation for further research.

  • References - References should be cited using citation application (e.g: Mendeley) with APA Style format.