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Author Guidelines





EQUILIBRIUM journal is a peer-reviewed journal that publishes scientific articles in the field of economic, management and accounting. The published articles are the results of original scientific research and scientific review. 



Authors are requested to submit their manuscripts by e-mail or electronically by using the OJS online submission system available at This site will guide authors through the submission process. The editorial office will acknowledge receipt of the manuscript. In case of difficulty, please contact the editorial office Editors will decide, within 14 days, whether to further process the paper for the refereeing stage.


When submitting a manuscript, the corresponding author must confirm the following in writing:

  1. All authors listed have read and approved the material being submitted.
  2. The text and findings reported therein are wholly the work of the authors and those acknowledged.
  3. The manuscript submitted or the data contained therein has not been published or accepted for publication in any other journal and is not under consideration for publication elsewhere.



Papers may be returned to authors for revision. Authors will be given up to four weeks after receipt of the reviewers' comments to revise their papers. Revisions must be submitted within four weeks via under the heading “Submit Manuscript Online”. Please refer to the user manual for information about online submission. A paper will be automatically rejected if the revision is not submitted within four weeks.



Papers may be rejected, but authors are allowed to resubmit them, provided that significant improvements have been made. Resubmissions will be treated as new submissions.



Prepare the text in Microsoft (MS) Word (2007 or later).

Type the body paragraphs of the manuscript with size 11 Times New Roman font, single-spaced, left and right aligned, on one-sided pages and on A4 paper (210 mm x 297 mm) with the upper margin of 30 mm, the lower and and right margin each 20 mm, and left margin 25 mm for the generation of text, tables, and figures.


The text of the manuscript (including title page, abstracts, main text, and references) followed by tables and figures should be in a single word file. Each figure should be labeled with a figure number.

Manuscripts that do not follow the "File Formats" and "Organization and Styles of Manuscripts" are not suitable for editorial review or publication and will be returned to the authors.



1) Articles:

Articles are full-length research reports that contain detailed descriptions of experimental or theoretical work with clear interpretation and discussion of the theoretical and/or experimental results and data. Articles should be structured under the section headings Abstract (English), Introduction, Research Methods, Discussion, Conclusion, and References.


Title page

The organization shown below should be followed (in the order given):

  1. Title of the paper (upper case, 16 pt, bold, centered)
  2. Author name(s) (11 pt)
  3. Author affiliation(s) (11 pt)
  4. Address(es) of the institution(s) at which the work was performed (10 pt)
  5. Name, postal and e-mail addresses, and phone and fax numbers of the corresponding author to whom the revision or galley proofs of the paper are to be sent (10 pt).


Abstract (10 pt, italic)

Articles must include an abstract of 200-250 words. The abstract should not repeat the information already

present in the title. The abstract should be written in English (10 pt).


Keywords (10 pt, bold, italics)

Immediately after the abstract, provide a maximum of 5 keywords written in alphabetical order. Please avoid

general terms, multiple concepts (avoid, for example, and or of), and abbreviations. Only abbreviations firmly

established in the field are eligible (10 pt).


Introduction (12 pt, bold)

The introduction presents the purpose of the studies reported and their relationship to earlier work in the field. It

should not be an extensive review of the literature. Use only those references required to provide the most salient

background to allow the readers to understand and evaluate the purpose and results of the present study without referring to previous publications on the topic (11 pt).


Methods (12 pt, bold)

The methods sections should be brief, but they should include sufficient technical information to allow the experiments to be repeated by a qualified reader. Only new methods should be described in detail. Cite previously published procedures in References (11 pt).


Results and Discussion (12 pt, bold)

The results can be presented in figures, tables, and text. Reserve extensive discussion of the results for the discussion section (11 pt).

The discussion section should be an interpretation of the results rather than a repetition of the results section. The results and discussion sections may be combined into one section when substantial redundancy cannot be avoided if they are put into two separate sections or when a long discussion is not warranted (11 pt).


Conclusions (12 pt, bold)

Four basic steps to take in writing a conclusion: summarize your research, spell out your contribution, state the limitation of your study, and suggest potential areas of further research, or what did the researcher discover?

Collect and summarize the most important results & their implications, the status of the problem should be briefly reviewed before the new findings are presented.


References (12 pt, bold)

The references section must include all relevant published works, and all listed references must be cited in the text. References should be written in the order of their appearance in the text (11 pt) and please use reference manager.

Within the text, cite listed references, by their list number in square brackets (e.g., [1, 4, 10]), not by author name/year. The author(s) must check the accuracy of all reference numbers, as the EQUILIBRIUM editors will not be responsible for incorrect in-text reference citations.


References to papers accepted for publication but not yet published should show the journal name, the probable year of publication (if known), and they should state "in press."

