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Author Guidelines

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The Guidelines for Writing Article

The article employs double-spaced (2 space), uses A4 paper size, Old Style Bookman typography, 11 pts font size, except for tables, graphics, pictures, etc, which adjusts the author's requisite, or, unless the formats are specific in each article section (eg. , references, etc). The length of the article including abstracts, correspondence, content, and references is 4,500 to 5,500 words. Table is presented in the middle of the text with its information is aligned with the left margin and located above the table flat table placed above the table. Pictures and graphs are presented in the middle of the text with the information is placed on the bottom of the objects. Each table, picture, and graph is counted as 200 words. The entire manuscript (including tables, images and mathematical equations) is written in an editable format for editors.

Systematic of the Article

The results of a systematic study consist of: title, author's name (without academic degree), full address of the author's institution, correspondence address, abstract, keywords, introduction (without sub-chapter), hypothesis development (if any), research methods, results and discussions, conclusions, suggestions, and bibliography. The followings are the instructions for each section of the manuscript and other things required in writing the manuscript.

Conceptual paper is not accepted.

Title

The title consists of a maximum of 15 words with initial capital letters for each word.

Identity of Author

Authors name are written sequentially lengthwise from the first author without academic degree. Authors addresses are written complete including the name of the institution, the road, and the country. Write the phone/ mobile phone number and email correspondence.

Abstract

The abstract is written in English and containing 150-200 words in a paragraph. The abstract contains the research purpose, methods, results, and novelty.

Purpose: This is where you explain ‘why’ you undertook this study. If you are presenting new or novel research, explain the problem that you have solved. If you are building upon previous research, briefly explain why you felt it was important to do so. This is your opportunity to let readers know why you chose to study this topic or problem and its relevance. Let them know what your key argument or main finding is.

Method: This is ‘how’ you did it. Let readers know exactly what you did to reach your results. For example, did you undertake interviews? Did you carry out an experiment in the lab? What tools, methods, protocols or datasets did you use?

Findings: Here you can explain ‘what’ you found during your study, whether it answers the problem you set out to explore, and whether your hypothesis was confirmed. You need to be very clear and direct and give exact figures, rather than generalise.  It’s important not to exaggerate or create an expectation that your paper won’t fulfill. 

Novelty: This is your opportunity to provide readers with an analysis of the value of your results. It’s a good idea to ask colleagues whether your analysis is balanced and fair and again, it’s important not to exaggerate. You can also conjecture what future research steps could be.

Keywords

Keywords are mentioned below the abstract, written in English or Indonesian, containing 3 to 6 words or phrases. The keywords contain words or phrases which are often used in manuscripts and considered to represent and / or relate to the topic discussed.

Introduction

Introduction is written without subtitles / sub chapters and stating the outset of articles substance containing topics, gap phenomena / research gap / theoretical gap, problems, objectives, originality, grand theory / theory used in the study, and hypothesis formulation. Introduction offers theoretical concepts, ideas, and presents the findings of previous research as comparators, as well as the strengthening, enrichment and refinement of discussion, analysis and interpretation. The presentation should be coherent chronologically and the logical relationship between one paragraph and the following paragraph should be clear.

Method

Method is the sufficient information for the reader to follow the research flow well, so that the reader who will examine or develop similar research obtains the description of the research steps. This section describes the types of research and data types, population and sample, operational research variables, the data used (types and sources), data collection technique, and data analysis technique (model analysis).

Result and Discussion

The results are presented systematically, written without sub-chapters and written out completely in advance, then the author writes result discussion. The result narration contains the information, which is taken from the data, does not tell the data as it is, but tell the meaning of the data or information. For the information clarification purposes, author can add tables, images, etc. In addition, the results also present the items listed in the research objectives or the results of hypothesis examination which is proposed along with each step taken to the examination as written in the method section.

Discussion suggests results interpretation, argument development by linking the results, theories, and opinions, including the comparison with previous research results. It is also important to raise the possibility of their research results contribution to the development of science. This section does not rewrite the data on the research results.

Conclusion

Conclusion answers the objectives of research or study based on more comprehensive meaning of results and discussion of research. Suggestions are addressed for practical action (to the participating institution), for the development of new theories, and for further research.

