Author Guidelines

1. General Information

HISAB: Jurnal Akuntansi Lembaga Keuangan Syariah is published by the Department of Sharia Financial Accounting, Politeknik Wahdah Islamiyah Makassar.
The journal accepts manuscripts in the form of research papers, conceptual articles, case studies, and policy analyses related to Islamic accounting and the financial management of Islamic financial institutions.
Manuscripts may be written in either Indonesian or English and must not have been previously published or be under consideration for publication elsewhere.

2. Types of Manuscripts Accepted

  • Research Papers – Original empirical research that contributes to the advancement of knowledge in Islamic accounting, auditing, and financial reporting.

  • Conceptual Papers – Theoretical discussions or analytical frameworks that provide new perspectives on accounting and governance in Islamic financial institutions.

  • Case or Policy Studies – Analyses of real-world practices, regulations, or policy implementations in Islamic finance and accounting.

3. Manuscript Preparation

Manuscripts must be prepared using Microsoft Word on A4 paper size (21 x 29.7 cm) with 2.5 cm margins on all sides (journal template).
The manuscript length should be between 4,000 and 9,000 words, including tables, figures, and references.
Use Book Antiqua, 12-point font, single spacing, and justified alignment.

Each manuscript should be organized under the following main sections:

  • Title

  • Author(s) and Affiliation(s)

  • Abstract and Keywords

  • Introduction

  • Literature Review and Theoretical Framework

  • Research Method

  • Results and Discussion

  • Conclusion and Recommendation

  • References

4. Abstract and Keywords

The abstract must be written in both Indonesian and English.
It should be 150–250 words in length and summarize the purpose, method, main findings, and conclusion of the study.
Provide 3–5 keywords that accurately reflect the main themes of the article.

5. Tables and Figures

Tables and figures must be numbered sequentially and accompanied by clear titles.
If applicable, the data source should be indicated below each table or figure.
All tables and figures should be presented clearly, concisely, and in a format suitable for direct publication.

6. Citations and References

The journal follows the APA (American Psychological Association) 7th Edition reference style.
All sources cited in the text must appear in the reference list, and vice versa.
Authors are encouraged to use reference management tools such as Mendeley or Zotero.

Example:

  • In-text citation: (Iskandar & Rahma, 2023)

  • Reference list:
    Iskandar, A., & Rahma, N. (2023). Sharia Accounting Standards and Transparency in Islamic Financial Institutions. Journal of Islamic Finance, 10(1), 45–62. https://doi.org/xxxxx

7. Review Process

All submitted manuscripts undergo a double-blind peer review process.
The decision to accept or reject a manuscript is based on reviewer recommendations and the editorial board’s evaluation.
Authors may be requested to revise their manuscripts in response to reviewer comments before final acceptance.

8. Publication Ethics

Authors are required to adhere to the highest standards of publication ethics. Specifically, they must ensure that:

  • The manuscript is original, free from plagiarism, and not under consideration elsewhere.

  • All individuals who contributed significantly to the work are properly acknowledged as authors.

  • Any conflicts of interest that may affect the research or its interpretation are explicitly disclosed.

Violation of these ethical standards may result in rejection or retraction of the manuscript.

9. Publication Fees (Article Processing Charge)

Currently, there are no publication fees or article processing charges (APC) for manuscripts published in HISAB: Jurnal Akuntansi Lembaga Keuangan Syariah.
All accepted articles are published free of charge.

10. Publication Frequency

HISAB: Jurnal Akuntansi Lembaga Keuangan Syariah is published twice a year, in June and December.