Author Guidelines

Author Guidelines in 'Jurnal Akuntansi dan Bisnis Krisnadwipayana (JABK)'

  1. Format
  2. Font of manuscript: Times New Roman size 12, single spacing, justify on A4 paper, 2 columns.
  3. Manuscript length range is approximately 5,000 - 7,000 words includes attachments and references with normal margin.
  4. Cover should mentions title, author’s name, email, institution, and country of author. Article submission should include the latest curriculum vitae.
  5. All pages are numbered sequentially (including references and attachments). Footnotes, headers, and footers are not for author's name or title of article, but for additional information of text.
  6. Manuscript must follow JABK template of manuscript. Template for authors can be downloaded here.

 

  1. Article Structure
  2. Title

Title must be brief, clear, maximum 15 words with capital letter. Font is using: Times New Roman size 12, in bold, and in center text.

  1. Author's name, email address, institution, and country

The author's name (without academic degree), email address, name of institution, and country are written under the article title. When the script is written by a team, the editor only deals with first author, or correspondence author.

  1. Abstract

This section contains main issues, research objectives, methods / approaches and research results. The abstract is presented at the beginning of the manuscript and the presentation is approximately 250 to 300 words (in English and Indonesian). Abstract is approximately followed by 3 to 10 keywords.

  1. Introduction

This section describes the background of issues as well as the urgency and rationalization of the research. This section also describes the aims and contributions of research and organization of article. The indroduction consists of: (1) Background or reasons of  the research. (2) Literature review, (3) Problem formulation, and (4) The purposes of the research. The presentation in introduction should be explained clearly which includes the state of art, research gaps and the purpose of the discussed articles.

  1. Research methods.

This section describes the research design, scope or object (population and sample), data collection techniques, operational definition of research variables, and analytical techniques.

  1. Analysis and Discussion.

This section presents research analysis results. Tables, graphs (figures), and / or charts can be added in research analysis. The discussion section is describing data processing results, interpreting the findings logically, and linking with the relevant referral sources.

  1. Conclusion

The conclusion contains a brief summary of the research results and discussion which answers the research objectives.

 

  1. Tables and Figures

Existing tables or figures are presented with sufficient explanations by including numbers and titles. The number and title of the table are placed above the table, while the number and title of the figure are placed below the figure. The table only has horizontal lines in the headings and closings (3 lines system), vertical lines are not required. Complete the existing tables and figures by writing the source under each table/figure. Tittle of the tables and figures must be in bold and placed in the centre.

 

  1. Quotation

Quotation text is written by mentioning the author's last name and year of publication.

Example of Quotation:

  1. One source and one author: Pennacchio (2014) or (Pennacchio, 2014)
  2. One source and two authors: McDonald and Fisher (1972) or (McDonald and Fisher, 1972).
  3. One source and more than two authors: Quote all author's names on the first quotation : Lawter, Rua and Guo (2014) or (Lawter, Rua and Guo, 2014). For the next quotation is written by the first author's name and followed by "et al." : Lawter et al. (2011) or (Lawter et al., 2011)
  4. More than one source and one author : Azmi (2003); Berry (2003) or (Azmi, 2003; Berry, 2003).
  5. Source from an institution: IAI (2011) or (IAI, 2011).
  6. For direct quote with less than 40 words, enclose the quotation within double quotation marks (“...........”). Single space the entire quote and indented style. If the quotation is 40 words or more do not use the quotation marks with double space and indented style. (author’s name, year of publication and page number/s), Kieso (2018) or (Kieso, 2018:122)

 

  1. References

This section contains the sources which are cited in article body and does not contain sources which is not referred in text body. The used text format in Jurnal Akuntansi dan Bisnis is according to the format of APA 6th Edition (American Psychological Association) with the writing examples as follows.

Examples of Reference:

  • Books:

One Author

Suwardjono. (2005). Teori akuntansi: Perekayasaan pelaporan keuangan. Yogyakarta: BPFE.

 

Two to seven Authors

  1. Antony, R.N., & Govindarajan, V. (2007). Management control system(12th ed.). Singapore: Richard D Irwin. Mc. Grawhill.
  2. Kimmel, P.D., Weygandt, J.J., & Kieso, D.E. (2011). Financial acoounting(6th ed.). United States of Amerika: Wiley.
  3. Robinson, T.R., Greuning, H., Henry, E., & Broihahn, M.A. (2009). International financial statement analysis. United States of Amerika: Wiley.

 

Institutional Author

Ikatan Akuntan Indonesia. (2004). Standar professional akuntan publik. Jakarta: Divisi Penerbitan IAI

 

  • Edited books

Grubb, M., & Neuhoff, K. (Editor). (2006). Emisions trading and competitiveness: Allocations, incentives industrial competitiveness under the EU emissions trading scheme. London: Earthscan.

 

  • Translation Books

Author's name. (Year). Translation title (Edition). City: Publisher.

 

  • Online Books

Leaver, B.L., Ehrman, M., & Shekhtman. (2005). Achieving success in second language acquisition. doi:10.1017/CBO9780511610431.

 

  • Scientific Journals
  1. Li, J., Pike, R., & Haniffa, R. (2008). Intellectual capital disclosure and corporate governance structure in UK firm. Accounting and Bussines Research, 33(2), 137-159.
  2. Seven authors =  all names are written
  3. Eight authors = et al.

 

  • Conference Paper

Farahmita, A., & Siregar, S.V. (2014, 24-27 September). Faktor-faktor yang mempengaruhi kemungkinan perusahaan memilih metode nilai wajar untuk properti investasi. Paper dipresentasikan pada acara Simposium Nasional Akuntansi XVII, Lombok.

 

  • Thesis / Dissertation

Azmi, Z. (2003). Pengaruh ketidakpastian tugas terhadap hubungan antara karakteristik sistem akuntansi manajemen dan kinerja manajerial (Tesis). Universitas Gadjah Mada, Program Pasca Sarjana, Jogjakarta.

 

  • Law Rules and Others

Undang-Undang Republik Indonesia Nomor 20 Tahun 2003 Sistem Pendidikan Nasional. 8 Juli 2003. Lembaran Negara Republik Indonesia Tahun 2003 Nomor 4301. Jakarta

 

  • Source from the Internet

El Hida, R. (2010). Masih ada kebocoran pajak, tax ratio mustahil capai 16%. Diakses dari http://www.detik.com.

 

Terms of Article Submission

  1. Article is sent in softcopy (Microsoft word). Writer biography and research instrument in questionnaire form, interview result, and others are included. This is sent by online submissions on JAB website: https://jurnal.unkris.ac.id/index.php/jabk
  2. The submitted article must be attached by declaration letter which explains that the submitted article is free of plagiarism, the submitted article has never been published and or considered in other journals or publications.
  3. Information of acceptance or rejection of article will be announced in written notification.
  4. Articles which are not published will not be returned.