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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 Open Office, Microsoft Word 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, which is found in About the Journal.
  • If submitting to a peer-reviewed section of the journal, the instructions in Ensuring a Blind Review have been followed.
  1. The article is typed with 1.5 spacing on A4 (210 x 297 mm) paper and 2 centimeter margin with Times New Roman font type and size 11.
  2. The article write in English. The length of the article is no more than 7.000 words or approximately 15-25 pages  (A4 paper).
  3. Author should attach CV, correspondence address in a separate sheet (office address, home address, mobile no, e-mail, home phone no) and statement that the article is not submitted to or published by other journal
  4. The Systematically writing cover :

Title. A title must not exceed more than 12 words in Bahasa Indonesia or 10 words in English.

Abstract. Abstract is written in English and consist of 200-400 words. The contents of the abstract : research problem(s), objective(s), method, finding and contribution, research limitation/ Implication

Keywords. At least four keywords to make alphabetical listing easier.

Introduction. Contain research background, research motivation(s), research question(s), research objective(s).

Theoretical Framework and Hypothesis Development. (if present) to explain theoretical framework used as the logical basis  to develop hypothesis or research proposition and research model

Methods. to describe data selection and collection approach, measurement and operational variable definition and data analysis method.

Results and Discussion. contain of  research finding(s)

Conclusion. contain of  research findings and suggestion for the future research.

Reference. Only references cited in the paper that may be stated in this part and all cited references should be stated here

  1. Direct citation more the three lines should be typed at one spacing indented style
  2. All pages including appendix and references should be labeled by page number
  3. Every table and picture should be numbered and named as its content and citation resources (if relevant)
  4. Citation in the body of manuscript should confirm the following examples :

a. One citation resource with one author (Miller, 1977), if followed by page number (Miller 1977:245)

b. One citation resource with two authors (Jansen and  Meckling, 1976)

c. One citation resource with more than one author (Mitchell et al., 1995)

d. Two citation resource with difference authors (Dunk, 1990; Mia, 1988)

e. Two citation resource with the same author (Miller, 2003, 2008), if its in the same published year (Miller, 1998a, 1998b)

f.  Citation resource from an institution’s should  be stated using the acronym of the institution (USAKTI , 1998)

10. Each paper should state the references as follow :

a.  References should be listed in an alphabetical order of the author’s last name or the institution’s name

b.  References should be stated with the following order : author name, publication year, the title the journal paper or  textbook, journal name or publisher and page number, example :

Abowd J.M.. dan D.S. Kaplan. 1999. Executives Compensation : Six Questions that Need Answering. NBER working paper : 1-37

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

Hanafi, A. 1999. Partisipasi dalam Siaran Pedesaan dan Pengapdopsian Inovasi. Jurnal Forum Penelitian 1(1): 33-47.

Indriantoro, N. 1993. The Effect of Participative Budgeting on Job Performance and Job Satisfactionwith Locus of Control and Cultural Dimentions as Moderating Variable. Ph.D. dissertation. University of Kentucky, Lexington

Porcano, T. M. 1984a. Distrutive justice and tax policy. The Accounting Review 59(4) : 619-636

____________1984b. The perceived effects of tax policy on corporate investment intentions. The Journal of the American Taxation Association 6 (Fall) : 7-19

Pyndyk, R.S. and D.L. Rubinfield. 1987. Econometric Models & Economic Forecast, 3rd ed. NY: McGraw-Hill Publishing. Inc.