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Author Guidelines

AUTHOR GUIDELINES
Type of Contributions
JAA publishes research articles on Accounting and Finance. The object of the written study may include (but not limited to) public sector themes, Syariah finance, knowledge management, intellectual capital, etc. Manuscripts submitted in JAA have not been published and/or are not being processed for publication in other publishers or journals. All manuscripts will be reviewed by two reviewers who are experts in their field with a predetermined assessment standard. After the manuscript is declared accepted, the author will receive a letter of acceptance (LoA) by email and then asked to send a letter of authenticity/non-plagiarism.

General requirements
The Manuscript should be written in Bahasa Indonesia or English in the MS word program. Use a single column with double space. All pages in the manuscript should be given a page number, starting at number 1. The paper size used is A4 with a 3.0 cm margin for all sides. The font type used is "Tahoma" 12pt. The length of the manuscript is between 5000-7000 words. All illustrations (table and figure) should be referenced in the manuscript and presented in the manuscript/not separated on the last page (appendix) and numbered in the order in which they appear and are titled accordingly. The use of foreign terms should refer to predetermined standards (use GLOSARIUM). Use the italic font for foreign words. Submission should be organized through OJS (open journal system) on the JRAK website: http://ejournal.umm.ac.id/index.php/jaa/index (not via email).
 
Manuscript Structure
In general, manuscripts should be arranged in the following order: Title; Authors name and affiliation, Abstract; Introduction (including hypothesis development if any); Method; Results and Discussion; Conclusion; Acknowledgment (optional); and References. SUBTITLE must be written in CAPITAL LETTERS AND THICK (bold capital) and placed on the left side of the page.
 
TITLE
The title of the manuscript is not more than 25 words. Abbreviations are not allowed except general terms in the accounting and finance area, for instance: PSAK, IFRS, SMEs, etc. The title of the manuscript is written in Bahasa Indonesia or English in accordance with the contents of the manuscript. The title script was written with font size 14pt bold. The title is followed by the author's name, affiliation (institution), address of the institution, and the author's email address.

ABSTRACT
The Abstract is written in English and Indonesian with a present tense form, no more than 200 words, using a single paragraph with a single space. The abstract contains the objectives of the study, methods, results, and important research conclusions. References should not be cited in the abstract. Abbreviations used in the abstract should be defined when the abbreviation was first used. Abstract followed by 3-7 keywords in alphabetical order.
 
INTRODUCTION
The Introduction begins with a statement about the issue being written, followed by a theoretical study and a conclusion of some research that has been done related to issue (either by the author or other researchers). At the end of this section, it should be clearly stated explicitly the purpose of the study and the differentiator of the research conducted with previous studies.

LITERATURE REVIEW

This section must be written clearly about the theory and study of literature relating to the discussion in this study.

METHOD
This part should be written clearly about how the research is done. For case study research (including non-positivism/qualitative research), this section includes types of research, objects, data, techniques, and stages of analysis. For survey research, this section contains research types, population and sampling techniques, types and sources of data, research instruments, and data analysis techniques.
 
RESULTS AND DISCUSSION
Results and discussion are presented in one section (not separated) with assisted supporting instruments in the form of tables and/or pictures. The author should interpret the results of the analysis presented by not rewriting the numbers presented in Tables or Figures. In this section it should also be conveyed whether the research carried out is in line or contrary to previous studies.
 
CONCLUSION 
The conclusion presents a summary of the research findings. The conclusions should be written no more than 150 words in narrative form, not numbers. In this section, the author might add research limitations and suggestions for the next research. 
 
REFERENCES
All references cited in the manuscript should be presented in the References in alphabetical order (A-Z) of the last name, the first name abbreviated (for a second and third author starting from the first name abbreviated, and the last name). Unedited libraries should not appear in the references. Writing a reference using the Harvard method (name, year) with a dot separator. The examples of writing a reference (note the use of italics and quotes!) as the following:
 
References from the book
Ulum, I. 2009. Intellectual Capital; Concepts and Empirical Studies. PT. Graha Science. Yogyakarta. Watts, RL, and JL Zimmerman. 1986. Positive Accounting Theory. Prentice-Hall. Englewood Cliffs. NJ.
Roos, J., G. Roos, NC Dragonetti, and L. Edvinsson. 1997. Intellectual Capital: Navigating in the New Business Landscape. Macmillan Business. Houndsmills

References from journals, magazines, newspapers, etc.
Bontis, N., and J. Fitzenz. 2002. "Intellectual capital ROI: a causal map of human capital antecedents and consequents". Journal of Intellectual Capital. Vol. 3 No. 3. pp. 223-47.Abidin. 2000. "Effort to Develop New Measures". Media Accounting. Issue 7. Year. VIII. pp. 46-47.
Hanafi, M. 1998. "New Share Emission Efficiency at Jakarta Stock Exchange". KELOLA Gadjah Mada University Business Review. No. 17 / VII / 1998, h. 88-106.

Reference from internet
Pulic, A. 2000. "VAIC TM - an accounting tool for IC management". available online: www.measuring-ip.at/Papers/ham99txt.htm (accessed on 2nd November 2006).

