Author Guidelines

Guide Of Writing

The framework of writing the articles are as the following: (1) title, (2) abstract, (3) introduction, (4) theoretical framework and hypothesis (if any), (5) research method, (6) result and discussion, (7) conclusion, and (8) references.  The details are as the following.

Title of the Article

It should reflect the content, and use the words, terms, abbreviations, formulas, registers as commonly used in the research writing.

 Abstract

1. Abstract should include the research topic or problem, purpose of the research, method of the research, results, and implication.
2. Abstract the article, justify, Book Antiqua 9, with single space.
3. Abstract written in brief, conscience and written in one paragraph (maximum 250 words).
4. Written in sound English and Indonesian.
5. The abstract contains keywords of ideas or basic concept in the fields of study (3- 5 keywords).

Introduction

1. The introduction explains the research background, research objectives, contributions (benefits of research in terms of theory and practice), research results and implications (practical implications based on research results) and the systematics of writing further articles.
2. The introduction also contains gap analysis, gap analysis, novelty statements or article contribution statements.
3. The length of the introductory manuscript is a maximum of 4 pages and does not contain subtitles.

Theoretical Framework

1. The Literature Review contains explanations related to the results of previous studies with the same topic as the research being studied and the formulation of research hypotheses (if any).
2. The recommended literature is 80% sourced from references to SINTA-accredited journal articles or other articles that are qualified and trustworthy, the other 20% can be sourced from books or other literature in the following order: reputable international journals, accredited national journals, international symposiums, national symposiums, books, and news.
3. The Literature Review explains about "Grand Theory" and does not explain the definition of each variable.
4. If the research uses hypotheses, then the development of hypotheses is based on supporting theories, previous research, and logical arguments.
5. The hypothesis also explains the relationship between variables, an explanation of the grand theory used, and previous research support that supports the hypothesis.
6. If the research is without a hypothesis, then this literature review contains the theoretical basis and previous research, as well as the research focus written in the form of questions (this question is not mandatory). Writing subtitles using numbers.

Research Method

1. This section describes the types of data, sampling techniques, definition and measurement of variables, and data analysis techniques (if quantitative).
2. If the research is qualitative, it contains the research design, research location, and analysis techniques.
3. This section describes the types of data, sampling techniques, definition and measurement of variables, and data analysis techniques (if quantitative).
4. If the research is qualitative, it contains the research design, research location, and analysis techniques.
5. This section describes the types of data, sampling techniques, definition and measurement of variables, and data analysis techniques (if quantitative).
6. If the research is qualitative, it contains the research design, research location, and analysis techniques.

Result and Discussion

1. The results and discussion include data interpretation, namely: data characteristics, data testing, data analysis results.
2. The discussion explains the interpretation and findings.
3. The results of the analysis are presented clearly and concisely according to the research objectives. Discussion of the results refers to tables and or pictures.
4. The discussion must show the relationship between research data and previous research, namely comparison of results with several previous studies, both previous studies that are similar to research results or those that are not in line.

  Conclusion

1. Conclusion, answer the research objectives and explain the implications,
2. limitations of the study, and suggestions for further research.
3. Implication is the practical impact of the research results.
4. The limitations of the study include aspects that need to be improved for further research as well as suggestions for further research.
5. Conclusions are written in paragraph form and do not explain statistical figures.

References

Each citation in the article must be included in the bibliography in Book Antiqua format, 11 pt, single space. The writing style follows the American Psychological Association (APA) 6th Edition. Articles must have at least 20 recent references (last 10 years) and 80% are sourced from references to Sinta accredited journal articles or international journal articles, the other 20% can come from books or other literature.

Example of writing a bibliography:

Reference from book

Kieso, Donald E., Jerry J. Weygandt, & Terry D. Warfield. (2014). Akuntansi Intermediete, Terjemahan Emil Salim, Jilid 1, Edisi Kesepuluh. Jakarta: Erlangga.

Reference from journal

Gunanta, Remon. (2013). Pengaruh Konsevatisme Akuntansi Terhadap Return Saham Yang Dimoderasi oleh Kepemilikan Institusional. Journal & Proceeding Universitas Jenderal Soedirman. 3(1), 12-22.

Reference from website

Badan Pusat Statistik. (2020). Ekonomi Indonesia 2019 Tumbuh 5,02%. Diperoleh dari https://www.bps.go.id/pressrelease/2020/02/05/1755/ekonomi-indonesia-2019-tumbuh-5-02-persen.html

Reference from regulation

Kementerian Pendayagunaan Aparatur Negara dan Reformasi Birokrasi. (2012). Surat Edaran Menteri Pendayagunaan Aparatur Negara dan Reformasi Birokrasi Nomor: 08/M.PAN-RB/06/2012 tentang Sistem Penanganan Pengaduan (Whistleblower System) Tindak Pidana Korupsi di Lingkungan Kementerian/Lembaga dan Pemerintah Daerah.

Tables and Figures

Tables

The table provisions are written in the text, namely: The table is numbered sequentially, the full title showing the contents of the table and the source. The title of the table is written above the table in the following format: Book Antiqua, 10 pt, center, bold, title case. The format of the table header is bold, title case.

Figures

Images are inserted into the script with the center position. The title of the image is written below the image in the following format: Book Antiqua, 10 pt, center, bold, title case.

Presentation of Formulas in Scripts

The writing of the formula is entered into the script with the center position. The writing of the formula is given a serial number after the formula with the format: Book Antiqua, 10 pt, center.

                                                                                   AC it = NI it– CF it…………..(1)