AUTHOR GUIDELINES

1. General Requirements

Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) welcomes original scholarly manuscripts that contribute to the advancement of knowledge in accounting, economics, finance, auditing, taxation, management, business, and related disciplines.

Manuscripts submitted to the journal must be original, scientifically sound, and relevant to its aims and scope. Submissions must not have been previously published or be under consideration for publication elsewhere.

All manuscripts must comply with the journal's publication ethics, peer-review procedures, and manuscript preparation requirements.

2. Types of Manuscripts

The journal accepts the following types of scholarly contributions:

Original Research Articles

Original research articles present empirical findings, theoretical developments, or methodological contributions based on systematic scientific investigation. Manuscripts should clearly explain the research objectives, theoretical framework, methods, findings, and implications.

Review Articles

Review articles provide critical and systematic analyses of existing scholarly literature. They should synthesize relevant evidence, identify research gaps, discuss theoretical or methodological developments, and provide meaningful directions for future research.

Short Communications

Short communications present concise, original, and scientifically significant research findings, methodological developments, or emerging scholarly insights. They should provide sufficient methodological information and supporting evidence to establish the validity and relevance of their contributions.

3. Manuscript Preparation and Formatting

Manuscripts must be written in Indonesian or English using clear, accurate, and academically appropriate language.

The general formatting requirements are as follows:

  • File format: Microsoft Word (.doc or .docx).

  • Paper size: A4.

  • Font: Times New Roman.

  • Main text font size: 12 pt.

  • Line spacing: Single.

  • Margins: 2 cm on all sides.

  • Manuscript length: Generally 10–20 pages, including references, tables, and figures.

  • Equations: Prepared using an appropriate equation editor and numbered where necessary.

Tables and figures must be clearly presented, consecutively numbered, and appropriately referenced in the manuscript. All data and visual materials must be accurate, readable, and relevant to the research.

4. Manuscript Structure

4.1 Title

The title must be concise, informative, and representative of the manuscript's central contribution. It should contain no more than 20 words and avoid unnecessary abbreviations.

4.2 Author Information

The full names of all authors, institutional affiliations, and corresponding author's email address must be provided accurately through the online submission system.

Academic degrees and professional titles should not be included in author names.

To support double-blind peer review, identifying information must be excluded from the manuscript file submitted for anonymous review. Author information should be provided separately through the submission metadata or an appropriate title page when requested by the editorial team.

4.3 Abstract and Keywords

Manuscripts must include abstracts in Indonesian and English.

Each abstract must not exceed 150 words and should concisely present the research background, objective, methodology, principal findings, and conclusion.

Abstracts must be written in a single paragraph using Times New Roman, 11 pt, with single line spacing.

A maximum of five keywords or keyword phrases must be provided. Keywords should accurately represent the manuscript's principal concepts and facilitate indexing and discoverability.

4.4 Introduction

The Introduction should establish the research background, identify the research problem or knowledge gap, present relevant theoretical and empirical literature, and clearly state the research objectives.

The introduction should demonstrate the scientific relevance, originality, and expected contribution of the study.

4.5 Methods

The Methods section must provide sufficient information to enable readers to evaluate the validity, reliability, and reproducibility of the research.

For empirical studies, this section should describe the research design, study setting, population or sample, data sources, collection procedures, measurement instruments, and analytical methods, as applicable.

For review articles, the authors should explain the literature identification, selection, evaluation, and synthesis methods, according to the type of review undertaken.

Research involving human participants, confidential information, or sensitive data must comply with applicable ethical and legal requirements.

4.6 Results and Discussion

The Results section should present the principal findings clearly, accurately, and systematically.

Tables, figures, and other supporting materials may be used where they improve the clarity and interpretation of the findings.

The Discussion should interpret the results in relation to the research objectives, theoretical framework, and relevant scientific literature.

Authors should explain the significance of their findings, identify contributions to existing knowledge, and acknowledge relevant methodological or analytical limitations.

The presentation of results and discussion may be adapted to the nature and methodological approach of the manuscript.

4.7 Conclusion

The Conclusion must directly address the research objectives and summarize the principal scientific contributions.

It should highlight relevant theoretical, practical, managerial, or policy implications where appropriate.

Recommendations for future research should be based on the study's findings and limitations.

Conclusions must not introduce unsupported claims or new evidence that has not been presented in the manuscript.

4.8 References

All references cited in the manuscript must appear in the reference list, and every reference listed must be cited in the text.

The journal uses the American Psychological Association (APA) referencing system.

Authors are expected to prioritize relevant, credible, and recent scholarly literature, with at least 80% of references drawn from primary scientific sources, particularly peer-reviewed research articles.

References published within the previous ten years should be prioritized. Older seminal publications may be included when they are essential to the theoretical or historical foundation of the study.

Reference management software such as Mendeley, Zotero, or equivalent applications is recommended to maintain citation accuracy and consistency.

5. Submission and Peer-Review Process

All manuscripts must be submitted electronically through the journal's official Open Journal Systems platform:

https://journal.uim.ac.id/index.php/equilibrium

The corresponding author is responsible for ensuring that all submission metadata, author information, and required manuscript files are complete and accurate.

The journal applies a double-blind peer-review system. Manuscripts that pass initial editorial screening are evaluated by qualified reviewers with relevant disciplinary expertise.

Authors may be requested to revise their manuscripts in response to editorial and reviewer comments.

Revised submissions should include a point-by-point response explaining how the reviewers' and editors' comments have been addressed.

The final publication decision is made in accordance with the journal's Peer Review Policy.

6. Publication Ethics and Research Integrity

Authors must comply with the journal's Publication Ethics policy and uphold established standards of responsible scholarly conduct.

The following practices are prohibited:

  • Plagiarism and substantial unattributed reproduction of existing work.

  • Data fabrication, falsification, or misleading manipulation.

  • Duplicate or simultaneous submission without appropriate disclosure.

  • Inappropriate authorship attribution.

  • Misrepresentation of research methods, findings, or supporting evidence.

  • Concealment of significant conflicts of interest.

Authors are responsible for obtaining any necessary ethical approvals, research permissions, and informed consent, where applicable.

All authors must approve the final manuscript and take responsibility for its scientific integrity.

7. Use of Artificial Intelligence

The use of artificial intelligence (AI) technologies in manuscript preparation and research must comply with the journal's Artificial Intelligence Policy.

AI tools may assist with language editing, manuscript organization, data processing, or other legitimate scholarly activities, provided their use is transparent, scientifically appropriate, and independently verified.

AI systems cannot be listed as authors or co-authors.

Authors must disclose substantive use of generative AI in a separate section entitled Declaration of AI Use, placed before the references.

The disclosure must identify the AI tool used, its purpose, and the procedures undertaken to verify the AI-assisted outputs.

Authors remain fully responsible for the accuracy, originality, ethical compliance, and integrity of their manuscripts.

8. Editorial Compliance

The editorial team reserves the right to request technical corrections, additional documentation, or revisions when a manuscript does not comply with the journal's submission requirements.

Manuscripts that fall outside the journal's scope or fail to meet fundamental academic and ethical standards may be returned to authors or rejected during initial editorial screening.

Compliance with these guidelines does not guarantee manuscript acceptance. Publication decisions are based on scholarly quality, originality, methodological rigor, relevance, peer-review evaluations, and publication ethics.

Authors are encouraged to consult the journal's official policies before submitting their manuscripts.