GENERAL INSTRUCTIONS

The manuscripts can be accepted/published in the Indonesian Treasury Review (ITRev) if the author meets the following requirements:

1. The paper must be the author's original work that has never been accepted/published in any journal. Authors are responsible for ensuring the originality of the content of their paper and shall avoid plagiarism.
2. Papers are written in English. Articles are typed in MS Word/similar program with the format [.docx] on A4 paper with a 2.5 cm top margin, 2,5 cm bottom edge, 2,5 cm right, and 2.5 cm left. Papers must be written in Cambrian letters, size 10, and single-spaced. (Article templates can be downloaded here)
3. Authors must first create an account and log in to https://itrev.kemenkeu.go.id before submitting manuscripts in digital format (.docx) via the Submissions menu. Additionally, they are required to upload mandatory supporting documents, such as the Originality Statement, which has been stamped (can be downloaded here), the Scientific Work Explanation Sheet (can be downloaded here), and the Author Identity Form or Curriculum Vitae (can be downloaded here).
4. The omission of required documents may lead to delays or the inability to proceed with the manuscript's review and selection process

 

PAPER STRUCTURE

The paper manuscript contains 15-20 pages, including abstracts, references, tables, and figures. Articles are written by following the following systematics:

Titles

The article's title must be clear, concise, and straightforward, and no more than 14 words. The title is written in capital letters, centre, Cambria, size 14, bold.  

Author's name

The author's name is written without an academic degree. An article writer can be more than one author. The author also includes the author's affiliation (institution) and the address city of the institution. The name of affiliation/institution is written in full (not an acronym). For correspondence addresses, it is recommended to use the email address of the first author.

The structure of writing the article title and author's name is (a) article title, (b) first author's name, (c) first author's affiliation, (d) first author's institution address, (e) first author's email address. For the second author and so on, follow the order as the first author.

An example of writing the title and author's name can be seen in the article template.

Authors are expected to consider carefully the list and order of authors before submitting their manuscript and provide the definitive list of authors at the time of the original submission. Any addition, deletion or rearrangement of author names in the authorship list should be made only before the manuscript has been accepted and only if approved by the journal Editor. To request such a change, the Editor must receive the following from the corresponding author: (a) the reason for the change in author list and (b) written confirmation (e-mail, letter) from all authors that they agree with the addition, removal or rearrangement. In the case of addition or removal of authors, this includes confirmation from the author being added or removed.

Only in exceptional circumstances will the Editor consider the addition, deletion or rearrangement of authors after the manuscript has been accepted. While the Editor considers the request, publication of the manuscript will be suspended. If the manuscript has already been published in an online issue, any requests approved by the Editor will result in a corrigendum.

Abstract and Keywords

The Abstract’s length is not more than 250 words. Abstract must contain:
Research Originality — One to two sentences highlighting how your research to be distinct from the existing literature.
Research Objectives — One to two sentences clearly stating the specific objectives.
Research Methods — One to two sentences highlighting the methods/approach your study uses and if there is a distinctive aspect to the methods.
Empirical Result — Two to four sentences summarising the main result.
Implications — One to two sentences explaining the scholarly and/or practical significance of the main results and findings.

Abstract with 3-5 keywords, with a comma (,) and in alphabetical order.

Introduction

The Introduction section generally describes the research background, problem formulation and research objectives. Thus, the introductory chapter is expected to address the problems that are the focus of the study, which in essence describes the gap between the actual conditions and the supposed conditions (das sollen). From this gap, then it is poured into a subject matter in research. The background of the problem is supported by valid data, representing the underlying theory and scientific references that support further discussion based on reasonable and logical arguments. A review of previous theory/research can provide an overview of the progress made in academic achievement. Problem formulations are explicitly identified and focus on specific problems that are usually represented in the research question. The introduction should be brief and concise without making sub-sections.

Hypotheses, the criteria that exist, can be listed. Not all studies have hypotheses. The use of hypotheses in research is based on the problem or research objective. The research design, laboratory or experimental design, specific tools used, and research time can be submitted if necessary.

Literature Review

A theoretical framework is a structure built based on a review of the scientific literature that can serve as a logical basis for researchers in conducting a study, including developing hypotheses and research models that are directly relevant to the subject matter/focus of the problem. The theory being analyzed is a framework that is protagonistic or antagonistic towards the hypotheses that may exist in the researcher's thinking.

This section describes the theoretical basis used as the basis for analysis in research. This section also contains previous studies, research gaps or ummah, and debates and developments in the concepts or theories used. The literature used must be under the topic of the article being written. The author can provide a logical basis for developing research hypotheses or propositions and research models.