References from proceedings, theses, dissertations, papers ( unpublished )
Miller, M., BD Du Pont, V. Fera, R. Jeffrey, B. Mahon, BM Payer, and A. Starr. 1999. "Measuring and reporting intellectual capital from a diverse Canadian industry perspective". Paper presented at the International Symposium on Measuring and Reporting Intellectual Capital: Experiences, Issues, and Prospects. June. Amsterdam.
Ulum, I. 2008. "Intellectual capital and financial return of listed Indonesian banking sector". Proceeding international research seminar and exhibition. Lemlit UMM. Poor.
 
TABLE
The Table title is written using Arabic numerals (1,2,3 and so on) and put on above. The lines in the table use only three (3) horizontal lines without a vertical line. Table as far as possible not from scan results and copy-paste by output/result of statistic software. Brief and important information about table contents is permitted. Each table must list the source and be listed under the table except the statistics output table. example:

 
FIGURE
The title of the figure placed below the illustration and in the center. Brief and important information about the contents of illustrations is permitted. Each image must list the source and be listed below. Example:


PANDUAN BAGI PENULIS
 
Jenis Kontribusi

JAA mempublikasikan artikel hasil penelitian (research paper) yang termasuk dalam bidang kajian Akuntansi dan Keuangan. Objek kajian tulisan dapat meliputi (tapi tidak terbatas pada) tema-tema sektor publik, keuangan syari’ah, knowledge management, dan intellectual capital. Manuskrip belum pernah dipublikasikan dan/atau tidak sedang diproses untuk dipublikasikan di penerbit lain. Semua manuskrip akan direviu secara blind oleh mitra bebestari (reviewer) yang ahli di bidangnya dengan standar penilaian yang telah ditentukan. Setelah manuskrip dinyatakan diterima, penulis akan menerima surat tanda diterima (letter of acceptanace) melalui e_mail dan kemudian diminta untuk mengirim surat pernyataan keaslian/non-plagiarism.

 
Ketentuan Umum

Manuskrip ditulis dalam bahasa Indonesia atau bahasa Inggris. Manuskrip ditulis dengan program MS. Word dan disimpan dalam format “word for windows” (doc) dalam satu kolom dengan spasi ganda (double space). Seluruh halaman dalam naskah harus diberi nomor halaman di bagian bawah kanan, dimulai dari nomor 1. Ukuran kertas yang digunakan adalah A4 dengan margin 3.0 cm untuk semua sisi. Jenis font yang digunakan adalah “Tahoma” 12pt. Panjang manuskrip antara 5000-7000 kata. Semua ilustrasi (tabel dan gambar) harus dirujuk di dalam naskah dan disajikan di dalam manuskrip/tidak dipisah di halaman terakhir dan diberi nomor sesuai urutan kemunculannya serta diberi judul yang sesuai. Penggunaan istilah asing harus mengacu pada standar yang telah ditetapkan (gunakan GLOSARIUM). Submit manuskrip harus dilakukan melalui OJS (open journal system) di: http://ejournal.umm.ac.id/index.php/jaa/index (bukan melalui email).

 
Struktur Manuskrip

Secara umum, manuskrip harus disusun dalam urutan sebagai berikut: Judul; Abstract; Pendahuluan (termasuk memuat hipotesis penelitian jika ada); Metode; Hasil dan Pembahasan; Simpulan; ucapan terimakasih (opsional); dan Daftar Pustaka. SUB JUDUL harus ditulis dengan HURUF BESAR DAN TEBAL (bold capital) dan diletakkan di sisi kiri halaman.


JUDUL

Judul naskah disusun tidak lebih dari 25 kata. Penggunaan singkatan tidak diperbolehkan. Judul naskah ditulis dalam bahasa Indonesia atau bahasa Inggris sesuai dengan isi naskah. Judul naskah ditulis dengan ukuran huruf 14pt dalam format tebal (bold). Judul naskah diikuti nama (nama) penulis, asal institusi, dan alamat email penulis.


 
ABSTRAK

Abstrak ditulis dalam bahasa Inggris dan bahasa Indonesia dengan kalimat present tense dan tidak lebih dari 200 kata dalam satu paragraf dengan spasi 1 (single space). Abstract harus berisi: tujuan, metode, hasil, dan simpulan penting penelitian. Referensi tidak boleh dikutip di dalam abstract. Singkatan yang digunakan di dalam abstract harus dijelaskan definisinya ketika singkatan itu pertama kali digunakan. Abstract diikuti dengan 3-5 kata kunci (keywords) dengan urutan sesuai alfabet.


 
PENDAHULUAN

Pendahuluan harus menyajikan informasi yang dibutuhkan untuk memahami naskah yang disajikan. Pendahuluan dimulai dengan pernyataan tentang isu yang ditulis, kemudian dilanjutkan dengan kajian teori dan simpulan beberapa riset yang pernah dilakukan tentang isu tersebut (baik oleh penulis maupun peneliti lain). Di akhir bagian pendahuluan harus dinyatakan dengan jelas secara tersurat tujuan penelitian serta pembeda penelitian yang dilakukan dengan penelitian-penelitian sebelumnya.

