Submissions

Author Guidelines

AUTHOR GUIDE OF JURNAL AKUNTANSI

The article should be written in English. An article should be at least 16 pages, better between 16 and 20 pages not include References. The article should be composed of a title, author(s), abstract, keywords, introduction, main body, conclusions, and references. See an example Author Guideline

Paper Title

The title should be at least 7 words but no more than 12 words. The title is suggested to be a declarative sentence, without punctuation at the end. The title should be Capitalized Each Word, Time New Roman 14pt, Bold, Centre position. See an example from Manuscript Template or Author Guideline.

Abstract

The abstract is written in one paragraph explaining in brief about research's objective, problems (by mentioning researched variables), research methodology, samples and sampling method, results/findings.

The abstract should be written in English and Indonesia, Times New Roman 12pt, one space, and Justify. Maximum 150 words in one paragraph, No formulas, No pictures, No subsections, No references,  No statistics. The distance between the email address and Abstract is double space. See the example from Manuscript Template or Author Guideline.

Keyword

Keywords should be written in English and Indonesia, Time New Roman 12pt, one space, and Justify. 3 to 5 words or phrases. Be separated by commas and not to exceed 3 lines. See the example from Manuscript Template or Author Guideline.

INTRODUCTION

At every beginning of the paragraph, has to be indented half-inch. Written in 1 space, 12pt Times New Roman, with no footage required., in A4 paper format, without page number. Sentences are arranged in passive form, without mentioning the name of the author, as well as other pronouns, such as "we' or "I". Numbers ranging from 1 to 10 as a measure of quantity, have to be typed in narrative form (words), except for numbers of Table and Exhibits. For example six days (not 6 days).

The introduction contains state-of-the-art explaining the existence of research problems that need to be answered through research activities. This section explains the theories within the scope of the research, existing phenomena, as well as the gap between the theories and the facts. This section also outlines the theories explaining the relationship among researched variables, relevant research results, and hypotheses. The relationships between current and previous research, as well as their contribution to modern science, are also explained. Finally, this section is closed with the statement of problems/research objectives, and novelty of the research. See the example from Manuscript Template or Author Guideline.

THEORITICAL REVIEW

This section begins with outlining grand theory as the fundamental theory covering the research, and next by outlining the theory of each variable applied. This theoretical review will comprise the relationship among variables, relevant research, research framework, and research hypothesis built.

All citations in Theoretical Review must-have reference source (name, year), except conclusion made by the author. All cited references have to be listed in Bibliography. Cited references minimum 50 per cent from journals. That journal was published a maximum of seven years old.

The headings should not be written using numbers. Each heading should not exceed 12 words. The distance between the heading and text is double space. The body text should be written in one space. The sub-headings should not be written using numbers. The sub-headings should not exceed 12 words. For writing the heading & sub-headings. See the example from Manuscript Template or Author Guideline.

Table

Tables should be numbered in order with clear annotations. No image format. All tables should be editable. Tables should be numbered just with Arabic numbers without letters in this unified style, such as Table 1, Table 2, Table 3 and so on. The annotation to the table should be written in front of the table. The table cells should be written in Times New Roman style & font size 10pt. Table title should be written by Time New Roman style & font size 12pt

Other conditions that have to be paid attention to by the author are topic and sub-topic are typed in bold letters (12pt Times New Roman) and have no numbers. The table has to be numbered and the title has to be placed in the centre position. Each table has to list its source below, except the source that comes from the author and/or statistical software analysis. Each table must contain a short explanation regarding the meaning of the numbers within.

Tables must be referred to in the body text. See the example from Manuscript Template or Author Guideline.

Equation

The equation should be numbered in order with Arabic numerals. Use specific symbols for each variable. Provide information for each symbol clearly. The superscript and subscript should be clearly shown in an equation. See the example from Manuscript Template or Author Guideline.

METHODS

This section outlines briefly the research subject and object, variable operationalization, population and samples, the sampling method, and the statistical test applied in the research. See the example from Manuscript Template or Author Guideline.

RESULTS

This section provides a description of the research subject and object. The result of the statistical test comprises (1) Validity test, (2) Reliability test, (3) Stationer test, (4) Classical assumption test, (5) t-Test & F-Test, and (6) Coefficient of Determination test. The types of statistical tests are adjusted to the content of the research conducted. See the example from Manuscript Template or Author Guideline.

DISCUSSION

This section begins with the answer or settlement of the research hypothesis that has been built in the section of the literature review (only mentioning the effect or influence from independent to dependant variables, without providing statistical numbers). Then, the research implication has to be explained, connected to the description as well as contribution to related science. The results of other relevant research also need to be explained and compared in this section. See the example from Manuscript Template or Author Guideline.

CONCLUSION

This section outlines the answers to research problems and recommendations for the next research. See the example from Manuscript Template or Author Guideline.

BIBLIOGRAPHY / REFERENCES

All citations must be listed in this section and all sources in this section must be cited. This means that the number of citations has to be exactly the same as the number of references (not more or less). The article must contain at least 15 sources of references, and please ensure that the main journal is listed in the citation as well as in the bibliography/reference. The bibliography is arranged in the authors' alphabetical order, without differentiation among books, journals, and online journals. The references referred to in body text should be written in the bibliography using Mendeley Software in APA style. No pictures or formulas in reference. The references should be used for at least the last 7 years. The references should be sourced at least 50 per cent from the journal. The references should be searchable online. See the example from Manuscript Template or Author Guideline.

ACKNOWLEDGEMENTS

This section is used to convey gratitude to those involved in research such as funders, sponsorships and mentors. See an example from Manuscript Template or Author Guideline.