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Author Guidelines

AUTHOR GUIDELINES

Submission to this journal proceeds totally online and must be submitted at http://jurnal.ugj.ac.id/index.php/jka/.

Please read and follow these instructions carefully. Doing so will ensure that the publication of your manuscript is as speedy and efficient as possible. The Publisher reserves the right to return manuscripts that are not prepared according to these instructions.

Originality of the Article

  • The manuscript is written in the format required by the Author Guidelines of the Jurnal Kajian Akuntansi
  • The manuscript does not contain plagiarism, falsification and/or fabrication of data.
  • The manuscript is not submitted to another publication and is not be under review for publication elsewhere during the Jurnal Kajian Akuntansi review process.
  • The manuscript is not accepted for publication elsewhere.
  • The submission file is in OpenOffice, Microsoft Word, RTF, or WordPerfect document file format.

Format

The manuscript of the article is written in standard Indonesian or English. Number of pages consists of 15 - 20 (twenty) pages (including figures and tables), and appendices should not be included in the text. Scripts are written in single-space on one side of A4 size paper (210 x 297 mm), one column form with page setup: margin of 2.5cm; Bottom 2.5 cm; Left 2.25cm and right 2.25cm. The script of the article is written with Times New Roman font size 12pt and the indent for the paragraph is 1cm. The writing style refers to the APA Style (The American Psychological Association).

The manuscript is presented in several sections: Introduction (Introduction contains background issues, motivation research, theory, research objectives written in the form of flowing paragraphs), Literature Review (Include theoretical framework, hyphoteses development), Research Methodology (method, data type, data source, data collection technique, population, sample, variable operationalization, data analysis technique), Results and Discussion, Conclusion & Recomendation, References.

Title

The title should be specific, effective and informative as measured by the writing assignment, not exceeding 12 words in Indonesian, so it can be comprehensively understood. The font size for the article title is Times New Roman 14pt, with all capital letters, bold and center print.

Author

The author's identity contains the name of the author (without title), origin of institution, institution address for correspondence, and author email. Author name (without title) with Times New Roman 12pt, with capital letters at the beginning of each word, bold, and centered. Under the author's name is the origin of the agency, the author's email, with Times New Roman 11pt, and capital letters at the beginning of each word, without bold print.

Abstract

Abstract writing between 150-200 words, italicized in two languages Indonesian and English. Abstract English is written first and then abstract Bahasa Indonesia. Abstract is not a summary consisting of several paragraphs. Abstract content includes research objectives, data / research objects, methods, results, findings or conclusions. 11pt font size.

Keywords:

Key writing or keywords, adjusting to the language in the article. Keywords or keywords are written in Bahasa Indonesia and English. Keywords are carefully selected, accurate and able to reflect the concepts / variables contained in the article, with the number between three to six keywords. Written in alphabetical order, between keywords separated by semicolons (;).

INTRODUCTION

Introduction contains background issues, motivation research, theory, research objectives written in the form of flowing paragraphs.

LITERATURE REVIEW

Literature Review contains the grand theory and other theories that are presented in complete, concise sentences. Additionally, it contains relevant reference to relevant prior research contained in the introduction. And explain the development of hypotheses (if any) (without sub-chapters).

RESEARCH METHOD

The research method contains the research design used (method, data type, data source, data collection technique, population, sample, variable operationalization, data analysis technique, written in flowing paragraph form (no numbering).

RESULT AND DISCUSSION

Contains systematic written research results, critical, and informative analysis. The use of tables, drawings, etc. only as a supporter to clarify the discussion and limited only to substantial supporters, such as tables of statistical test results, model test results etc. The discussion of the results is argumentative regarding the relevance of results, theories, previous research and the empirical facts found, and shows the novelty of findings.

Each table is written without a vertical line and comes with a year source of data processing research. The output of a table is manually written in the draft of an article, indicating only the data needed (not directly from the output). Title writing is above the left flat table (11 bold font, space 1), table contents (font 10-11) and the source is below the left flat table (font 11). Table length adjusted to page width. As for images or graphics, clearly displayed and can be read. The title is below the middle flat image (11 bold font, space 1).

Table 1. Output of R-Square dan f-Square

 

 Penerimaan Siskeudes (Y)

 R-Square

 0,868

 Adjusted R-Square

 0,838

 f-Square

 - Persepsi Kegunaan

 - Kesiapan teknologi

 

 2,203

 0,133

Source : processed primary data (2017)

The serial number of the image is written below the picture described, for example: Figure 1

Figure 1. Image Title

CONCLUSSION AND SUGGESTION

The writing of conclusions and suggestions should be the answer to the research question, and expressed not in statistical sentences. Written along one paragraph in essay form, not in numerical form.

REFERENCE

The bibliography is arranged alphabetically in alphabetical order of the author's name. Author name: the name displayed is the author's last name (surname) followed by the initial (and middle) name abbreviation if any). If the author is more than one person, then the way of writing is the same.

The writing of a reference title begins with a capital letter only at the beginning of a sentence. Each writing of the name, year, title of the article and so on ends with a period (.) Before the next word follows. Special writing volume (number) journal is written italic (italic) is given a colon (:) without spacing. Examples of writing can be Seen in the explanation of each type of literature worth mentioning.

