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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 Cambria font; 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


  • Articles must be written on A4 size paper in 12pt Cambria font and 1.5 spaces, except for direct quotations. Direct quotes should be typed using single line spacing and indented.
  • Page margins are of normal type, measuring 2.54 cm for all sides (top, bottom, left and right).
  • Articles should be written efficiently in between 15 to 20 pages.
  • All pages must be numbered, including references and attachments.
  • Authors are encouraged to use the Mendeley application for citations and references.
  • Manuscripts must follow the Reas manuscript template.


  1. Structure of Article
  • Title, written in Indonesian and English and consists of no more than 13 words.
  • Author name, email address, institution, and country. Author name (without academic degree), email address, name of institution, and country are written under the title of the article. When the manuscript is written by the team, the editor only deals with the first author, or correspondence writer.
  • Abstract, should be written from 100-200 words and should be written in English and Indonesian. The abstract must describe a summary of the article's objectives, methods, results and conclusions. Abstract must also be followed by keywords consisting of 3-5 words that are arranged alphabetically.
  • Introduction, provides an explanation of the research background, research objectives, and research contributions.
  • Literature Review and Hypothesis Development, containing previous literatures related to research and explaining hypothesis development.
  • Research Methods, describes the research plan or research design, research objects and objectives (population and sample), research data collection techniques, research models, and analysis techniques.
  • Results and Discussion, presents the results of data analysis, hypothesis testing, answers to research questions, and findings and interpretations.
  • Conclusion, describes the research conclusions, research limitations, and suggestions for further research.
  • Acknowledgment (if any)
  • Reference, a list of all sources used to write the article.

 Table and Figure (Graph)

  • Tables and figures must be presented efficiently (only for tables and figures and their data results) and placed in the article. Tables and figures are presented in the appendix to show data processing.
  • Tables and figures should be numbered from one and given a title that reflects the contents.
  • The author must mention in the article where the tables and figures are located.
  • Source tables and figures should also be presented.
  • Images must be prepared in printable form and in black and white.
  • Source tables and figures must be cited.


  1. Citation

Citation on text is written by mentioning the author's last name and year of publication.


  • One source and one author: Albitar (2015) or (Albitar, 2015)
  • One source and two authors: Moreira and Dias-Trindade (2020) or (Moreira & Dias-Trindade, 2020).
  • One source and more than two authors: Cite all authors' names in the first citation: Chen, Hung and Wang (2017) or (Chen, Hung & Wang, 2017). For subsequent quotations, write with the first author's name followed by "et al." : Chen et al. (2017) or (Chen et al., 2017).
  • More than one source and one author: Albitar (2015); Chen et. Al (2017) or (Albitar, 2015; Chen et al., 2017)
  • Source from institutions: AOSSG (2015) or (AOSSG, 2015).


  1. Reference

This section contains only sources cited in the body of the article. The text format used in the Review of Accounting and Business (Reas) is in accordance with the APA Edition 7 (American Psychological Association) format with an example of writing as follows.


One Author

Kieso, D. E. (2017). Accounting Principle (7th ed.). Pearson Prentice Hall.

 Two to seven Authors

Romney, M. B., & Steinbart, P. J. (2018). Accounting Information Systems 14th Edition. In Education and Linguistics Research (14th ed., Vol. 4, Issue 2). Pearson Education Limited. https://doi.org/10.5296/elr.v4i2.14045

 Arens, A. A., Elder, R. J., & Beasley, M. S. (2012). Auditing and Assurance Services (14th ed.). Pearson Prentice Hall.

 Atkinson, A. A., Kaplan, R. S., Matsumura, E. M., & Young, S. M. (2012). Management Accounting - Information for Decision-Making and Strategy Execution. In Pearson Education, Inc. (6th ed.). https://doi.org/10.1023/A:1011351316971

 More than Four Authors

Booth, W. C. et al. 1995. The Craft of Research. Chicago: University of Chicago Press.

 Institutional Author

Ikatan Akuntan Indonesia. 2004. Standar Profesional Akuntan Publik. Jakarta: Divisi Penerbitan IAI.


Fatimah, N. (2018). Islamic Accounting Support to The Growing of Islamic Financial Institutions in Indonesia. South East Asia Journal of Contemporary Business, Economics and Law, 16(1), 28–32.

 Erkol, C. T., & Sherif, M. (2016). Sukuk and Conventional Bonds : Shareholder Wealth Perspective. Journal of Islamic Accounting and Business Research.

 Ehsan, A., Hasan, H., & Bhatti, I. (2015). Measures of Customers ’ Perceptions of Car Ijarah Financing. Journal of Islamic Accounting and Business Research.

 Asadov, A., Sori, Z. B. M., Ramadilli, S., Anwer, Z., & Shamsudheed, S. (2015). Musharakah Mutanaqisah Home Financing : Issues in Practice. Journal of Islamic Accounting and Business Research.

The guidelines for writing the author's journal is similar to the guidelines for the book.

  • Website

Al Jazeera. (2018). Hacked: The Bangladesh Bank Heist | Bangladesh | Al Jazeera. News. https://www.aljazeera.com/programmes/101east/2018/05/hacked-bangladesh-bank-heist-180523070038069.html 

  • Thesis/Dissertation/Working Paper

Fatimah, N. (2015). Pengaruh Mekanisme Corporate Governance dan Tipe Industri terhadap Tingkat Corporate Social Responsibility Disclosure. Universitas Padjadjaran.

Chan, K., L. Chan, N. Jegadeesh, and J. Lakonishok. 2004. Earnings Quality and Stock Returns. Working Paper, University of Illinois at Urbana-Champaign.

The guidelines for writing the author's journal is similar to the guidelines for the book. 

  • Footnote

Footnotes are only used to provide additional descriptions or analysis, which when combined into a manuscript will disturb the continuity of the text. Therefore, footnotes are not used as references. Footnotes must be serial numbered and marked with a superscript image. The text of the footnote is placed on the page with a superscript image. 

  1. Policy of Plagiarism

Authors submitting articles to Reas must make a statement that the manuscript is free from plagiarism and is not considered and published in other journals. 

  1. Policy of Reproduction

Articles that have been published in Reas are the copyright of the STIE EKUITAS Accounting Department. For educational purposes, the contents of Reas can be copied or reproduced as long as the source of the article is stated. Written requests must be made to editors for permission to reproduce Reas content for purposes other than education. 

  1. Policy of Data Availability

In line with Reas' goals, the writer of the article is expected to be able to provide the data they have to those who need it and provide information about how to get the data. If the article uses a survey or experimental approach, all instruments (questionnaires, cases, interview plans, etc.) must be attached. 

  1. Submission of Article

Articles are submitted in softcopy form (without the author's identity) along with the author's profile and research instruments (questionnaire, interview transcripts, etc.). Articles are sent through the Reas website by selecting the Submit Paper menu and will be processed through the Open Journal System (OJS) application. The OJS Guide for authors is available in the OJS Guide menu.

Privacy Statement

The name and email address entered into this OJS will be used exclusively for journal publication purposes and will not be published or used for other purposes to other parties.