Author Guidelines

1. General Guideline

The journal prioritizes original empirical research employing quantitative, qualitative, or mixed-methods approaches. Systematic literature reviews and other rigorous review articles may also be considered when they make substantial scholarly contributions to the journal's focus and scope.

Authors are required to observe the following submission requirements:

Manuscripts must be original, academically rigorous, and relevant to the journal's focus and scope.
Manuscripts must not have been previously published or be under consideration for publication elsewhere, except where prior dissemination is explicitly permitted by the journal's editorial policies.
Manuscripts must contain between 5,000 and 10,000 words, including the main text, tables, references, and other manuscript components.
Manuscripts may be written in English or Indonesian using clear, accurate, and formal academic language.
Manuscripts should be submitted through the journal's Online Journal System (OJS). Email correspondence may be used for editorial communication or where expressly instructed by the Editorial Office.
All manuscripts must comply with the official MIZANIA article template and the journal's publication ethics policies.
Authors are responsible for ensuring the accuracy of their research findings, citations, references, and supporting information.

2. Manuscript Title

The manuscript title must accurately represent the research topic, central issue, or principal contribution of the study. The title must:

Be concise, informative, and academically relevant.
Contain no more than 12 words.
Reflect the main research focus without unnecessary general expressions.
Be consistent with the journal's focus and scope.

The title must be formatted in Book Antiqua, 12-point font, in accordance with the official manuscript template.

3. Author Names and Affiliations

Authors must provide their full names, institutional affiliations, and active email addresses. Author information should include:

Full author names without academic titles or professional degrees.
Department, faculty, institution or university, and country.
Active email address for each author.
Clear identification of the corresponding author.

All individuals listed as authors must have made substantive contributions to the manuscript and must approve the version submitted for publication.

4. Abstract and Keywords

Each manuscript must include an abstract in English and Indonesian, regardless of the language used in the main text. The abstract must contain between 150 and 300 words and be presented as a single coherent paragraph without subheadings.

For empirical research articles, the abstract should concisely describe:

The research problem or background.
The main objective of the study.
The research design and methodological approach.
The principal findings.
The main conclusion and scholarly contribution.

Authors are encouraged to provide three to five keywords that accurately represent the manuscript's principal concepts and facilitate indexing and discoverability. Keywords should be specific, relevant, and consistent with the article's subject matter.

5. Manuscript Formatting

Manuscripts must be prepared using the official MIZANIA article template. The following formatting requirements apply:

Main text: Book Antiqua, 11-point font.
Titles and subheadings: Book Antiqua, 12-point font.
Paragraph indentation: The first line of each paragraph must be indented by 1 cm.
Foreign terms: Foreign words or expressions not commonly incorporated into the language of the manuscript should be italicized.
Scientific terminology: Technical terms, abbreviations, and symbols must be used consistently throughout the manuscript.
Tables and figures: All tables and figures must be numbered, appropriately titled, and referenced in the main text.

Authors must ensure that tables, figures, statistical outputs, and other visual materials are readable and contribute directly to the presentation or interpretation of research findings.

The manuscript layout, page margins, line spacing, table format, and other technical specifications must follow the official journal template.

6. Structure of Articles

Research Articles should be organized into the following sections.

6.1. Introduction

The Introduction must establish the research context, explain the significance of the problem, and clearly articulate the study's objectives. The Introduction should include:

Background and significance of the research problem.
Relevant theoretical and empirical literature.
Critical identification of inconsistencies, limitations, or gaps in previous studies.
The originality and scientific contribution of the research.
Research questions, objectives, or hypotheses, where appropriate.

The Introduction should demonstrate why the research is necessary and how it contributes to existing scholarship in accounting, financial governance, or related disciplines.

The literature review and hypothesis development may be integrated into the Introduction or presented as a separate section where appropriate to the research design and journal template.

6.2. Research Methods

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

For quantitative research, authors should describe:

Research design and analytical framework.
Population, sample, and sampling procedures.
Data sources and observation periods.
Operational definitions and measurement of variables.
Statistical models and analytical techniques.
Validity, reliability, and robustness procedures, where applicable.

For qualitative research, authors should explain:

Research design and methodological approach.
Research setting, participants, or case selection.
Data collection techniques and research instruments.
Data analysis and interpretation procedures.
Procedures for ensuring credibility, dependability, and trustworthiness.
Relevant ethical considerations.

For mixed-methods research, authors should describe the quantitative and qualitative components, the rationale for combining them, and the procedures used to integrate their findings.

The description of the methodology must be sufficiently detailed to allow appropriate scholarly evaluation and, where feasible, replication.

6.3. Results and Discussion

The Results and Discussion section must present and interpret the research findings systematically, objectively, and critically.

Results

Research findings should be presented clearly and consistently with the research objectives and methods.

For quantitative studies, the results may include descriptive statistics, model estimation, hypothesis testing, and additional analyses relevant to the research design.

For qualitative studies, findings should be organized into analytical themes, categories, or patterns supported by appropriate empirical evidence.

Tables and figures should be used selectively to communicate essential findings without unnecessarily duplicating information in the text.

Discussion

The Discussion must interpret the findings in relation to the research questions, theoretical framework, and relevant previous studies. Authors should:

Explain the substantive meaning of the findings.
Compare the results with relevant empirical and theoretical literature.
Discuss agreements, contradictions, and unexpected findings.
Explain the theoretical, methodological, or practical implications.
Demonstrate how the findings advance existing knowledge.
Avoid conclusions that exceed the evidence presented.

The Results and Discussion may be presented as an integrated section, particularly where this is appropriate to the research design and official manuscript template.

6.4. Conclusion

The Conclusion must provide a concise synthesis of the principal findings and explain how they address the research objectives. The Conclusion should:

Highlight the main scholarly contribution.
Explain the theoretical and practical implications.
Identify relevant research limitations.
Suggest directions for future research where appropriate.

The Conclusion should not merely repeat the abstract or introduce findings that have not been presented in the article.

6.5. References

All sources cited in the manuscript must be included in the reference list.

The reference list must follow the American Sociological Association (ASA) citation and referencing style, as currently prescribed by the journal.

7. Tables, Figures, and Statistical Reporting

Tables and figures must be relevant, clearly presented, and integrated into the manuscript's analytical discussion. Authors should ensure that:

Each table and figure is numbered sequentially.
Titles are informative and accurately reflect the contents.
Sources are acknowledged where applicable.
Statistical symbols, variable names, and abbreviations are defined.
Units of measurement are clearly stated.
The interpretation of statistical findings is accurate and proportionate to the evidence.
Figures and tables reproduced or adapted from other publications comply with relevant copyright and permission requirements.

Authors are encouraged to report effect sizes, confidence intervals, model diagnostics, and other appropriate statistical information where relevant.

Statistical significance should not be interpreted as equivalent to practical or theoretical significance.

8. Citations and References

MIZANIA requires the use of the American Sociological Association (ASA) referencing style for citations and bibliographic references. Authors must ensure that:

All in-text citations correspond to entries in the reference list.
All references are accurate, complete, and verifiable.
Relevant Digital Object Identifiers (DOIs) are included where available.
Sources are directly relevant to the research topic and arguments.
Recent scholarly literature is appropriately incorporated alongside foundational theoretical references.
Citations accurately represent the findings and arguments of the sources.