Author Guidelines

THIS IS A NEW AUTHOR GUIDELINES, GOING TO BE EFFECTIVE FOR AUGUST 2019 ISSUE.

INSTRUCTION FOR AUTHOR

Manuscript Preparation, Writing and Revision Guidelines

Preparation
General requirements:

1. The manuscript should be in the form of research in the field of economic, management, accounting, finance and investment. Jurnal Akuntansi dan Manajemen does not accept manuscript from article review.
2. The manuscript which sent to the Jurnal Akuntansi dan Manajemen should be original work, i.e. the same manuscript must have not been published or accepted for publication in any other journals/ books either in full or substantial part; and must not be submitted to any other journal for concurrent publication or being considered for publication or even being reviewed.
3. The manuscript is written in Bahasa Indonesia or English and attaching the author's name, institutional affiliation, and e-mail address. The soft file format should be in Microsoft Word, margin 3 cm for every side, font type is Times New Roman, size 12, space 1.5, and justify.
4. Manuscripts must comply with the following guidelines, and sould be formatted accordance to Jurnal Akuntansi dan Manajemen template for submission. Paper which is not comply this re requirement may be returned for revision (format/template) before entering the review process.
5. The manuscript only could be sent via open journal system (OJS) mechanism (not by email) in web address: http://jam.stieykpn.ac.id/.
6. The Editor of Jurnal Akuntansi dan Manajemen reserves the right to edit the grammar and spelling of the text contained without reducing or changing the intent of writing.

 

Writing Guidelines:

The Manuscript written in the following order:

TITLE
Write the title briefly (no more than 15 words is recommended) and clearly. The title of the article should be concise, interesting and describe the content of the article.

ABSTRACT
Abstract written in English with single space. Abstract includes a description of the purpose, methods and result of research. Abstract written in brief, conscience and written in one paragraph (around 250 words) that summarize important research variable, purpose and methods (e g: sample and techniques analysis used), and the answer of research problem (result). Abstract contain of keywords of ideas or basic concept in the fields of study (no more than 6 words).

INTRODUCTION
This section contain the research background, purpose, contribution (the research benefit from theoretical and practical), research result and implication (Practical advice based on research result). The research result and implication in introduction section are only suggestion (not mandatory).

LITERATURE REVIEW AND HYPOTHESES DEVELOPMENT (QUANTITATIVE) OR LITERATURE REVIEW AND RESEARCH FOCUS (QUALITATIVE)

This section contain referred literature and linked to the research and hypothesis development. This section contains about theory and literature referenced and linked to writing. Highly recommended that literature referenced is published no more than 10 years before with the following order: a reputed international journals, national journals accredited, national journals, international symposiums, national symposiums, textbooks, and daily repute. For research with hypothesis testing, the hypothesis development is built by supporting theory, previous research, and logical argumentation. After the explanation is formulated, then write your hypothesis with this following format: H1: write the formulated hypothesis. For qualitative research (without hypothesis testing), then presented in this section is literature review (theory and previous research and argumentation focused on research review) and research focus written in question form by following (but not mandatory): RM: mention the problem that represent the research focus.

RESEARCH METHOD

This section contain the research design, subject/object/research sample, operational definition and measurement variable, collecting data technique/instrument and data analysis also hypothesis testing.

RESULT AND DISCUSSION

This section contain the data characteristic of subject/object/sample/ research respondent, data analysis result, testing instrument and hypothesis (if any), answer of research question, findings and findings interpretation. This section if possible, can be graphed for each research variable. Furthermore the descriptive statistic value was presented (e g; Mean, SD, Maximum, Minimum) with its interpretation. In the end of the section showed the hypothesis research result and its discussion completely.

CONCLUSION
Presented the research conclusion, implication, limitation and advice for future research. Implication is practical advice from result research. Research limitation include all aspects that can be considered by researchers to refine future research. While the research advice is advise for next research based on limitation that cannot be done by researcher in his research.

ACKNOWLEDGEMENT (OPTIONAL)

This section is provided for the author to express his gratitude either for the research funders or the other parties who contribute into research realization.

APPENDIX (OPTIONAL)

Contain the research instrument, questionnaires, experiment scenario, interview question list, and other instrument.

REFERENCES
Contains the sources referred in the manuscript.

TABLE AND FIGURE

Table title is numbered and written at the top of the table with a bold font and centered, accompanied by the source (if any).

Tabel 3 Experimental Design and Hypothesis 3a and 3b

Figure title is numbered and written at the bottom of the figure with the bold letters and centered, accompanied by the source (if any).

Figure 1 Ethical Decision Making Process

Source : Jones (1991) and Cohen and Bennie (2006)

CITATION

1. One citation resource with one until five authors, the last name of authors have to be mentioned: one author: (Supardi, 2015); two authors: (Asmara & Ashari, 2016), Five authors (Sofyani, Suryanto, Wibowo, Harjanti, & Utami, 2018); more than five authors using et al., for instance: (Boediono et al., 1999); more than one source citation by different authors: (Mardiyah, 2001; Kusumawati, 1999); more than one source citation with the same authors (Djakman, 1998; 2000).
2. If the references consist of author with more than one article in the same year, then the citation used the letters a, b, after year. Example: (Joni, 2014a; 2014b) or (Joni, 2014a; David, 2014b).
3. If the author's name is mentioned in the text, so the name does not need to be mentioned in the citation in parentheses. Correct example: "Alamsyah (1998) states ....". Incorrect example: "Alamsyah (Alamsyah, 1998) states ...."
4. Citation taken from the work of an institution should mention the acronym of the institution concerned, for example Ikatan Akuntan Indonesia or IAI sould be (IAI, 2008).

Quote directly and precisely from the referred references (not using a paraphrase) with the same number of lines with more than four lines written slightly indented to right with a single space (one). Example:

Mulyadi (2011) states:

"Materiality is the value of the omitted or misstated accounting information, as seen from the surrounding circumstances, may result in changes or influence on the consideration of those who put faith in such information, for their omission or misstatement that."

 

Submission Preparation Checklist

As part of the submission process, authors are required to check off their submission's compliance with all of the following items, and submissions may be returned to authors that do not adhere to these guidelines.

1. The submission has not been previously published, nor is it before another journal for consideration (or an explanation has been provided in Comments to the Editor).
2. The submission file is in OpenOffice, Microsoft Word, RTF, or WordPerfect document file format.
3. Where available, URLs for the references have been provided.
4. The text is single-spaced; uses a 12-point font; employs italics, rather than underlining (except with URL addresses); and all illustrations, figures, and tables are placed within the text at the appropriate points, rather than at the end.
5. The text adheres to the stylistic and bibliographic requirements outlined in the Author Guidelines, which is found in About the Journal.
6. If submitting to a peer-reviewed section of the journal, the instructions in Ensuring a Blind Review have been followed.