Author Guidelines

Article Writing Guidelines

Jurnal Kajian Akuntansi

Submission to this journal proceeds totally online and must be submitted at https://jka.ugj.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.

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

The abstract should reflect the overall substance of the content of the article and be able to help the reader to determine its relevance to interests and decide whether to read the document as a whole. The abstract contains a statement about the importance of the study, objectives, methods, research results and conclusions, implications. Abstracts are written in 2 languages (English and Indonesian), in 1 paragraph, spaced 1 space, and with a number between 150-200 words.

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 (;).

Keywords: Keyword 1; Keyword 2; Keyword 3. (3-5 terms)

INTRODUCTION

The introduction, among other things, contains the background of the problem according to the research focus, reveals the presentation between the ideal and the real, is supported by the latest relevant theory and research on the problem, and reveals the contribution of the novelty of the article. The final part of the introduction clearly states the research objectives.

LITERATURE REVIEW

The literature review section contains the theory underlying the research, relevant previous research, and hypothesis development. Literature review refers to references published in the last 10 years including reputable international journal articles, accredited national journal articles, books and proceedings.

RESEARCH METHOD

The methods section describes the research design, population and sampling techniques, operationalization of variables, data collection techniques and instruments used, and data analysis techniques. The method section describes the research design, population and sampling techniques, operationalization of variables, data collection techniques and instruments used, and data analysis techniques.

RESULT AND DISCUSSION

The results present the condition of the research data (subject/object/sample/respondent characteristics). The results of data analysis can be presented in the form of tables of numbers, graphs, verbal descriptions, or a combination of the three. Apart from that, the research results are also accompanied by the results of hypothesis testing. The tables and graphs presented must be referenced in the text. How to write a table is shown in Table 1. The table does not contain vertical (upright) lines and horizontal (flat) lines are only at the head and tail of the table.