Reference

Manuscripts are written by using standard citation application (Mendeley/ Endnote/Zotero). Reference uses APA6 (American Psychological Association) style reference manager. The references used had better be the latest references published in the last 10 years since the article is written. The total literature required is 18 or more and at least 80% of them are primary sources (for example, scientific journals). References are arranged alphabetically, chronologically and typed in indentation style, single-spaced, for example:

References from journal:

Kim, Y. C., Seol, I., & Kang, Y. S. (2018). A study on the earnings response coefficient (ERC) of socially responsible firms: Legal environment and stages of corporate social responsibility. Management Research Review, 41(9), 1010–1032. https://doi.org/10.1108/MRR-01-2017-0024

References from book:

Kotler, P., & Armstrong, G. (2014). Principle of Marketing (15th ed.). New Jersey: Pearson Prentice Hall.

References from internet:

Permana, T. (2017). Perekonomian Indonesia. Retrieved February 1, 2018, from www.keuangan.com

References from Proceeding:

Wan Abdullah, W. A., Percy, M., & Stewart, J. (2011). Corporate social responsibility in Islamic banks: A study of Shari’ah Supervisory Board disclosures and zakat disclosures in Malaysian and Indonesian Islamic banks. AFAANZ Conference, 3–5.

References from Unpublished Works (Thesis, Dissertation, etc):

Wahyudin, A. (2012). Pengaruh Ownership Structure terhadap Debt Policy dengan Prinsip-Prinsip Corporate Governance sebagai Variabel Intervening. Dissertation. Economics Doctoral Study Program Postgraduate Program of Diponegoro University.

State Documents:

Undang Undang Republik Indonesia Nomor 25 Tahun 2007 tentang Penanaman Modal.

Citation

The citation in manuscript articles is written in the format of names (one word) and years, such as: Fachrurrozie (2011) if its written in the commencement of a sentence, and (Yanto, 2012) if its written in the end of a sentence. If there are more than two authors used et al. After the first author's name, such as: Asrori, et al. (2010). For more than one reference, citations are based on chronology of the year or alphabets if there is the same year. Example: (Asrori, 2010; Kiswanto, 2010; Mukhibad, 2010; Yanto, 2010)) or (Niswah, 2008, Wahyudin, 2009, Khafid, 2010). The source of citations taken from the work of the agency should mention the acronyms of the institution concerned, for example, (IAI, 2013)

Table/Figure

Table or picture is presented in the body of the text. Each table or picture is given a serial number, the corresponding title to the contents of the table or picture, and the quotation source (if relevant). Table uses the font size according to the writer's requisite, single line spacing, table headings which is loocated on top, starting from the left margin, while the figure is presented by taking the middle position from the right-left, the title should be underneath the figure positioned in the middle, as follows:

Table 1. Reliability Test

Variables	Alpha Cronbachs Coefficient	Results
Control Environment	0,762	Reliable
Risk Assessment Manajemen	0,759	Reliable
Activity Control	0,789	Reliable
Information dan Communication	0,801	Reliable
Pengawasan	0,795	Reliable
Accountability	0,781	Reliable

Source: The Processed Primary Data (2017)

 

Figure 1. The Relation between Assurance Services, Attestation Services, and Nonassurance Services.

Source: Arens et.al. (2014)

 

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. The submission file is in OpenOffice, Microsoft Word, RTF, or WordPerfect document file format.
3. Where available, URLs for the references have been provided.
4. 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.
5. The text adheres to the stylistic and bibliographic requirements outlined in the Author Guidelines, which is found in About the Journal.
6. If submitting to a peer-reviewed section of the journal, the instructions in Ensuring a Blind Review have been followed.

Copyright Notice

The copyright of the received article once accepted for publication shall be assigned to the journal as the publisher of the journal. The intended copyright includes the right to publish the article in various forms (including reprints). The journal maintains the publishing rights to the published arti

Jurnal Dinamika Akuntansi is licensed under a Creative Commons Attribution 4.0 International License

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Author Fees

This journal charges the following author fees.

Article Submission: 0.00 (IDR)

Jurnal Dinamika Akuntansi is licensed under a Creative Commons Attribution 4.0 International License