The following types of references are not valid for listing in the references section:

a. unpublished data

b. personal communication manuscripts in preparation or submitted pamphlets

c. abstracts

d. patents

e. newsletters

f. material that has not been subjected to peer review.


References to such sources should be made parenthetically in the text (e.g., J.J. Favier et al. 1986. Abstr.

Prooceedings of the Eight International Conference on Crystal Growth, York, UK, p. 50).



Tables should be typewritten separately from the main text and preferably in an appropriate font size to fit each table on a separate page. Each table must be numbered with Arabic numerals (e.g., Table 1, Table 2) and include a title. Each column in a table must have a heading, and abbreviations, when necessary, should be defined.



Figures should be provided separately from the main text. Use arabic numerals to number all figures (e.g., Figure 1,

Figure 2) according to their sequence in the text. The figure number must appear well outside the boundaries of the

image itself. Multipart figures should be indicated with uppercase and bold font letters (A, B, C, etc.) without

parenthesis, both on the figure itself and in the figure legends.



It is hoped that this list will be useful during the final checking of your manuscript prior to submitting it to the journal for review. Ensure that the following items are present:

  1. One author designated as corresponding author
  2. Telephone and fax numbers and e-mail address of the corresponding author
  3. Page and line numbers
  4. All tables (including title, description, and footnotes) and figures are provided in a single file with the main text for initial submission.
  5. References are in the correct format for this journal.
  6. All references mentioned in references are cited in the text and vice versa.





The manuscripts submitted for publication must be research works written in English that have not been previously

published and are not being considered for publication elsewhere. All the authors must have agreed to the submission and to the order of their names on the title page. They must also have agreed that the corresponding author may act on their behalf throughout the editorial review and publication process. The corresponding author is responsible for obtaining such agreement. Requests for changes in authorship (order of listing or addition or deletion of names) after submission should be accompanied by signed statements of agreement from all the parties involved. To maintain and protect the publisher‘s ownership and rights and to protect the original authors from misappropriations of their published work, author(s) are required to sign a Journal Publishing Agreement and send it to the editorial office ( )



All papers will be critically read by at least two anonymous reviewers, selected for their competence in the subject area of the paper. Acceptance of the paper will depend upon its scientific merit and suitability for the journal. A paper may be accepted in its original form or subject to revision. The reviewers' (and editor's) suggestions will be conveyed to the author, who will then have an opportunity to revise the paper. A manuscript returned to an author for revision can be held for a maximum of eight weeks.



Galley proofs (PDF format) for an accepted article will be sent by e-mail to the corresponding author for copyediting corrections. The core content of an article cannot be changed at this time. It is the author's responsibility to check the entire manuscript, including tables, figure legends, and cited reference numbers, not just the items queried. The proofs should be corrected and mailed to the editorial office within 48 hours of receipt in order to expedite publication. Only one set of corrections will be accepted. In other words, it is important to ensure that all of your corrections are sent to us in one communication.



Equilibrium is an open access journal, manuscript submission fees is IDR 400.000 Reprints are supplied only IDR 75.000 for an exemplar, inclusive of shipping charges.



Equilibrium Journal of Science

Equilibrium (p-ISSN: 1693-1378; e-ISSN: 2598-9952) is a peer-reviewed journal published by Research Institutions and Community Service Wijaya Kusuma Surabaya University. This statement clarifies ethical behaviour of all parties involved in the act of publishing an article in this journal, including the author, the chief editor, the Editorial Board, the peer-reviewer and the publisher. This statement is based on COPE’s Best Practice Guidelines for Journal Editors.


Ethical Guideline for Journal Publication

The publication of an article in a peer-reviewed EQUILIBRIUM journal is an essential building block in the development of a coherent and respected network of knowledge. It is a direct reflection of the quality of the work of the authors and the institutions that support them. Peer-reviewed articles support and embody the scientific method. It is therefore important to agree upon standards of expected ethical behavior for all parties involved in the act of publishing: the author, the journal editor, the peer reviewer, the publisher and the society.

Research Institutions and Community Service Wijaya Kusuma Surabaya University as publisher of EQUILIBRIUM journal takes its duties of guardianship over all stages of publishing extremely seriously and we recognize our ethical and other responsibilities. We are committed to ensuring that advertising, reprint or other commercial revenuehas no impact or influence on editorial decisions. In addition, the Research Institutions and Community Service Wijaya Kusuma Surabaya University and Editorial Board will assist in communications with other journals and/or publishers where this is useful and necessary.


Publication decisions

The editor of the EQUILIBRIUM journal is responsible for deciding which of the articles submitted to the journal should be published. The validation of the work in question and its importance to researchers and readers must always drive such decisions. The editors may be guided by the policies of the journal's editorial board and constrained by such legal requirements as shall then be in force regarding libel, copyright infringement and plagiarism. The editors may confer with other editors or reviewers in making this decision.


