Author Guidelines
Submission to this journal proceeds totally online and must be submitted at https://ojs.unimal.ac.id/index.php/jak/about/submissions#onlineSubmissions
If any problem when online submission, then author can sending manuscript to email address: jak@unimal.ac.id
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. Please DOWNLOAD manuscript template HERE.
Originality of the Article
- The manuscript is written in the format required by the Author Guidelines of the Jurnal Akuntansi dan Keuangan (JAK)
- 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 Akuntansi dan Keuangan (JAK) 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
Manuscripts should be written as concisely, consistently, and straightforward as possible. 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). The paper should have an upper limit and a lower limit of 2.5 cm and 3 cm left and right border of 2.5 cm. Font used is Time New Roman 12 pt. Scripts can be written using the English language or Bahasa Indonesia. The writing style refers to the APA Style (The American Psychological Association).
The manuscript is presented in several sections: Introduction (Include research objective and hypothesis development if available), Literature Review (Include theoretical framework), Research Methodology, Results and Discussion, Conclusion & Recomendation, References
Title
The title should simply and clearly summarize the main idea, typed in uppercase and lowercase letters, centered between the left and right margin; the recommended length of title is no more than 15 words with font zize 14.
Author
The Journal operates a peer review process and promotes blind reviewing. To facilitate this process, author’s names (without academic titles), institutional affiliations, and the email address of the corresponding author should appear only on a detachable cover sheet. Contributor(s) should include a short CV describing his/her/their current position and activities in not more than 80 words.
Author 1*
Author 2*
*Departement/Study Program Name, Faculty Name, University Name, City, and States
*Corresponding Author. E-mail: author@author.com
Abstract
The abstract consists of not more than 200 words, describing the phenomenon being studied (one or two sentences, maximum 10 [ten] words) with the font size 11, explicitly write in bold: Introduction, the purpose of study, objective of the papers, research methodology, and general findings. The abstract should be written in two languages, Indonesian and English, and include five keywords.
Introduction ( include research objective, theoretical framework, and hypothesis development if available)
This section describes three main components. First, it describes the phenomenon being studied, the introduction should consist of the background of the study, research contexts. Secondly, the author explains the relationship between phenomenon and existing theories (at least one of the journals cited should be less than five years old); and finally describes the purpose of the study. Furthermore this section also contains previous theories, both from primary reference (grand theory) and journal articles (including at least one journal published in the last ten years). This section also discusses arguments on the relationship between the variables being studied and ends with the hypothesis depicting the relationships of the variables (there should be some argument for each hypothesis). All introduction should be presented in the forms of paragraphs, not pointers, with the proportion of 15-20% of the whole article length.
*For an exploratory study, this section should consist of previous theories underlying the Research Question. (Please provide strong argument(s) that reference variable(s) or explanation(s) as to why research will fill the gap from the literature.
Literature Review
This section describes contains previous theories, both from primary reference (grand theory) and journal articles (including at least one journal published in the last ten years). This section also discusses arguments on the relationship between the variables being studied and ends with the hypothesis depicting the relationships of the variables (there should be some argument for each hypothesis).
Research Methodology
This section consists of description concerning the research design, data sources, data collection, and data analysis with the proportion of 10-15% of the total article length, all presented in the form of paragraphs and approaches taken by the author, whether qualitative or quantitative approach. This section also includes a sample description (respondent/case profile), sampling method, sampling size, error level, data collection method, variable operationalization, and analysis method.
Results and Discussion
The Results and discussion section consist of description of the results of the data analysis to answer the research question(s) and their meanings seen from current theories and references of the area addressed. The proportion of this section is 40-60% of the total article length. This section consists of the results of validity and reliability tests and analysis of the results. Furthermore this section discusses the results of the current study and how they relate to the hypothesis presented. The discussion section also explains possible reasons for why a certain hypothesis is rejected or accepted and how they relate to previous research. Furthermore, the author should show how the current result supports or contradicts previous studies, limitation of the study, and implication of the study (both managerial and scientific implications). This section also discusses the recommendation(s) for future research based on the limitation of the study.
