Author Guidelines

ARTICLE WRITING GUIDELINES

Article Structure

  1. The title should be concise and clear, with a maximum of 12 words in Indonesian or 10 words in English. It should be written in capital letters, Book Antiqua font size 12, centered, and without a period at the end.
  2. Author Names, Email, and Affiliation.Author names (without academic titles), email addresses, and institutional affiliations should be listed below the title. For multi-author papers, the editor will correspond only with the lead author (first author).
  3. Abstract and Keywords.The abstract must be provided in both English and Indonesian, containing 150-200 words. It should briefly cover the research problem, objectives, methods, results, and conclusions. Include 3-5 keywords, written in single spacing after the abstract.
  4. This section should discuss the background, problem statement, and research objectives.
  5. Theoretical Review.This section should present the theories and previous research that form the basis for hypothesis development (if applicable) and the research model.
  6. Research Methods.This section should describe the research type, population (object), sampling technique, data collection methods, variables and their operational definitions (or units of analysis for qualitative research), and data analysis techniques.
  7. Analysis and Discussion.This section should present the data analysis and a discussion of the research findings.
  8. Conclusion and Suggestions.This section should include the research conclusions, suggestions, and limitations.
  9. References.

Formatting Requirements

  1. Articles must be typed in Microsoft Word using Book Antiqua font size 11, with single line spacing on A4 paper.
  2. Page margins: 2.5 cm on all sides (left, right, top, bottom).
  3. Article length should be between 20-25 pages, including references.
  4. All pages, including references and appendices, must be numbered consecutively.

Tables and Figures

  1. Each table must be numbered and have a complete title placed above it. For figures, the number and title should be placed below the image. Citations must be included, using Book Antiqua font size 9 in bold.
  2. Figures must be prepared in a printable black-and-white format.
  3. Tables should not use vertical lines.

Citations
Source citations within the text should be written in parentheses, including the author's last name, year, and page number (if applicable).

Examples:

  • Single author, one source: (Asyik, 2006); with page number: (Asyik, 2006: 289).
  • Single source, two authors: (Cooper & Schlinder, 2003: 24).
  • Single source, more than two authors: (Guan et al., 2009).
  • If citing more than two authors in-text, only the first author's name is mentioned: Guan et al. (2009: 59) state…
  • Two citations from the same author: John (2006, 2007); same publication year: Sumiyana (2007a, 2007b).
  • Multiple sources with different authors: (Yermack, 1997; Aboody & Kasznik, 2000; Guan et al., 2000).
  • Citation from an institution without a specific author: Badan Pusat Statistik (2006).

References
Every article must include a reference list (only cited sources) arranged alphabetically by the author's last name or institution name. References should primarily be from the last 7 years, unless older sources are essential and unavoidable. A minimum of 81% of references must be primary sources (journals). Formatting guidelines are as follows:

  1. Primary Source (Journal).Last name, initial(s) of first name(s) (if available), publication year, article title, journal name (italicized), volume(issue), page range.
    • Single author:
      Glover, S. 2000. The Influence of Time Pressure and Accountability on Auditors’ Processing of Nondiagnostic Information. Journal of Accounting Research35(2): 213-226.
    • Two authors:
      Veronica, S. & Y. S. Bachtiar. 2005. The Role of Governance in Preventing Misstated Financial Statement. Jurnal Akuntansi dan Keuangan Indonesia2(1): 159–173.
    • More than two authors:
      Vermunt, R., D. V. Knippenberg, B. V. Knippenberg, & E. Blauw. 2001. Self Esteem and Outcome Fairness: Differential Importance of Procedural and Outcomes Considerations. Journal of Applied Psychology86: 621-628.
  2. Last name, initial(s) of first name(s), publication year, book title (italicized), edition, publisher, city of publication.
    • Single author:
      Wiley, J. 2006. Corporate Finance. 3rd ed. Mcgraw-Hill. Los Angeles.
    • Two authors:
      Merna, T. & F. F. Al-Thani. 2008. Corporate Risk Management. 2nd ed. John Welly and Sons Ltd. England.
  3. Last name, initial(s) of first name(s), publication year, proceedings name (italicized), publisher (italicized), page range.
    • Dewi, A. R. 2003. Pengaruh Konservatisme Laporan Keuangan Terhadap Earnings Response Coefficient. Prosiding Simposium Nasional Akuntansi VI Surabaya: 119-159.
  4. Thesis/Dissertation.Last name, initial(s) of first name(s), year, title (italicized), thesis/dissertation (italicized), university, city.
    • Natsir, M. 2008. *Studi Efektivitas Mekanisme Transmisi Kebijakan Moneter di Indonesia Melalui Jalur Suku Bunga, Jalur Nilai Tukar, dan Jalur Ekspektasi Inflasi Periode 1990:2-2007:1*. Disertasi. Program Pasca Sarjana Universitas Airlangga. Surabaya.
  5. Internet Source.Last name, initial(s) of first name(s) (if available), year, title, URL (italicized), access date.

Article Submission

  1. Articles must be submitted via the journal website, complete with the author's name, email address, and institutional affiliation.
  2. Submitted articles must be accompanied by a signed statement (on Rp 10,000 stamped paper) declaring that the article has not been previously published and is not under consideration for publication elsewhere.
  3. Articles accepted for publication must pass a plagiarism check (e.g., Turnitin) with a maximum similarity index of 20%.

Review Method
Articles that pass initial screening will be sent to peer reviewers for a double-blind review process, where reviewers and authors are anonymous to each other. The review results will determine one of the following outcomes:

  1. Article is accepted for publication without revisions.
  2. Article is accepted pending minor formatting and language edits to be handled by the editor.
  3. Article is accepted pending revisions by the author(s) based on reviewer suggestions.
  4. Article is rejected for publication.