Fair play

An editor at any time evaluate manuscripts for their intellectual content without regard to race, gender, sexual orientation, religious belief, ethnic origin, citizenship, or political philosophy of the authors.



The editor and any editorial staff must not disclose any information about a submitted manuscript to anyone other than the corresponding author, reviewers, potential reviewers, other editorial advisers, and the publisher, as appropriate.


Disclosure and conflicts of interest

Unpublished materials disclosed in a submitted manuscript must not be used in an editor's own research without the express written consent of the author.


Duties of Reviewers
Contribution to Editorial Decisions

Peer review assists the editor in making editorial decisions and through the editorial communications with the author may also assist the author in improving the paper.



Any selected referee who feels unqualified to review the research reported in a manuscript or knows that its prompt review will be impossible should notify the editor and excuse himself from the review process.



Any manuscripts received for review must be treated as confidential documents. They must not be shown to or discussed with others except as authorized by the editor.


Standards of Objectivity

Reviews should be conducted objectively. Personal criticism of the author is inappropriate. Referees should express their views clearly with supporting arguments.


Acknowledgement of Sources

Reviewers should identify relevant published work that has not been cited by the authors. Any statement that an observation, derivation, or argument had been previously reported should be accompanied by the relevant citation. A reviewer should also call to the editor's attention any substantial similarity or overlap between the manuscript under consideration and any other published paper of which they have personal knowledge.


Disclosure and Conflict of Interest

Privileged information or ideas obtained through peer review must be kept confidential and not used for personal advantage. Reviewers should not consider manuscripts in which they have conflicts of interest resulting from competitive, collaborative, or other relationships or connections with any of the authors, companies, or institutions connected to the papers.


Duties of Authors

Reporting standards

Authors of reports of original research should present an accurate account of the work performed as well as an objective discussion of its significance. Underlying data should be represented accurately in the paper. A paper should contain sufficient detail and references to permit others to replicate the work. Fraudulent or knowingly inaccurate statements constitute unethical behaviour and are unacceptable.


Data Access and Retention

Authors are asked to provide the raw data in connection with a paper for editorial review, and should be prepared to provide public access to such data (consistent with the ALPSP-STM Statement on Data and Databases), if practicable, and should in any event be prepared to retain such data for a reasonable time after publication.


Originality and Plagiarism

The authors should ensure that they have written entirely original works, and if the authors have used the work and/or words of others that this has been appropriately cited or quoted.


Multiple, Redundant or Concurrent Publication

An author should not in general publish manuscripts describing essentially the same research in more than one journal or primary publication. Submitting the same manuscript to more than one journal concurrently constitutes unethical publishing behaviour and is unacceptable.


Acknowledgement of Sources

Proper acknowledgment of the work of others must always be given. Authors should cite publications that have been influential in determining the nature of the reported work.


Authorship of the Paper

Authorship should be limited to those who have made a significant contribution to the conception, design, execution, or interpretation of the reported study. All those who have made significant contributions should be listed as co-authors. Where there are others who have participated in certain substantive aspects of the research project, they should be acknowledged or listed as contributors. The corresponding author should ensure that all appropriate co-authors and no inappropriate co-authors are included on the paper, and that all co-authors have seen and approved the final version of the paper and have agreed to its submission for publication.


Disclosure and Conflicts of Interest

All authors should disclose in their manuscript any financial or other substantive conflict of interest that might be construed to influence the results or interpretation of their manuscript. All sources of financial support for the project should be disclosed.


Fundamental errors in published works

When an author discovers a significant error or inaccuracy in his/her own published work, it is the author’s obligation to promptly notify the journal editor or publisher and cooperate with the editor to retract or correct the paper.


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. The submission has not been previously published, nor is it before another journal for consideration (or an explanation has been provided in Comments to the Editor).
  2. The submission file is in OpenOffice, Microsoft Word, RTF, or WordPerfect document file format.
  3. Where available, URLs for the references have been provided.
  4. The text is single-spaced; uses a 12-point font; employs italics, rather than underlining (except with URL addresses); and all illustrations, figures, and tables are placed within the text at the appropriate points, rather than at the end.
  5. The text adheres to the stylistic and bibliographic requirements outlined in the Author Guidelines, which is found in About the Journal.
  6. If submitting to a peer-reviewed section of the journal, the instructions in Ensuring a Blind Review have been followed.

Copyright Notice

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Attribution-ShareAlike 4.0 International (CC BY-SA 4.0) License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work


Privacy Statement

The names and email addresses entered in this journal site will be used exclusively for the stated purposes of this journal and will not be made available for any other purpose or to any other party.