Methods

This section describes the methods/techniques used to obtain/explain a scientific truth by using a systematic search and particular procedures following the research object carried out scientifically, which can be generally accepted/used in a scientific discipline. Activities carried out to develop research methodologies include selecting and collecting data, measuring and defining operational variables, and data analysis methods.

The research method includes the type of research, research design, population and sample, data collection techniques and instruments, measurement and operational definition of variables, and data analysis procedures.

Results and Discussion

This section describes the research findings, including explaining the research data and descriptions of the analysis required, which are empirical answers to the questions on the subject matter and/or the research hypothesis.

The results/findings must be clearly stated and straightforward. This section contains the results of data analysis or statistical descriptions required. Tables/illustrations are placed in this section (at most six tables/illustrations) with a brief title. Authors can present an explanation/analysis of each table/illustration contained. Tables/illustrations that are more than one page in size can be placed in the Appendix. 

The discussion section is the author's interpretation of the research findings that can answer the limitations/research gaps of previous research and not repeat the research results. The discussion section includes things such as how the research results related to the research objectives (what)? Do the authors provide a scientific interpretation of each research result/findings presented (why)? Moreover, are the research results consistent or contradictory to the research results from other researchers (what else)? 

Conclusion

The conclusion is not a summary but is the answer to the research problem. This section is presented in paragraph form, not numbering/listing. Conclusions include a summary of the study, contributions/implications of the study, limitations of the study. The Conclusion section is written concisely and straightforwardly and does not re-quote previous research. The conclusion presented is in the form of a narrative and is not more than two paragraphs.

The author presents suggestions that are a follow-up to the conclusions, in the form of suggestions/recommendations whose substance can be related to operational, policy, or conception aspects. Suggestions should be conveyed in a concrete, realistic, practical and systematic manner in problem-solving efforts so that suggestions are addressed to parties related to the implementation of research and the academic community regarding potential areas for further research and continuous research improvement.

Acknowledgements

In this section, the author expresses gratitude to the parties who have contributed to the form of suggestions and other contributions to the completion of scientific papers, including information regarding the financial support received by the author in his research. In this section, the author also conveys full responsibility for the research results, including any errors.

References

In this article, the reference list is written using the APA style (American Psychological Association), as can be learned further on the website: http://www.apastyle.org/learn/index.aspx?tab=2 or https://blog.apastyle.org/apastyle/references/. Minimum references are 20 references with 80% must from journals, especially from international reputable journals, and references used not more than the last ten years. For convenience and standardization of reference writing, must use reference manager tools such as EndNote, Zotero, Mendeley, of RefWorks.

The following is an example of writing a bibliography using the APA-Style format:

Grigoroudis, E., Litos, C., Moustakis, V. A., Politis, Y., & Tsironis, L. (2006). The assessment of user-perceived web quality: Application of a satisfaction benchmarking approach. European Journal of Operational Research, 187(3), 1346-1357. https://doi.org/10.1016/j.ejor.2006.09.017.

Talebi, M., Meehan, C. L., & Leshchinsky, D. (2017). Applied bearing pressure beneath a reinforced soil foundation used in a geosynthetic reinforced soil integrated bridge system. Geotextiles and Geomembranes, 45(6), 580-591. https://doi.org/10.1016/j.geotexmem.2017.07.008.

Zerva, A., Tsantopoulos, G., Grigoroudis, E., & Arabatzis, G. (2018). Perceived citizens’ satisfaction with climate change stakeholders using a multicriteria decision analysis approach. Environmental Science & Policy, 82, 60-70. https://doi.org/10.1016/j.envsci.2018.01.008

Pratama, H. A., & Mutmainah, S. (2025). Perkembangan akuntansi akrual pada sektor publik: Analisis bibliometrik. Jurnal Manajemen Perbendaharaan, 6(1), 19–37. https://doi.org/10.33105/jmp.v6i1.532

Ministry of Finance. (2024). Laporan Keuangan Pemerintah Pusat 2024 Audited. Retrieved from https://djpb.kemenkeu.go.id/portal/id/laporan-keuangan-pemerintah-pusat-lkpp.html

Keynes, J. M. (1936). The general theory of employment, interest and money. Cambridge: Macmillan Cambridge University Press.

 

TABLE/ILLUSTRATION FORMAT

Each table/figure must be referred to in the narrative in the article manuscript. Tables/figure contained in articles should be editable tables/charts. Every table/figure must be seen/read clearly (not blurred or stretched). Uploaded image files must be editable, in [.jpg] or [.PNG] picture format, and with a minimum size of 700 x 700 pixels. The decimal number in the table/figure is not more than two decimal digits with the smallest letter size 8.

Example of tables/illustrations in the body of the manuscript: