Author Guideline

Format

  1. The article should at least consist of these parts: Introduction, Literature Review and Hypothesis Development (only literature review for qualitative research), Research Method, Result and Analysis, Conclusion, and Reference. Acknowledgment (if any) should be placed after the Conclusion and before the Reference.
  2. The article must be written on A4 paper size with 12pt font size and double line spacing, except for direct quotation. The direct quotation should be typed using single line spacing and in indented style.
  3. The page margin should at least 2.5 cm for all sides (top, bottom, left, and right).
  4. The article should be written efficiently in approximately 25-30 pages.
  5. All pages must be numbered, including reference and appendix.
  6. Authors are encouraged to use Mendeley application for citation and referencing.
  7. The manuscript must follow MSDJ's template. Template for authors can be downloaded here.

Structure of Article

  1. Title, written in both Indonesian and English. Title in Indonesian should consist of no more than 13 words, while title in English should consist of no more than 10 words.
  2. Abstract, are written preferably from 100-200 words and needs to be written in both English and Indonesian. Abstract should provide summary of purpose of the article, method, result and conclusion. Abstract should also be followed by keywords of 3-5 words in order to help preparing the article index.
  3. Introduction, provides explanation of research background, purpose of the research, and research contribution.
  4. Literature Review and Hypothesis Development, contains previous literatures related to the research and explains the hypothesis development.
  5. Research Method, describes research plan or research design, research object and target (population and sample), technique in collecting research data, research model, and technique used for analysis.
  6. Result and Analysis, presents result of data analysis, hypothesis testing, answer of research question, as well as finding and its interpretation.
  7. Conclusion, describes the research conclusion, limitation of the research, and suggestions for conducting future research.
  8. Reference, lists all sources used for writing the article.

Table and Figure (Graph)

  1. Table and figure should be efficiently presented (only for table and figure with the result of data) and are placed on the article. Table and figure presented on the appendix are to show the data processing.
  2. Table and figure must be numbered in sequence and be given a title that reflects its contents.
  3. Reference of table and figure must be mentioned on the article.
  4. Author should mention on the article where table and figure are attached.
  5. Table and figure should be able to be interpreted without referring to the article.
  6. Source of table and figure should also be presented.
  7. Figure must be prepared in a printable version.

Citation

Citation on text is written between open and close parenthesis mentioning author’s surname, year without comma, and page number if necessary.

  1. One source of citation with one author: (Syafruddin 2001); two authors: (Habbe and Hartono 2000); more than two authors: (Budiono et al. 1999); more than one source of citation with different authors: (Mardiyah 2001; Kusumawati 1999); more than one source of citation with similar author: (Djakman 1998, 2000).
  2. When citation is accompanied with page number: (Brownell 1981, 845).
  3. When referring to author with more than one article in the same year, use letter a, b, … after year on citation, e.g. (Joni 1999a, 1999b) or (Joni 1999a, Daud 2000b).
  4. When author’s name is mentioned on the text, the name does not have to be mentioned on citation, e.g. “Alamsyah (1998) stated …”
  5. Source of citation from an institution’s work should mention the acronym of the institution, e.g. (IAI 1994).

                Reference lists all sources used for writing the article. The example of writing the reference:

    Bringham, E. F. 1992. Fundamental of Financial Management 6th . Fort Wort: The Dryden Press. ← Book, one author

    Cooper, D.  R. and P. S. Schindler. 2001. Business Research Method. New York: Mc Graw Hill. ← Book, two to four authors

    Indriantoro, N. dan B. Supomo, 1999. Metodologi Penelitian Bisnis untuk Akuntansi dan Manajemen. Yogyakarta: BPFE. ← Book, two to four authors

    Guan, L., D. R. Hansen and M. M. Mowen. 2009. Cost Management. Mason: South Western. ← Book, two to four authors

    Booth, W. C. et al. 1995. The Craft of Research. Chicago: University of Chicago Press. ← Book, more than four authors

    Ikatan Akuntan Indonesia. 2004.  Standar Profesional Akuntan Publik. Jakarta: Divisi Penerbitan IAI. ← Book, institution author

    Gumanti, T. A. 2001. Earnings Management dalam Penawaran Saham Perdana di Bursa Efek Jakarta. Jurnal Riset Akuntansi Indonesia, 4 (2), 165-183. ← Journal

    Geiger, M. A. and S. M. Ogilby. 2000. The First Course in Accounting: Students Perceptions and their Effect on the Decision to Major in Accounting. Journal of Accounting Education, 18, 63-78. ← Journal

    Australian Bureau of Statistics. 2000. 1996 Census of Population and Housing: Northern (Statistical Division) Queensland. Diunduh tanggal 19 Agustus 2001, http://www.abs.gov.au ← Website

    Bond, T. 2004. ED1401: Childhood and Adolescence, week 12 notes. Diunduh tanggal 25 Februari 2005, http://learnjcu2004.jcu.edu.au. ← Website

    Abbott, K. and J. Seymour.  September 2007. Trapping Papaya Fruit Fly in North Queensland. Paper presented at the Australian Entomological Society Conference, Melbourne. ← Wokshop/conference

    Fitriany dan D. Sari. 2008. Studi atas Pelaksanaan PBL dan Hubungannya dengan Prestasi Mahasiswa. Paper dipresentasikan pada acara Simposium Nasional Akuntansi XI, Pontianak. ← Wokshop/conference

    Utama, S. 1996. The Association between Institutional Ownership and Trading Volume Reaction to Annual Earnings Announcements. Ph.D dissertation, Texas A&M University. ← Dissertation

    Chambers, D. J. 2003. Earnings Persistence and Accrual Anomaly. Working Paper, University of Illinois at Urbana-Champaign. ← Working paper

    Chan, K., L. Chan, N. Jegadeesh, and J. Lakonishok. 2004. Earnings Quality and Stock Returns. Working Paper, University of Illinois at Urbana-Champaign. ← Working paper

    Download Author Template