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The Indonesian Journal of Accounting Research Template Write the Title Briefly and Clearly
(no more than 15 words is recommended)
Abstract: Please write the Abstract in English and Abstrak in Bahasa Indonesia, each of which contains around 150-300 words. These instructions give you guidelines to prepare papers for IJAR. Use this document as a template if you are using Microsoft Word 7.0 or later.
Keywords: Keyword1, Keyword2, Keyword3 (3-5 keywords, 11 pt, Times New Roman, justify, italic)
Abstrak— Tuliskan Abstract dalam Bahasa Inggris dan Intisari dalam Bahasa Indonesia, masing-masing sekitar 150-300 kata. Dokumen ini merupakan format panduan bagi penulis untuk mennulis makalah yang siap dipublikasikan dalam jurnal.
Para penulis harus mengikuti petunjuk yang diberikan dalam panduan ini. Anda dapat menggunakan dokumen ini baik sebagai petunjuk penulisan dan sebagai template di mana Anda dapat mengetik teks Anda sendiri.
Kata Kunci: Kata Kunci 1, Kata Kunci 2, Kata Kunci 3 (3-5 kata kunci, 11 pt, Times New Roman, justify, italic)
The Indonesian Journal of Accounting Research – Sep, Vol. nn , No.n , Year
1.
IntroductionIntroduction to include research motivation(s), background, research question(s) and research objective(s).
Paper size 17,5 cm x 25 cm. Top and bottom should be set to 2.5 cm, left and right margin should be set to 2 cm. Paper shall have a maximum length of 7,000 words (the word count limit includes title, abstract, tables, figures) before references list.
Cover page should state the titles without any author’s name. The titles typed in single space, Times New Roman fonts 14 font size, Bold. Author typed in Times New Roman fonts 12 font size, Bold and Italic. Author’s affiliation typed in Times New Roman fonts 12 font size, Italic.
The subtitle “Introduction” should be typed in Times New Roman fonts 12 font size. The content should be typed in 1.5 space, Times New Roman fonts 11 font size.
2. Theoretical Framework and Hypothesis Development
Theoretical Framework and Hypothesis Development (if present) to explain the theoretical framework used as the logical basis to develop hypothesis or research proposition and research model.
3. Research Method
Research Method to describe data selection and collection approach, measurement and operational variable definition and data analysis method.
All pages including tables, pictures, appendix and references should be labeled by page number. Table content typed in Times New Roman fonts 10 font. Every table and picture should be numbered, titled and cited (if applicable).
Table 1.
Table Title Example
Items N Minimum Maximum Mean Std. Deviation
SOCIAL 165 2,0000 5,0000 3,006061 ,4485338
PROFIT 165 -,2214 ,4317 ,061329 ,1062395
VALUE 165 ,0544 18,6404 2,316820 3,1036776
Citations in the body of manuscript should confirm the following examples:
a. One citation resource with one author (Zang, 2012)
b. One citation resource with two authors (Balsam and Miharjo, 2007) c. One citation resource with more than two authors (Ali et al., 2015)
d. Two citation resources with different authors (Ali et al., 2015; Zang, 2012) e. Two citation resources with one author (Zang, 2006, 2012)
f. Two citation resources with one author published in the same year (Brownell, 1982a, 1982b).
The Indonesian Journal of Accounting Research – Sep, Vol. nn , No.n , Year
g. Citation resources from an institution should be stated using the acronym of the institution (FASB, 1994)
4. Results and Discussion
Results and discussion present result of data analysis, hypothesis testing, answer of research question, as well as finding and its interpretation.
5. Conclusion, Implication and Limitation
5.1. Conclusion
Conclusion, Implication and Limitation to provide the summary of research findings, implications and suggestions for future research.
5.2. Implication and Limitation
Conclusion, Implication and Limitation to provide the summary of research findings, implications and suggestions for future research.
References only references cited in the paper that may be stated in this part and all cited references should be stated here. References should be listed in an
alphabetical order of the author’s last name or the institution’s name. References should be stated with the following order: author(s) name, publication year, title of the paper or textbook, name of the journal or publisher and page number.
Appendix consist of tables, pictures and research instrument.
Reference
Citations and references must follow APA style. Using reference manager tools such as endNote, Mendeley, and Zotero is highly recommended for compiling the citations and references. The examples are provided below.
Publication with one author:
Zang, A. Y. (2012). Evidence on the trade-off between real activities manipulation and accrual- based earnings management. The Accounting Review, 87(2), 675-703. doi: 10.2308/accr- 10196.
turnover. Journal of Accounting and Economics, 43(1), 95-119. doi:
10.1016/j.jacceco.2006.09.004.
Publication with more than two authors:
Ali, S., Green, P., and Robb, A. (2015). Information Technology Investment Governance:
What is It and Does It Matter? International Journal of Accounting Information Systems, 18, 1–25. doi: 10.1016/j.accinf.2015.04.002.
Book:
Cooper, D. R., & Schindler, P. S. (2014). Business Research Methods. New York: The McGraw Hill Companies.
Book or document with institution author:
ACCA F9. (2016). ACCA Paper F9Financial Management (9th ed.). London: BPP Learning Media Ltd.
Website:
The Coca-Cola Company. (2017). 2016 sustainability report. Retrieved from http://www.coca- colacompany.com/content/dam/journey/us/en/private/fileassets/pdf/2017/2016-sustainability–
update/2016-Sustainability-Report-The-Coca-ColaCompany.pdf Doctoral dissertation or master’s thesis:
Zang, A. Y. (2006). Evidence on the tradeoff between real manipulation and accrual manipulation (Doctoral dissertation, Duke University).
