Author Guidelines

Stigma: Jurnal Akuntansi dan Manajemen is a scientific journal that publishes original research articles, conceptual studies, and scholarly works in the fields of accounting, management, economics, and business. The journal provides an academic platform for researchers, lecturers, practitioners, and other scholars to disseminate research findings and contribute to the development of knowledge and professional practices in related disciplines.

Stigma is published twice a year, in May and November, by Universitas Walisongo Gempol Pasuruan and is available online with e-ISSN 3089-8056.

The journal covers various topics, including financial accounting, management accounting, auditing, taxation, accounting information systems, financial management, human resource management, marketing management, strategic management, organizational behavior, entrepreneurship, business economics, banking and finance, digital business, corporate governance, business innovation, and other relevant areas of accounting, management, economics, and business.

All manuscripts must be submitted through the journal's Online Submission system. Authors are required to register as an Author before submitting a manuscript.

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Article Templates

Articles should be prepared in accordance with the journal's author guidelines and DOCX article template.

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Manuscript Title

The manuscript title should be clear, concise, informative, and specific, accurately reflecting the main content and focus of the study.

Abstract

The abstract should be clear, concise, and descriptive. It should briefly present the background or scope of the study, objectives, research methods, major findings, and conclusions. The abstract should consist of approximately 125–175 words and should be written as a single paragraph.

Keywords: 3–5 keywords representing the main concepts of the article.

INTRODUCTION

The Introduction should present the background and context of the research problem, research objectives, theoretical foundations, and relevant previous studies. The review of previous literature should demonstrate the current state of knowledge, identify the research gap, and clearly establish the novelty or contribution of the study.

The literature review should be integrated into the Introduction rather than presented as a separate theoretical review section unless specifically required by the nature of the study. The Introduction should also explain the importance of the research and formulate the research questions or hypotheses where applicable.

The Introduction should generally not exceed 20% of the main body of the article.

METHOD

The Method section should clearly explain how the research was conducted. It should describe the research design or approach, population and sample or research participants where applicable, research setting, data sources, instruments, data collection procedures, variables or measurements, and data analysis techniques.

For quantitative research, authors should clearly explain the statistical methods and analytical procedures used. For qualitative research, authors should describe the research approach, selection of participants or data sources, data collection techniques, and procedures for data analysis and validation.

Authors should avoid unnecessary definitions of commonly understood research methods and instead focus on methodological procedures actually implemented in the study.

RESULTS AND DISCUSSION

The Results and Discussion section should clearly present the main findings of the study and critically interpret their significance.

The Results should focus on the most relevant findings rather than presenting raw data excessively. Tables, figures, graphs, and other visual materials may be used where necessary to improve clarity.

The Discussion should explain the meaning and implications of the findings, relate them to the research objectives and questions, and compare them with findings from previous studies. Authors are encouraged to explain whether their findings confirm, extend, contradict, or provide new perspectives on existing knowledge.

The discussion should particularly address:

  • What are the major findings of the study?
  • Why did these findings occur?
  • How do the findings answer the research questions or objectives?
  • How do the findings compare with previous research?
  • What theoretical, managerial, accounting, economic, or practical implications arise from the findings?

Tables and figures must be numbered consecutively and referred to within the main text.

CONCLUSION

The Conclusion should directly address the research objectives and summarize the most important findings of the study without merely repeating the Results and Discussion.

The conclusion should explain the contribution and implications of the study and, where appropriate, identify limitations and provide recommendations for future research or professional practice.

The Conclusion should be presented in coherent paragraphs rather than numerical points.

ACKNOWLEDGMENT (IF ANY)

The Acknowledgment section may be used to recognize institutions, research funders, sponsors, organizations, or individuals who made significant contributions to the completion of the research but do not meet the criteria for authorship.

REFERENCES

The reference list should contain only sources cited in the manuscript, and all sources cited in the manuscript must appear in the reference list.

Authors are strongly encouraged to prioritize recent, relevant, and reputable academic sources, particularly peer-reviewed journal articles. References containing a Digital Object Identifier (DOI) should include the DOI whenever available.

Authors are encouraged to use reference management software such as Zotero, Mendeley, EndNote, or similar applications to ensure consistency and accuracy in citations and references.

Stigma: Jurnal Akuntansi dan Manajemen
Universitas Walisongo Gempol Pasuruan
Jl. Raya Timur Pasar Gempol No. 9 Pasuruan, East Java, Indonesia
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