Jurnal Liabilities is a scientific journal published by the Accounting Education Study Program, Faculty of Teacher Training and Education, Muhammadiyah University of North Sumatra. This journal publishes research articles, conceptual studies, and scientific studies related to the following fields: Accounting Education, Accounting Learning, Accounting Learning Media, Accounting Learning Methods, Financial Accounting, Management Accounting, Public Sector Accounting, Sharia Accounting, Accounting Information Systems, Auditing and Auditing, Professional Ethics, Finance, Taxation, Banking, Entrepreneurship, and other fields relevant to accounting education and practice.
Manuscript Requirements
1. Manuscripts must be original scientific works and have not been published or are currently under review in other journals.
2. Manuscripts can be written in Indonesian or English.
3. Manuscripts must be free from plagiarism, data fabrication, and other violations of publication ethics.
4. All authors listed have given their approval for submission.
5. Manuscripts must align with the focus and scope of the journal.
6. Authors must use the article template provided by the journal.
Manuscript Structure
Research articles consist of:
• Title
• Author Name
• Institutional Affiliation
• Corresponding Author Email
• Abstract (Indonesian)
• Abstract (English)
• Keywords (3–5 words)
• Introduction
• Theoretical Basis
• Research Method
• Results and Discussion
• Conclusions and Acknowledgments
• References
Abstract
• Written in Indonesian and English.
• The abstract should be between 150–250 words long.
• Includes the research objectives, methods, main results, and conclusions.
• Includes 3–5 keywords.
Citations and References
1. Citations and bibliography should be written using APA (American Psychological Association) 7th Edition style.
2. Authors are encouraged to use reference management applications such as Mendeley, Zotero, or EndNote.
3. References should come from relevant and up-to-date primary sources.
4. At least 80% of references should come from publications within the last 10 years.
Manuscript Submission
Manuscripts should be submitted through the journal's online system (Open Journal Systems/OJS) in accordance with applicable procedures.
Publication Frequency
The journal is published three times a year:
• April
• August
• December