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Author Guidelines



Seperti panduan jurnal pada umumnya, semua artikel yang akan dipublikasikan pada Jurnal Bijak harus original dan tidak/belum pernah dipbulikasikan di Jurnal yang lain. Artikel yang akan dipublikasikan ke dalam Jurnal Bijak harus di kirim terlebih dahulu ke Editor-inChief melalui e-mail


Artikel ini terdiri dari abstrak, pendahuluan, metode penelitian, hasil dan kesimpulan. Artikel yang dimuat harus memiliki keterbaruan topik dan temuan. Jumlah kata dalam artikel tidak lebih dari 7000 kata atau 8-12 lembar (termasuk abstrak, referensi, tabel dan gambar) dan memiliki minimum 15 referensi.


  1. 1. Judul

Penulisan judul diketik rata tengah, jelas, efektif, dan menggunakan maksimal 12 kata.

  1. 2. Penulis

Author yang berkontribusi pada artikel tidak lebih dari 3. Penulisan nama lengkap author (tanpa gelar), instansi author, email.

  1. 3. Abstrak

Penulisan abstrak minimal 150 kata dan maksimal 250 kata serta tidak termasuk refensi dan akronim. Abstrak memuat informasi ringkas mengenai pendahuluan, metode, hasil dan kesimpulan.

  1. 4. Keywords

Keyword terdiri dari antara 3 sampai 5 yang yang urut secara abjad.



Struktur penulisan artikel:

  • Pendahuluan
  • Kajian pustaka
  • Metode penelitian
  • Hasil dan pembahasan
  • Kesimpulan dan Saran
  • Referensi


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.

  1. 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).
  2. The submission file is in OpenOffice, Microsoft Word, RTF, or WordPerfect document file format.
  3. Where available, URLs for the references have been provided.
  4. 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.
  5. The text adheres to the stylistic and bibliographic requirements outlined in the Author Guidelines, which is found in About the Journal.
  6. If submitting to a peer-reviewed section of the journal, the instructions in Ensuring a Blind Review have been followed.

Copyright Notice

Authors who publish in JURNAL BISNIS DAN PERPAJAKAN (BIJAK) agree to the following terms:

  • Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
  • Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  • Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work. (See The Effect of Open Access)


Creative Commons License

JURNAL BISNIS DAN PERPAJAKAN (BIJAK) - D3 Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Merdeka Malang Published by University of Merdeka Malang, is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.


Privacy Statement

The names and email addresses entered in this journal site will be used exclusively for the stated purposes of this journal and will not be made available for any other purpose or to any other party.


Author Fees

This journal charges the following author fees.

Article Submission: 0.00 (IDR)
Authors are required to pay an Article Submission Fee as part of the submission process to contribute to review costs.

Fast-Track Review: 500000.00 (IDR)
With the payment of this fee, the review, editorial decision, and author notification on this manuscript is guaranteed to take place within 4 weeks.

Article Publication: 300000.00 (IDR)
If this paper is accepted for publication, you will be asked to pay an Article Publication Fee to cover publications costs.

If you do not have funds to pay such fees, you will have an opportunity to waive each fee. We do not want fees to prevent the publication of worthy work.