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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 OpenOffice, Microsoft Word, RTF, or WordPerfect 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. Manuscripts should be concise, tried to be no more than 25 pages (approximately 7,000 words).

  2. Margins at least one inch from the top, bottom, left and right.

  3. Authors should not identify themselves directly or indirectly in the script. Single author may not use the pronoun "we".

  4. The front page of the manuscript should contain the title of the manuscript, the author's name, the name of the institution where the author is affiliated, and email address.

  5. All pages should be numbered.

  6. The figures of the top ten, except in tables and lists, and if it is used as a unit or quantity (distance, weight and size) should be spelled. For example: three days; three kilometers, 30 years old. All other figures are expressed numerically.

  7. Words percent in the text using the word percent, while in tables and figures used symbols %.

  8. The title should be structured in such a way that the title lies in the middle, bold and uppercase (capital). Titles that use Indonesian does not exceed 12 words and uses English does not exceed 10 words.

  9. Abstracts must be submitted in English and Indonesian, consisting of approximately 150-200 words in one paragraph, written on the first page of the manuscript.

  10. Abstracts should be concise and state the objective of the script, issue / research questions, methods, results and conclusions and contributions. For keywords consisting of three to five words.

  11. Each manuscript should prioritize the main literature as sources for the last 10 years (it is assumed to be 80 percent from all references quoted).

  12. The script written at least include the components:


The introduction should be able to explain the rationality behind the research is written, so it can be justified why writing is an essential part of the research in the field.

Reader Review and Formulation of Hypothesis

This section contains the review of journal articles, books and other sources related to the topic of writing. Posts in this section should be able to assert that the formulation of the research problem is according to the research context. If necessary, the hypothesis formulated and is explained later in this section.

Research Methods

This section explicitly explain how it was done. Posts are organized effectively so that readers can obtain a complete and clear picture of the materials, tools and steps used and research conducted to answer this question. Expected writing clearly made with the size of the method can be easily replicated.


The results of the study outlines directly about what is observed and obtained in the study. This section narrates the results without interpretation or evaluation.

Discussion / discussions of research results

Discussion of results of research must be able to interpret the meaning of the results (either as expected or not).

Conclusion, Limitations and Suggestions

The concluding section briefly summed up the results and discussion of research results. Posts also needs to explain more about the implications of the results of research, along with the limitations of the study were made (both skopa and weaknesses) and the respective recommendations for the development of research in the field are discussed.

Each manuscript will be sent to the editor should be free of technical errors such as from typos, wrong way of doing citation, not a complete list of references.


Tables and Figures

Authors should consider the following general requirements.

  1. Each table and figure (graph) is presented on a separate page from the body (at the end of the script). Author is enough to mention on the inside of the script, where the inclusion of a table or an image, for example by writing (insert table X here).

  2. Reference to any tables or figures should be made in the script.

  3. Tables and figures must be interpreted without looking at the script.

  4. Each table or picture must be numbered, according to the title of the contents of tables or figures and source citation (if relevant).

  5. Tables, table titles, the table body, image and image title written with Times New Roman font 10.

  6. Table description and image discription are included at the bottom of the table or the right side of the image with font 10.

Sample of Table

Sample of Image


Gambar 7

Hubungan BI Rate dengan Nilai Tabungan Masyarakat di Perbankan (Miliar Rupiah)


How to write formula

Any formulas be numbered in Arabic numerals..

TAC = NIit – Cfit ........................................................................................................  1


NIit                       = net income of firm i in period t

CFit                      =  cash flow of operation of firm i in period t


How to write hypothesis

The hypothesis was written after the authors construct hypothesis formulation consisting of the author's argument with the results of previous research. The hypothesis was written with 12 font at the bottom of the formulation of hypotheses. Examples of writing hypothesis as follows.

H1: There is an increasingly lower earnings management in line with the change of the       company's life cycle stages of growth, mature until stagnant.

Quotes and References

References writing style for this journal is following the 16 edition of the Chicago Manual of Style especially the way to refer to and to present the references list.


From one source with one author: (Jones 1998).

From one source with two authors: (Jones dan Freeman 1980).

From one source with more than two authors: (Jones et al., 1997).

From two different sources: (Jones 1987; Freeman 1988).

From the same author but in different years of publication: (Jones 1988; 1999).

From the same author and the same year of publication: (Jones, 1999a; 1999b).

From the work of an institution. Please write by mentioning the acronym of the institution, for example (IAI 2012).


1. List of references should be arranged alphabetically based on first author's name or the name of an institution whose work is cited.
2. The composition of each reference: author's name, year of publication, title of the article or the name of a book, journal or publisher's name, page number.
3. Names of journals should not be abbreviated.

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

Becker, H., and D. Fritsche. 1987. Business Ethics: A Cross-cultural Comparison of Managers' Attitudes. Journal of Business Ethics 6: 289-295.

Bowman, R. 1980a. The importance of Market-value Measurement of Debt in Assesing Leverage. Journal of Accounting Research 18 (Spring): 617-630.

_____, 1980b. The Debt Equivalence of Leases: An Empirical Investigation. The Accounting Review 55 (April): 237-253.

Cohen, C. 1991. Chief of Indians-woman in Accountancy. Australian Accountant (December): 20-30.

Harry, J., and N. S. Goldner. 1972. The Null Relationship Between Teaching and Research. Sociology of Education 45 (1): 47-60.

Jensen, M. C., and C. W. Smith. 1985. Stockholder, Manager, and Creditor Interests: Applications of Agency Theory. In Recent Advances in Corporate Finance. Edited by E. Altman, and M. Subramanyam. Homewood, IL: Richard D.

Irwin, G., G. Munn, F. L Garcia, and C. J. Woelfel, eds. 1991. Encyclopedia of Banking and Finance. Issue to Nine, Chicago, IL: St. James Press.

Ohlson, J. A. 1991. Earnings, Book Values, and Dividends in Security Evaluation. Working Paper. Columbia University.

Footnote is not used for listing references quoted. Footnote is used to provide further clarification which can make a distortion in the flow of argument if it is included in the paragraph. Footnote should be numbered in Arabic numerals (the number be put in superscript style).