Author Guidelines

MANUSCRIPT PREPARATION:
General requirements:
(1) The manuscript should be in the form of research in the field of accounting, organization, and information system. AMER does not accept manuscript from article review.
(2) The manuscript should be original work, i.e. the same manuscript must have not been published or accepted for publication in any other journals/ books either in full or substantial part; and must not be submitted to any other journal for concurrent publication or being considered for publication or even being reviewed.
(3) The manuscript is written on A4 paper with top margin: 2.75 cm, bottom 2 cm, left and right: 2,5 cm. (Garamond, 12 pt, Line Spacing 1, Before & After 6 pt). 
(4) Manuscripts must comply with the following guidelines and should be formatted in accordance with AMER template for submission. The paper which does not comply this re requirement may be returned for revision (format/template) before entering the review process.
(5)  The manuscript only could be sent via the open journal system (OJS) mechanism (not by email), the Editor of AMER reserves the right to edit the text contained without reducing or changing the intent of writing.

TITLE
Title Must be Written in English (Max. 14 Words)

ABSTRACT
Abstract written in English with single space. Abstract written in brief, conscience and written in one paragraph (150-250 words). It summarizes research objective and methods (e g: sample and techniques analysis used), and the answer of the research problem (result). The abstract contains keywords of ideas or basic concept in the fields of study (3- 5 keywords).

1. INTRODUCTION
The introduction explains the research background and phenomenon, research objectives and contribution (theoretical and practical), summary of methodology and results as well as the implications, and the systematic structure. The Introduction has a maximum length of 1500 words with no subtitles and no sub-section.

2. LITERATURE REVIEW

This section includes a thorough description of existing research findings on the issues under consideration, as well as the formation of research hypotheses (if any). The recommended literature is based on previous research conducted in the last ten years and includes respected international journals, accredited national journals, international symposiums, national symposiums, books, and news.

Research begins with a hypothesis and developed using supporting theory, previous studies, and argumentations. The hypothesis is written in the following format:

H₁:  After writing the letter H, follow by subscript, 12pt, bold, justify; if there are more than one line, the next line is inserted after the colon on the first. (Garamond, 12 pt, Line Spacing 1, Before & After 6 pt)

Qualitative study (no hypothesis), this literature review includes the theoretical foundation and previous research, as well as the research topic written in the form of questions.

Creating subtitles with numbers. The subtitle format is as follows:

2.1 Sub Title Level 1

2.1.1 Sub Title Level 2. 

3. METHOD
A thorough description of the research approach is necessary. Data types, sampling techniques, variable definition and measurement, and data analysis methods are all included in quantitative research. Research design, research location, and analysis methods are all included in qualitative research.

4. RESULT AND DISCUSSION
Data characteristics, examination, as well as findings and interpretation are all included in this section. The results analysis is succinctly and clearly reported in accordance with the research objectives, theory, and previous research. Tables and/or figures are used to explain the results. Explain the results in the first section (using subheadings) and followed by discussion with the different subheadings.

5. CONCLUSION
This section contains conclusions, implications, research limitations, and suggestions for further research. Implications are the practical impact of research results. Research limitations include aspects that need to be improved for further research as well as suggestions for further research.

ACKNOWLEDGEMENT
In this section, please write the necessary acknowledgment.

REFERENCES
Article citations must appear in the bibliography in Arial font, with one space and 11 points. The writing style adheres to the 7th Edition of the American Psychological Association (APA 7) using reference manager such as Mendeley, Endnotes, etc. Articles must have 80% journal content and at least 20 current references (within the last ten years). All sources from the journal include the DOI. Example:

Book Reference
Hair, J.F., Ringle, C.M., Danks, N.P., Hult, G.T.M., Sarstedt, M., & Ray, S. (2021). Partial Least Squares        Structural Equation Modeling (PLS-SEM) Using R. Cham: Springer.

Journal
Salfore, N., Ensermu, M., & Kinde, Z. (2023). Business model innovation and firm performance: Evidence from manufacturing SMEs. Heliyon, 7(2), 51-67. https://doi.org/10.1016/j.heliyon.2023.e16384.

Conference/Proceedings
Latifi, M.A., & Bouwman, H. (2018). Business model innovation and firm performance: the role of mediation and moderation factors. Proceedings of the 31st Bled Conference. Bled, Slovenia. pp. 67-83.

Website
Kemenkeu. (2024). Aktivitas Produksi dan Konsumsi Masyarakat Masih Tetap Kuat. https://www.kemenkeu.go.id/informasi-publik/publikasi/siaran-pers/Siaran-Pers-Produksi-dan-Konsumsi-Masyarakat-Kuat.html.

Regulation
Kementerian Pendayagunaan Aparatur Negara dan Reformasi Birokrasi. (2012). Surat Edaran Menteri Pendayagunaan Aparatur Negara dan Reformasi Birokrasi Nomor: 08/M.PAN-RB/06/2012 tentang Sistem Penanganan Pengaduan (Whistleblower System) Tindak Pidana Korupsi di Lingkungan Kementerian/Lembaga dan Pemerintah Daerah.

Citation:
If applicable and considered necessary, in-text quotations are formatted with the author's last name, year, and page number in both the opening and closing brackets.
(1) One source with one to five writers, followed by the year and the last name of the author: two authors (Al-Tabbaa & Zahoor, 2024); more than two writers (Drobetz et al., 2024); several sources of quote from various authors (Costa, 2023; Estebanez, 2021); multiple citation sources from the same author (Ringle, 2018, 2020); one author (Widener, 2007).
(2) Write the quotation with the letters a, b,.. after the year if the bibliography includes an author who wrote many articles in the same year. (Nicolaou, 2004a; 2004b) or (Nicolaou, 2004a; Hair 2011b) are two examples.
(3) If the author's name is mentioned in the text then the writing is: "Latifi (2021) states...." incorrect writing: "Latifi (Latifi, 2021) states....." 
(4) Quotation sources originating from institutions mention the institution's acronyms, for example (FASB, 2018).

Appendix (optional):
Consist of research instruments, questionnaires, experimental scenarios, list of interview questions, etc.

Table
Sequential table numbers and complete titles that list the table's contents and sources are used, for instance: Table 1 displays the growth category levels and PAD contributions. The table title is displayed above the table in the following formats: fill 9–10 points (according to the table), Garamond, 10 pt, center, bold, and title case. The table header is formatted in bold, title case.

Figure
The picture is placed in the middle of the manuscript. The image title appears in format beneath the image: Garamond, 10 pt, center, bold, tittle case.