Submissions

Author Guidelines

INSTRUCTION FOR AUTHOR

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 "Bell MT" 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 JAA 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 15 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 Bell MT 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. This section must be written clearly about the theory and study of literature relating to the discussion in this study and the hypotesis of the research.

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: