Submission Preparation Checklist

As part of the submission process, authors are required to check off their submission's compliance with all of the following items, and submissions may be returned to authors that do not adhere to these guidelines.

1. General Requirements

1. Manuscripts must be original scholarly works that have not been previously published or are not currently under consideration for publication in another journal.

2. Manuscripts must align with the aims and scope of OBOR: Oikonomia Borneo, particularly in the fields of accounting, management, finance, economics, taxation, entrepreneurship, and related disciplines.

3. Manuscripts may be written in Indonesian or English, using clear, appropriate grammar and academic writing conventions.

4. Manuscripts must demonstrate a clear scholarly contribution, supported by relevant and up-to-date references and appropriate research methods.

5. Authors must ensure that their manuscripts are free from plagiarism, data fabrication, data falsification, and other forms of publication misconduct.

6. All submissions will undergo an initial editorial screening and a peer-review process in accordance with the journal's policies.

7. Authors must follow the journal's article template and all applicable manuscript preparation requirements.

2. Formatting and Technical Requirements

1. Manuscripts must be prepared using Microsoft Word or a compatible word-processing application.

2. The recommended manuscript length is 4,000–7,000 words, including tables, figures, and references.

3. Manuscripts must use A4 paper with 2.5 cm margins on all sides.

4. The manuscript text must use Times New Roman, 12-point font, 1.5 line spacing, and justified alignment.

5. Article titles must be concise, specific, informative, and reflective of the research focus.

6. Tables and figures must be numbered consecutively and provided with titles and data sources where applicable.

7. Mathematical equations, symbols, abbreviations, and technical terms must be used consistently throughout the manuscript.

Note: These technical requirements may be adjusted to comply with the journal's official article template.

3. Manuscript Structure

Research articles must be organized according to the following structure:

a. Title

The title must be informative, specific, and representative of the main research problem or objective. It should not be excessively long and should avoid uncommon abbreviations.

b. Author Information

The manuscript must include the full names of all authors, their institutional affiliations, and the email address of the corresponding author. Authors must ensure that the author order and affiliations are accurate.

c. Abstract

The abstract must be written in both Indonesian and English, with approximately 150–250 words for each version. It should include:

• Research background or context.

• Research objectives.

• Research methods.

• Main findings.

• Conclusions and research contributions.

d. Keywords

Provide 3–5 keywords relevant to the research topic. Keywords should be specific and appropriate to facilitate indexing and article retrieval.

e. Introduction

The introduction must present the research background, relevant phenomena, research gap, review of relevant previous studies, research novelty, and research objectives. Authors should explain the contribution of the study to the advancement of knowledge or business practices.

f. Literature Review and Hypothesis Development

This section should present the main theories, relevant concepts, findings from previous studies, conceptual framework, and hypothesis development where applicable. For quantitative studies that require hypotheses, the hypotheses should be clearly formulated. For studies that do not employ hypotheses, this section may be adapted to the characteristics of the research.

g. Research Methods

The research methods section must describe the research design, population and sample or data sources, data collection techniques, operational definitions of variables where relevant, and data analysis methods. The description should be sufficiently clear to enable the research to be evaluated and replicated.

h. Results and Discussion

This section must present the analytical results systematically, supported by relevant tables, figures, or other forms of data presentation. The discussion should interpret the findings, relate them to theories and previous studies, and explain their implications and contributions. The discussion should not merely repeat figures already presented in tables.

i. Conclusion

The conclusion must address the research objectives or questions based on the findings. This section may include theoretical and practical implications, research limitations, and recommendations for future research.

j. Acknowledgments

Where applicable, authors may acknowledge individuals or institutions that provided substantial support or research funding.

k. References

The reference list must include only sources cited in the manuscript. All in-text citations must appear in the reference list, and all references listed must be cited in the manuscript.

4. Referencing and Citation Requirements

1. Authors must use relevant, credible, and up-to-date scholarly sources.

2. References from scientific journal articles are preferred, particularly publications relevant to recent developments in the research field.

3. Authors are encouraged to cite at least 20 references, with the final number adjusted to the needs and characteristics of the manuscript.

4. Most references should have been published within the last ten years, except for foundational theories or seminal sources that remain relevant.

5. In-text citations and references must follow the APA 7th edition style, if adopted as the journal's official referencing style.

6. The use of reference management software, such as Mendeley or Zotero, is encouraged to ensure citation consistency.

7. DOIs must be included where available. Authors are responsible for ensuring that all bibliographic information is accurate and verifiable.

5. Tables, Figures, and Data Requirements

1. Each table and figure must have a clear number and title.

2. All tables and figures must be referred to and explained in the manuscript text.

3. Data sources must be acknowledged when tables or figures use materials obtained from other parties.

4. Figures must have sufficient resolution and be clearly legible.

5. Data, analytical results, and visualizations must not be manipulated in ways that mislead readers.

6. Authors are responsible for the accuracy, originality, and lawful use of all data and materials presented.

6. Publication Ethics

1. Manuscripts must be original and free from plagiarism.

2. All listed authors must have made substantial contributions to the research or manuscript preparation.

3. Authors must disclose relevant sources of funding and any potential conflicts of interest.

4. Authors must obtain the necessary permissions for the use of copyrighted materials or data subject to access restrictions.

5. The use of generative artificial intelligence must comply with the journal's applicable policies. AI tools cannot be listed as authors, and authors remain fully responsible for the content of their manuscripts.

6. Research involving human participants, personal data, or other subjects requiring ethical protection must comply with applicable ethical requirements and regulations.

7. Manuscripts must not be submitted simultaneously to another journal while they are under consideration by OBOR: Oikonomia Borneo.

7. Manuscript Submission Process

1. Authors must submit their manuscripts through the Open Journal Systems (OJS) platform of OBOR: Oikonomia Borneo.

2. Authors must register for an account on the OJS platform and complete the manuscript metadata, including the title, abstract, keywords, author information, and references.

3. Manuscripts must follow the journal's template and meet all submission requirements.

4. The editor will conduct an initial screening to assess the manuscript's relevance to the journal's scope, administrative completeness, basic scholarly quality, and compliance with publication ethics.

5. Manuscripts that meet the initial requirements will proceed to the peer-review process.

6. Authors must respond to reviewers' comments and revise their manuscripts in accordance with the editorial decision within the specified deadline.

7. The decision to accept or reject a manuscript will be made by the editor based on the review results and the journal's editorial policies.

8. Author Declaration

By submitting a manuscript to OBOR: Oikonomia Borneo, authors declare that the manuscript has been prepared in accordance with the journal's author guidelines, complies with publication ethics standards, and is not under consideration for publication elsewhere. Authors are responsible for the originality, accuracy, and integrity of all content presented in their manuscripts.