Submissions

Author Guidelines

ARTICLE WRITING GUIDELINES

Article Writing System

1. Title
The title should be written briefly in a maximum of 12 words in Indonesian or ten words in English and typed in capital letters, in font type of Book Antiqua size 12, and center-aligned without ending with a full stop.

2. Name of author, email, and institution
The author's name (without academic degree), email address, and institution name are below the article title. If a team writes the manuscript, the editor only deals with the primary author whose name is listed first.

3. Abstract and keywords
The abstract should be in English and Indonesian with a word count of 150-200 concisely and clearly. It addresses the research problem, objectives, methods, results, and conclusions. Keywords consist of 3-5 words, written in one space after the abstract.

4. Introduction
The introduction includes a background description, problem formulation, and research objectives.

5. Theoretical Review
The theoretical review contains descriptions of previous theories and research as the basis for developing hypotheses (if any) and research models.

6. Research Method
The research method involves the types of research and descriptions of the population (objects) of research, sampling techniques, data collection techniques, variables and operational definitions of variables (study unit for qualitative research), and analysis techniques.

7. Analysis and Discussion
The analysis and discussion section elaborates on research data analysis and a discussion of research findings.

8. Conclusions and Suggestions.
The section reveals research conclusions, suggestions, and research limitations.

9. Reference
Each article must contain a bibliography (only those that serve as sources of citations) arranged alphabetically based on the author's last name or the institution's name. The referenced bibliography is perceived for the last seven years, except for references that are important and unavoidable, with the proportion of primary literature in the form of journals of at least 81% and 19% from secondary reference source.

Writing Format:

1. The article is typed using Microsoft Word with Book Antiqua font size 11 and single-spaced line spacing on A4 paper.
2. The paper margins are each 2.5 cm on the left, right, top, and bottom sides.
3. The article's length ranges from 20-25 pages, including a bibliography.
4. All pages, with the bibliography and attachments, must be numbered sequentially.

Table and Figure

1. Each table should be numbered. Its full title should be placed above the table. While for figures, the serial number and title are placed below the image, along with the source of the quote, using Book Antiqua font size 9 in bold.
2. Images must be in black and white printable form.
3. The table does not use column lines.

Quote

Sources of in-text citations are between parenthesis and closing parentheses that state the author's last (last) name, year, and page number.

Examples:

1. One citation source with one author: (Asyik, 2006), if accompanied by a page: (Asyik, 2006:289).
2. One citation source with two authors: (Cooper and Schlinder, 2003:24).
3. One source quotes more than two authors: (Guan et al., 2009).
4. If there are more than two authors, only the first author's name is mentioned in the text. Example: Guan et al. (2009: 59) stated…
5. Two sources with the same author John (2006, 2007). Suppose the year of publication is the same: Sumiyana (2007a, 2007b).
6. Sources of citations are in the form of many works of literature with different authors: (Yermack, 1997; Aboody and Kasznik, 2000; Guan et al., 2000).
7. The source of the quotation does not mention the author's name but mentions a particular institution or body: The Central Bureau of Statistics (2006).

Reference

Each article must contain a bibliography (only those that serve as sources of citations) arranged alphabetically based on the author's last name or the institution's name. The referenced bibliography is perceived for the last seven years, except for references that are important and unavoidable, with the proportion of primary literature in the form of journals of at least 81% and 19% from secondary reference source with the following procedure for writing:

a. Primary reference (Journal).
Last name, initial first name (if any), year of publication, title of the article, name of the journal (italics), volume (number) of the journal, and article page in the journal. To make it more straightforward, see the following example of how to write:
1. One author
Glover, S. 2000. The Influence of Time Pressure and Accountability on Auditors' Processing of Nondiagnostic Information. Journal of Accounting Research 35(2): 213–226.
2. Two authors
Veronica, S. and Y. S. Bachtiar. 2005. The Role of Governance in Preventing Misstated Financial Statements. Indonesian Journal of Accounting and Finance 2(1): 159–173.
3. More than two authors
Vermunt, R., D. V. Knippenberg, B. V. Knippenberg, and E. Blauw. 2001. Self Esteem and Outcome Fairness: Differential Importance of Procedural and Outcome Considerations. Journal of Applied Psychology 86: 621-628.

b. Textbook
Last name, initial first name (if any), year of publication, book title (italics), book edition, publisher name, city of publisher. For example:
1. One author: Wiley, J. 2006. Corporate Finance. 3rd ed. Mc. GrowHill. Los Angeles.
2. Two authors: Merna, T. and F. F. Al-Thani. 2008. Corporate Risk Management. 2nd ed. John Welly and Sons Ltd. England.

c. Proceedings
Last name, initial first name (if any), year of publication, name of proceedings (italics), publisher (italics), pages. For example:
Dewi, A. R. 2003. The Effect of Financial Statement Conservatism on Earnings Response Coefficient. Proceedings of the VI Surabaya National Symposium on Accounting: 119–159.

d. Thesis/Thesis/Dissertation
Last name, initial first name (if any), year, thesis/thesis/dissertation title, thesis/thesis/dissertation (italics), publisher name, city. For example:
Natsir, M. 2008. Study of the Effectiveness of Monetary Policy Transmission Mechanisms in Indonesia Through the Interest Rate Channel, the Exchange Rate Channel, and the Inflation Expectation Channel for the Period 1990:2-2007:1. Dissertation. Airlangga University Postgraduate Program. Surabaya.

e. Internet
Last name, initial first name (if any), year, title, email address (italics), date of access. For example:
Himman, L. M. 2002. A Moral Change: Business Ethics After Enron. San Diego University Publications. Http: ethics.sandiego.edu/LMH/oped/Enron/index.asp. Retrieved 27 January 2008.

Article Submission

1. Articles submitted to the e-journal website include name, email address, and institution name.
2. Articles to be published must pass the plagiarism test/turn-it-in, a maximum of 20%.

Review Method

Articles declared to pass the initial assessment will be sent to Bebestari Partners to review the feasibility of publication through a blind review process. Reviewers will not know the author's name or vice versa. The results of the blind review will consider the following:

1. Articles can be published without revision.
2. Articles can be published with format and language improvements made by the editor. Improvements are in the editing process.
3. Articles can be published, but the author must improve following the reviewer's suggestions.
4. The article cannot be published.

Privacy Statement

The names and email addresses entered on the journal website will only be used for stated purposes and will not be misused for other purposes or other parties.