The writing of the bibliography applies to the format or standard of APA Style

Books / scientific articles:

(i) single author:

Author last name, Author First Initial. Author Second Initial. Publication  Year. Title of book. Place: Publisher. DOI.

Trumbo, R. C. (1929). Bookkeeping and Accounting (Book). Accounting Review, 4(2), 137. Retrieved from http://www.lib.lsu.edu/apps/onoffcampus.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=bth&AN=8596331&site=ehost-live&scope=site

(ii) multiple authors or edited work:

Author's first name (first author first name), first author's initial author (First Author First Initial) & final author's second name

Second Last Name,Second Author First Initial. Publication Year. Title of book. Place: Publisher. DOI

Burns, T. J., & Givens, H. R. (1978). A History of Accounting Thought (Book). Accounting Review, 53(3), 799. Retrieved from http://www.lib.lsu.edu/apps/onoffcampus.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=bth&AN=4486657&site=ehost-live&scope=site

Scientific journals:

(i) Version Journal (Print)

Author last name, Author First Initial. Second Author Initial. (Publication Year). Title of article. Title of Journal. Volume (issue) (if issue numbered), pages.

Aliabadi, O. & Salimzadeh, J. (2015). Examination effect of strategic leadership on Facilitate innovation (case study: production industries Ilam). INTERNATIONAL JOURNAL OF HUMANITIES AND CULTURAL STUDIES ISSN 2356-5926. Volume 3 Issue 2 September 2016. 129-139

(ii) Journal of Electronic Version (Electronic - without DOI)

Author last name, Author First Initial. Second Author Initial. (Publication Year). Title of article. Title of Journal. Volume (issue) (if issue numbered), pages. Retrieved from (database name or URL).

Ahmad, N. H., Ansari, M. A., & Aafaqi, R. (2005). Ethical Reasoning: the Impact of Ethical Dilemma, Egoism and Belief in Just World *. Asian Academy of Management Journal, 10(2), 81-101. Retrieved from http://web.usm.my/aamj/10.2.2005/AAMJ10-2-5.pdf

(iii) Electronic- with DOI

Author last name, Author First Initial. Author Second Initial. Publication Year. Title of the paper. Title of Journal, volume(issue), pages. DOI.

Hayes, D. C. (1983). Accounting for accounting: A story about managerial accounting. Accounting, Organizations and Society, 8(2-3), 241-249. DOI: 10.1016/0361-3682(83)90032-6.

Ukaegbu, B., & Oino, I. (2014). The determinants of capital structure. African Journal of Economic and Management Studies, 5(3), 341-368. https://doi.org/10.1108/AJEMS-11-2012-0072

Published Conference Paper

(i) Print

Author last name, Author First Initial. Author Second Initial. (Publication Year). Title of thesis. (Unpublished doctoral dissertation / Unpublished master's thesis). University Name, Location.

Waworuntu, S. R., Anastasia, K., & Feyari, N. (2014). The Effect of Corporate Governance on Capital Structure in Public Listed Companies in Indonesia. Handbook on the Emerging Trends in Scientific Research, 243-258. Malaysia: PAK Publishing Grup.

Unpublished Thesis or Dissertation

(i) Print

Author last name, Author First Initial. Author Second Initial. (Publication Year). Title of thesis. (Unpublished doctoral dissertation / Unpublished master's thesis). University Name, Location.

Santi, S. (2007). Pengaruh Corporate Social Responsibility terhadap Corporate Image  PT Bank Negara Indonesia, Tbk (Survei pada masyarakat Desa Margajaya, Tanjungsari-Sumedang). Skripsi. Universitas Pendidikan Indonesia. Bandung.

Agustin, Y. (2011). Pengaruh Daya Informasi Akuntansi Pada Hubungan Pengungkapan Corporate Social Responsibility dengan Cost of Equity Capital. Tesis. Universitas Udayana Bali.

Mukhlasin. (2007). Determinan Ekonomi Pemilihan Kebijakan Akuntansi: Analisis Single Motive dan Multiple Motive. Disertasi. Universitas Diponegoro.

(ii) Electronic

Author last name, Author First Initial. Author Second Initial. (Publication Year). Title of thesis. (Doctoral dissertation / master's thesis). Available from: (database name or url). (If available from ProQuest: UMI No. 12-12345).

Official government documents sourced from the provisions of the legislation of the Republic of Indonesia (Government Document)

(i) Print

Country/State/Country/Municipality. Name of Issuing Agency. (Publication year). Title of document. (additional identifying information-document number, Congress number, etc.). Place: Publisher.

Indonesia (2005). Undang-undang Republik Indonesia Nomor 14 Tahun 2005 Tentang Guru dan Dosen. Jakarta : Menteri Hukum dan Hak asasi manusia.

Menteri Hukum dan Hak Asasi Manusia. 2010. Standar Akuntansi Pemerintahan. Jakarta: Kementerian Hukum dan Hak Asasi Manusia.

(ii) Electronic

Country/State/Country/Municipality. Name of Issuing Agency. (Publication year). Title of document. (additional identifying information-document number, Congress number, etc.). Retrieved from: (url).

Indonesia. (2008). Peraturan Pemerintah Republik Indonesia Nomor 60 Tahun 2008 Tentang Sistem Pengendalian Intern Pemerintah. http://www.bpkp.go.id/public/upload/unit/sakd/files/PP60Tahun2008_SPIP.pdf.

AUTHOR

EDITOR