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Author Guidelines

The manuscript submitted for Jurnal Akuntansi Kontemporer should be an original research paper which sufficiently contributes novelty to accounting literature. The corresponding author should also provide a statement that the manuscript is not concurrently being under consideration for publication elsewhere. The structure of manuscript is as follows: 

1. Title. The title should be short, clear and informative, but does not exceed 10 words.
2. Author's names and institutions. The author's names should be accompanied by the author's institutions and an email account, without any academic title. It should be placed below the title. For a joint paper, one of the authors should be notified as the corresponding author.
3. Abstract and keywords. The abstract should be approximately 100 – 250 words, concise covering the aim, the methodology, and the result of the study. The key words should be of 3 to 5 words or phrases.
4. Introduction. This section explains the background, the scope of the study, the aim, the contributions and the results.
5. Literature Review and Hypotheses Development. The hypotheses are not necessary included, particularly for qualitative research.
6. Research Method. This section describes the tools of analysis along with the data and their sources.
7. Results and Discussion. This section explains the results of the study.
8. Conclusion. This section concludes and provides conclusion, implications, and suggestion for future study.
9. References. This section lists only the papers, books, or other types of publications referred in the body of the manuscript. Please use mendeley or other references tools.

 

General Writing Format

1. The manuscript is prepared in an A4 paper, single-sided, and single line spacing format. A new paragraph should start 5 characters from the left margin, using 12-size, Book-antiqua font type.
2. The manuscript is written in proper English.
3. The manuscript should be between 15 to 25 pages long.
4. The top and bottom margins are 1 inch.
5. The title is written using capital letters only at first word or special name (example: location name), 14 font size, center position.
6. Sub titles are written using capital letters only at first word or special name, 12 font size, starting from the left margin.
7. Sub of sub titles, if any, are written using capital letters only at first word or special name. They should be started from the left margin.
8. Sub of a sub of sub titles, if any, are written using capital letters only at the beginning of each word except for connecting words, all in italics. They should be started from the left margin.
9. References should be those of the last ten years publication (>80%), except for key references (80%). Referring to any textbook should be minimized (<20%).

 

Guideline for Writing Reference Citations and references must strictly follow the APA (American Psychological Association) style. References should include only works that are cited within the text of the manuscript. Consulting the APA style manual (http://www.apastyle.org/pubmanual.html) is strongly recommended for completing manuscript submissions.

References should appear as:

Book with one author:

Author, A. (Year). Title of work. Location/City: Publisher.

Example

Simons, R. (2010). Seven Strategy Questions: A Simple Approach for Better Execution. Massachusetts. United Stated of America: Havard Business Press.

Book with two authors and more than two authors:

Author, A., dan Author, B. (Year). Title of work. Location/City, State: Publisher.

Example

Lachotzki, F., dan Noteboom, R. (2005). Beyond control managing strategic alignment through corporate dialogue. West Sussex, England: John Wiley & Sons.

Journal article:

Dumay J., dan Cai L. (2014). A review and critique of content analysis as a methodology for inquiring into IC disclosure. Journal of Intellectual Capital, 15(2), 264–290

Website:

Australian Bureau of Statistics. 2000. 1996 Census of Population and Housing: Northern (Statistical Division) Queensland. Didapat dari http://www.abs.gov.au., 23 September 2001, pukul 17:20WIB.

Unpublished doctoral dissertation or thesis:

Widowati, S., dan Rachmawati, D. (2017). Analisis pengaruh arus kas operasi, laba, kepuasan karyawan, dan kepuasan pelanggan untuk memprediksikan arus kas operasi masa depan. Skripsi. Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya.

Published proceedings:

Urumsah, D., Quaddus, M. dan Galbrieth, J. (2011). An investigation into the factors influencing consumers to use e-services of indonesian airlines: the role of motivation. Prosiding. In European Conference on Information Systems (ECIS) 2011:England.

A presented paper:

Omar, N., Mohamed, I. B., Sanusi, Z. M. dan Prabowo, H.Y. (2013). Understanding social network analysis (SNA) in fraud detection. Paper presented at the 2nd International Congress on Interdisciplinary Behavior and Social Science, ICIBSoS 2013: Jakarta.

Citation Citation in the text body should be written using the family name and years of publication.

Example:

a. Simons (2010) suggests that the strategy is...

b. Inflation targeting would be sufficient (McCain, 1982).

c. The definition of contagion is ... (Wagner, 1976; Rhonda 2009).

d. The Authors are recommended to use Mendeley reference software.

Tables and Figures Tables and figures should be presented as follows:

1. The name of tables and figures should follow a numbering system (Arabic numbering system). The title of the tables and figures are placed at the top and the bottom respectively.
2. The tables and figures should provide the source of information, if any, at the bottom.
3. Any table should contain only heading and contents. The table contains row lines only without column lines. Note(s) and source(s) should be included underneath the table where appropriate.
4. How to send the manuscript
   1. The manuscript in Microsoft word should be sent to the editor by clicking the Online Submission tab on our Website.
   2. A brief bio that contains the full name, academic title, institution, telephone, mobile number, and others should be written in the fields of data when registering online in the website submission.
   
   Final Decision
   Taking into account the results of the peer reviewing process, the decision as to the acceptability of each manuscript for publication will be notified to the author(s) through the website system in the following alternative conclusions: a. Accepted without revision, or b. Accepted with minor revision, or c. Accepted with major revision, or d. Rejected.

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. Regarding point no. 1, author must fill in the Statement of Authorship (see the template of Statement of Authorship). The statement of authorship has to be submitted via OJS.
3. The submission file is in Open Office, Microsoft Word, RTF, or WordPerfect document file format.
4. Where available, URLs for the references have been provided.
5. 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.
6. The text adheres to the stylistic and bibliographic requirements outlined in the Author Guidelines, which is found in About the Journal.
7. If submitting to a peer-reviewed section of the journal, the instructions in Ensuring a Blind Review have been followed.

Copyright Notice

Authors who publish with this journal agree to the following terms:

1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in Jurnal Akuntansi Kontemporer.
2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).

Privacy Statement

The names and email addresses entered in this journal site will be used exclusively for the stated purposes of this journal and will not be made available for any other purpose or to any other party.