Conclusion & Recomendation
The conclusion section consists of the summary, restatement of the main findings. This section provides a brief explanation of the study and the impact of the study.
References
This section consists of all references used in the article. The number of references should be no less than 15 references, where the number of journal articles (includes at least one journal article published within the last ten years) should exceed the number of textbooks. Follow the author instructions in the APA style.
The sources cited should at least 80% come from those published in the last 10 years. The sources cited are primary sources in the forms of journal articles, books, and research reports, including theses and dissertations. Citations from journal should be at least 80% of the total references cited.
Example:
Anis Khedhaouria Arshad Jamal (2015). Sourcing knowledge for innovation: knowledge reuse and creation in project teams. Journal of Knowledge Management, Vol. 19 Iss 5 pp. 932 – 948 Permanent link to this document: http://dx.doi.org/10.1108/JKM-01-2015-0039.
Arens, Alvin A., Randal J.Elder and Mark S.Beasley, 2008. Auditing Dan Jasa Assurance: Pendekatan Terintegrasi Edisi Keduabelas(Jilid 1). Penerbit: Erlangga, p. 429-462.
Budiman, J. 2012. Pengaruh Karakter Eksekutif terhadap Penghindaran Pajak (Tax Avoidance). Tesis. Universitas Gadjah Mada.
Foster Bob (2005). Pengaruh Kinerja Bauran Penjualan Eceran dan Hubungan Pelanggan Terhadap Ekuitas Merek Serta Dampaknya Terhadap Keunggulan Bersaing dan Loyalitas Pelanggan. Disertasi. Universitas Padjdjaran Bandung.
Indonesia (2005). Undang-undang Republik Indonesia Nomor 14 Tahun 2005 Tentang Guru dan Dosen. Jakarta : Menteri Hukum dan Hak asasi manusia
Jones, Charles, P. (2014). Invesments. Principle and Concepts. Tewlft Edition. International Student Version. Singapore : John Wiley & Son Singapore.
Pramuka, Bambang Agus dan Muh. Arief Ujiyantho, 2007. Mekanisme Corporate Governance, Manajemen Laba Dan Kinerja Keuangan (Studi Pada Perusahaan Go Publik Sektor Manufaktur). Simposium Nasional Akuntansi X Unhas Makasar26-28 Juli 2007, p. 1-26.
Suzanne M. Carter1 and Charles R. Greer (2013). Strategic Leadership: Values, Styles, and Organizational Performance. Journal of Leadership & Organizational Studies 20(4) 375– 393 © Baker College 2013 DOI: 10.1177/1548051812471724. jlo.sagepub.com.
Tessa G, Chynthia., Puji Harto, 2016. Fraudulent Financial Reporting: Pengujian Teori Fraud Pentagon Pada Sektor Keuangan dan Perbankan Di Indonesia. Simposium Nasional Akuntansi XIX Lampung, p. 1-21.
Tuanakotta, Theodorus M., 2014. Mendeteksi Manipulasi Laporan Keuangan. Penerbit: Salemba Empat, p. 523-527.
Umar, Haryono, (2016). Corruption The Devil. Penerbit: Universitas Trisakti, Jakarta. Utaminingsih, Nanik Sri dan Susmita Ardiyani, 2015. Analisis Determinan Financial Statement Melalui Pendekatan Fraud Triangle. Accounting Analysis Journal, Vol. 4, No. 1: 1-10.
Zain, Mustafa M, Nooraslinda A.A, Siti Maznah M.A, Rohana O, 2015. Fraudulent Financial Statement Detection Using Statistical Techniques: The Case Of Small Medium Automotive Enterprise. The Journal Of Applied Business Research, Vol. 31, No. 4: 38-42.
Zulma, G., W., M. 2015. Pengaruh Kompensasi Manajemen terhadap Penghindaran Pajak dengan Corporate Governance dan Kepemilikan Keluarga sebagai Moderasi. Tesis. Fakultas Ekonomi dan Bisnis Universitas Indonesia.