TINJAUAN PUSTAKA

Bagian ini harus ditulis dengan jelas tentang teori dan kajian pustakan yang berkaitan dengan pembahasan dalam peneitian ini. 
 
METODE

Pada bagian metode harus dituliskan secara jelas bagaimana penelitian dilakukan. Untuk penelitian studi kasus (termasuk penelitian non-positivism/kualitatif), bagian ini meliputi: jenis penelitian, obyek, data, dan teknik/tahapan analisis. Untuk penelitian survei, bagian ini berisi: jenis penelitian, populasi dan teknik pengambilan sampel, jenis dan sumber data, instrumen penelitian, dan teknik analisis data.


 
HASIL DAN PEMBAHASAN

Hasil dan pembahasan disajikan dalam satu bagian (tidak dipisah) dengan dibantu instrumen pendukung berupa tabel dan / atau gambar. Penulis harus menginterpretasikan hasil analisis yang disajikan dengan tidak menulis ulang angka-angka yang disajikan pada Tabel dan Gambar. Pada bagian ini juga harus disampaikan apakah penelitian yang dilakukan sejalan atau bertentangan dengan temuan pada penelitian-penelitian sebelumnya.


SIMPULAN

Simpulan menyajikan ringkasan temuan penelitian. Simpulan harus ditulis tidak lebih dari 150 kata dalam bentuk narasi, bukan numbering. Pada bagian ini dapat ditambahkan “keterbatasan” dan “saran”. 


 
DAFTAR PUSTAKA

Semua referensi yang dikutip di dalam naskah harus disajikan di daftar pustaka dengan urutan sesuai abjad (A-Z) dari nama terakhir, nama depan disingkat (untuk penulis kedua dan ketiga dimulai dari nama depan yang disingkat kemudian nama terakhir). Pustaka yang tidak dikutip tidak boleh muncul di daftar pustaka. Penulisan daftar pustaka menggunakan metode Harvard (nama, tahun) dengan pemisah tanda titik. Berikut adalah contoh penulisan daftar pustaka (perhatikan penggunaan format miring-italic dan tanda petik!):

Referensi dari buku

Ulum, I. 2009. Intellectual Capital; Konsep dan Kajian Empiris. PT. Graha Ilmu. Yogyakarta.

Watts, R.L. dan J.L. Zimmerman. 1986. Positive Accounting Theory. Prentice-Hall. Englewood Cliffs. NJ.

Roos, J., G. Roos, N.C. Dragonetti, dan L. Edvinsson. 1997. Intellectual Capital: Navigating in the New Business Landscape. Macmillan Business. Houndsmills.

Referensi dari jurnal, majalah, koran, dsb.

Bontis, N. dan J. Fitz-enz. 2002. “Intellectual capital ROI: a causal map of human capital antecedents and consequents”. Journal of Intellectual Capital. Vol. 3 No. 3. pp. 223-47.

Abidin. 2000. “Upaya Mengembangkan Ukuran-ukuran Baru”. Media Akuntansi. Edisi 7. Thn. VIII. pp. 46-47.

Hanafi, M. 1998. “Efisiensi Emisi Saham Baru di Bursa Efek Jakarta”. KELOLA Gadjah Mada University Business Review. No. 17/VII/1998, h. 88-106.

Referensi dari internet

Pulic, A. 2000. “VAICTM – an accounting tool for IC management”. available online at: www.measuring-ip.at/Papers/ham99txt.htm (diakses pada 2 November 2006).

Referensi dari prosiding, thesis, disertasi, paper (unpublished)

Miller, M., B.D. Du Pont, V. Fera, R. Jeffrey, B. Mahon, B.M. Payer, dan A. Starr. 1999. “Measuring and reporting intellectual capital from a diverse Canadian industry perspective”. Paper presented at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues and Prospects. June. Amsterdam.

Ulum, I. 2008. “Intellectual capital and financial return of listed Indonesian banking sector”. Proceeding international research seminar and exhibition. Lemlit UMM. Malang.


TABEL

Penulisan judul tabel menggunakan angka Arab (1,2,3 dst) dan diletakkan di atas tabel. Garis pada tabel hanya menggunakan tiga (3) garis horisontal tanpa garis vertikal. Tabel sedapat mungkin tidak dari hasil scan. Informasi singkat dan penting tentang isi tabel diperkenankan. Setiap tabel harus mencantumkan sumber dan dicantumkan di bawah tabel kecuali tabel output olah statistik. contoh lihat di atas.

GAMBAR

Judul gambar diletakkan di bawah ilustrasi dan posisinya di tengah. Informasi singkat dan penting tentang isi ilustrasi diperkenankan. Setiap gambar harus mencantumkan sumber dan dicantumkan di bawah. Contoh lihat di atas.

 

Editor in Chief
Jurnal Akademi Akuntansi
 
Assoc. Prof. Ihyaul Ulum

 

 

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.

 

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