Types of Manuscripts

Types of Manuscripts and Manuscript Requirements

GATSU: Governance, Accounting, Tax, Risk and Sustainability

GATSU: Governance, Accounting, Tax, Risk and Sustainability accepts original scholarly manuscripts that have not been previously published and are not under consideration for publication elsewhere.

The journal welcomes scholarly contributions addressing issues related to governance, accounting, taxation, risk management, sustainability, and related interdisciplinary fields.

1. Types of Manuscripts

Original Research Articles

Scope: Complete empirical research articles addressing issues in governance, accounting, taxation, risk management, sustainability, and related interdisciplinary fields.

Word Count: 6,000–9,000 words, including the abstract, references, tables, and figures.

Manuscript Structure: Abstract, Keywords, Introduction (including the State of the Art and Research Gap), Research Methodology, Results and Discussion, Conclusion, and References.

Reference Requirements: Manuscripts must cite at least 15 references, with at least 80% from primary sources, such as peer-reviewed journals and conference proceedings, and at least 80% published within the last 10 years.

2. Manuscript Components and Galley Presentation Requirements

Each manuscript submitted to and published by GATSU: Governance, Accounting, Tax, Risk and Sustainability must contain the following structural and presentation elements.

Manuscript Component Requirements
1. Title Page & Author Information

Article Title: The title should be concise, specific, informative, and clearly reflect the main issue or contribution of the research. The title should contain a maximum of 15 words. Manuscripts written in Indonesian must also provide an English translation of the title.

Author Names and Affiliations: Authors' full names must be written without academic or religious titles.

  • Each author's name should consist of at least two words.
  • If an author has only a single name, the name may be repeated as the first and last name for indexing purposes.
  • Complete affiliation must include Department/Faculty, Institution, City, and Country.
  • A valid institutional email address must be provided for the Corresponding Author.
2. Abstract & Keywords

Abstract: The abstract must be written in one paragraph with a length of 150–250 words. It should include the research objective, methodology, main findings, and conclusion.

The abstract must not contain citations, tables, or figures.

Articles written in Indonesian must provide abstracts in both Indonesian and English.

Keywords: Provide 3–5 specific words or phrases representing the main concepts of the article.

3. Mandatory Statements & Declarations

To promote transparency and responsible scholarly publishing, every published manuscript must display the following information in the final galley/PDF, where applicable:

  • Article History: Received, Revised, Accepted, and Published dates.
  • DOI: An active Digital Object Identifier where a DOI has been assigned.
  • AI Usage Statement: Disclosure of the use of Artificial Intelligence tools, including generative AI tools such as ChatGPT, in manuscript preparation, editing, translation, data processing, or other substantive assistance.
  • Funding and Acknowledgments: Information concerning research funding, funding institution, grant/program, and contract number where applicable. If there is no external funding: "This research received no external funding."
  • Ethical Clearance: Research involving human participants, respondents, or sensitive empirical data must provide appropriate ethical approval information, including the approval number and issuing institution, where applicable.
  • Conflict of Interest: Disclosure of any potential financial or non-financial conflicts of interest.
  • Authors' Contributions: Individual author contributions should be clearly identified. GATSU encourages the use of the CRediT (Contributor Roles Taxonomy).
  • Copyright & Licensing: Published articles must clearly state the applicable Open Access copyright and licensing conditions, such as a Creative Commons Attribution 4.0 International License (CC BY 4.0).
4. Citation & References
  • Authors are encouraged to use reference management software such as Mendeley, Zotero, or EndNote.
  • A consistent citation style must be applied throughout the manuscript.
  • APA Style, 7th Edition, is recommended for in-text citations and the reference list.
  • Every source cited in the manuscript must appear in the reference list.
  • Every source listed in the reference list must be cited in the manuscript.
  • Authors are responsible for ensuring the accuracy, completeness, and consistency of all citations and references.
  • Authors should prioritize relevant and high-quality scholarly sources, particularly recent peer-reviewed journal publications.

Author Responsibility

Authors are responsible for ensuring that submitted manuscripts comply with the requirements and ethical standards of GATSU: Governance, Accounting, Tax, Risk and Sustainability. Submission of a manuscript indicates that the work is original, has not been previously published, and is not simultaneously under consideration by another journal.

GATSU: Governance, Accounting, Tax, Risk and Sustainability
Published by PT SOLUSI IDEA INTEGRASI
April & October