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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.

  • 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).
  • The submission file is in OpenOffice, Microsoft Word, or RTF document file format.
  • Where available, URLs for the references have been provided.
  • 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.
  • The text adheres to the stylistic and bibliographic requirements outlined in the Author Guidelines.

Guidance on Journal Writing

The focus of our journal is empirical research with quantitative methods

Research Topic Research Topic Research Topic

 ( 14 pt Times New Roman, capital letter, bold, center position, maximum 12 words )

Distance between topic and author’s name is 1 space

Articles typed with Margin: above 2.5 cm, left 3 cm, right 2.5 cm, below 2.5 cm

Author #1, Author #2, Author #3 >

Faculty of ………………..

University …………….., <…city…>

E-Mail Address of Corresponding Author >

( 12pt Times New Roman, center position )

Distance between author’s name and author’s e-mail address is one space

Abstract ( 12pt Times New Roman, center position )

Abstract is written in one paragraph explaining in brief about research  objective, problems (by mentioning researched variables), research methodology, samples and sampling method, results/findings. Abstract is written in English. There is not references and numbers of statistic. Maximum 150 words  (12pt Times New Roman).

Keywords : keyword 1, keyword 2, keyword 3 (maximum 5 keywords, separated by commas, 12pt Times New Roman).


Background (bold, first alphabet in capital letter)

In every beginning of paragraph, has to be indented half-inch. Written in 1 space, 12pt Times New Roman, with no footage required., in A4 paper format, without page number. Sentences are arranged in passive form, without mentioning the name of the author, as well as other pronouns, such as “we” or “I”. Numbers ranging from 1 to 10 as a measure of quantity, have to be typed in narrative form (words), except for numbers of Table and Exhibits. For example: six days (not 6 days).

Introduction contains state-of-the-art explaining the existence of research problems that need to be answered through research activities. This section explains the theories within the scope of the research, existing phenomena, as well as the gap between the theories and the facts. This section also outlines the theories explaining the relationship among researched variables, relevant research results, and hypothesis. The relationships between current and previous research, as well as contribution to modern science are also explained. Finally, this section is closed with the statement of problems / research objectives, and novelty of the research.

Theoretical Review

This section begins with outlining grand theory as the fundamental theory covering the research, and next by outlining the theory of each variable applied. This theoretical review will comprise the relationship among variables, relevant research, research framework, and research hypothesis built.

All citations in Theoretical Review must have reference source (name, year), except conclusion made by the author. All citated references have to be listed in Bibliography. Citated references minimum 50% from journals. Those journal were published maximum seven years old.

Other conditions that have to be paid attention by the author are :

  1. Topic and sub-topic are typed in bold letters (12pt Times New Roman) and have no numbers.
  2. Table has to be numbered and the title has to be placed in center position. Each table has to list its source below, except the source that comes from the author and/or statistical software analysis. Each table must contain short explanation regarding the meaning of the numbers within.

Example: Based on Table ##, it can be explained that …………………………..

Table ##.  <….Title….>










Source: (Name, Year)

  1. Exhibits: Has the same conditions as what applied in Tables, except the writing of the number and title of the Exhibit that are placed below.

Example of Exhibit:


Exhibit or Graphic

Exhibit ##.  <….Title….>

Source: …………………………..

Note: Each Exhibit must be provided with short explanation below.

Citation or Source of Reference

  1. Citation has to come from primary source. Avoid the use of non-primary source, such as [ Donovan and Gibson (2000) in Arifin (2005) ]
  2. Here are several conditions in the writing of references in article :
  3. One source of citation with one author : (Weston, 2002)
  4. One source of citation with two authors : (Weston and Copeland, 2006)
  5. One source of citation with more than two authors : (Weston et al., 2011)
  6. Two sources of citation with two different authors : (Weston, 2002; Rao, 2006)
  7. Two sources of citation with the same author : (Weston, 1996; 2002). If the year of publication is the same : (Weston, 2002a; 2002b)
  8. The source of citation that comes from any institution, must be written by mentioning the acronym of the institution, for example : (BPS, 2014)


This section outlines briefly about the research subject and object, variable operationalization, population and samples, the sampling method, and the statistical test applied in the research.

The Results of Statistical Tests

This section provides the description on research subject and object. The result of statistical test comprises : (1) Validity test, (2) Reliability test, (3) Stationer test, (4) Classical assumption test, (5) t-Test & F-Test, and (6) Coefficient of Determination test. The types of statistical test are adjusted to the content of research conducted.


         This section begins with the answer or settlement of research hypothesis that has been built in the section of literature review (only mentioning the effect or influence from independent to dependant variables, without providing statistical numbers). Then, research implication has to be explained, connected to the description as well as contribution to related science. The results of other relevant research also need to be explained and compared in this section.


This section outlines the answers for research problems and recommendations for the next research.

Bibliography / References

         All citations must be listed in this section and all sources in this section must be citated. This means that the amount of citations has to be exactly the same with the amount of references (not more or less). The article must contain at least seven sources of reference, and please ensure that the main journal is listed in the citation as well as in the bibliography/reference.

         Bibliography is arranged in the authors’ alphabetical order, without differentiation among books, journals, and online journals. Below are some examples about the writing of reference based on the source.


Source of Books

American Accounting Association, Committee on Concepts and Standards for External Financial Reports. (1977) Statement on Accounting Theory and Theory Acceptance. Sarasota, FL: AAA.

Fahmi, Irham. (2011) Analisis Laporan Keuangan. Bandung: Alfabeta.

Hartono, Jogiyanto. (2007) Metodologi Penelitian Bisnis: Salah Kaprah dan Pengalaman-Pengalaman. Yogyakarta: BPFE.

Irwin, Munn, G.G., F.L Garcia, dan C.J. Woelfel, (1991) Encyclopedia of Banking and Finance. Edisi ke Sembilan, Chicago, IL: St. James Press.

Jensen, M.C. dan C.W. Smith. (1985) Stockholder, Manager, and Creditor Interests: Applications of Agency Theory on Recent Advances in Corporate Finance. Diedit oleh E. Altman, dan M. Subramanyam. Homewood, IL: Richard D.

Ohlson, J.A. (1991) Earnings, Book Values, and Dividends in Security Valuation. Working paper. Columbia University.

à The title of the book is written in italic form, while others are normal.

è The name of the journal is written in italic form, while others are normal


Source of journals

Becker, H., and D. Fritsche. (1987) “Business ethics: A cross-cultural comparison of managers’ attitudes”. Journal of Business Ethics 6: 289-295. DOI: ###### (If only has DOI)

Bowman, R. (1980a) “The importance of market-value measurement of debt in assesing leverage”. Journal of Accounting Research 18 Spring/Number 617-630. DOI: ###### (If only has DOI)

Bowman, R (1980b) “The debt equivalence of leases: An empirical investigation”. The Accounting Review 55 (April): 237-253. DOI: ###### (If only has DOI)

Cohen, C. (1991) Chief of Indians-woman in accountancy. Australian Accountant (December): 20-30. DOI: ###### (If only has DOI)

Harry, J., and N.S. Goldner. (1972) “The null relationship between teaching and research”. Sociology of Education 45 (1): 47-60. DOI: ###### (If only has DOI)

----- à The name of the journal is written in italic form, while others are normal.


Material from online source cannot be separated from that coming from the other kinds of source, but it has to be written in the brackets. Examples:

Pefindo. (2011) Indonesian Rating Highlight (Retrieved from: www.pefindo.com/18-8- 2014)

Note: One article consists of 15-20 pages.