Author Guideline

Format:

  1. Article should at least consit of these parts: Introduction, Literature Review and Hypothesis Development ( only literature review for qualitative research), Research Method, Result and Analysis, Conclusion and Reference. Acknowledgement (if any) should be palced after the Conclusion and before the Reference.
  2. Article must be written on A4 paper size with 12pt font size and double line spacing, except for direct quotation. Direct quotation should be typed using single line spacing and in indented style.
  3. Page margin should at least 2,5 cm for all sides (top, bottom, up right and left)
  4. Article should be written efficiently in approximately 10 to 20 pages. 
  5. All pages must be numbered, including reference and appendix.
  6. Authors are encouraged to use Mendeley applications for citation and referencing.
  7. Manuscript must follow SAR's template of manuscript. Template for authors can be downloaded here. 

Structure of Article:

  1. Title. Tiltle in Indonesian should consist of no more than 12 words, while title in English should consit of no more than 10 words.
  2. Name of Authors, Institution and Email. Name of authors without academic degree. Coresponding author must stated his/her email.
  3. Abstrack and Keywords. Abstract are written preferably from 100 to 250 words and needs to be written in both English and Indonesian. Abstract should provide summary of purpose of the article, method, result and conclusion. Abstract should also be followed by keywords of 3 to 5 words. 
  4. Introduction. Provides explanation of research background, purpose of the research and research contribution. 
  5. Literature Review and Hypothesis Development, contains previous literatures related to the research and explains the hypothesis development.
  6. Research Method,describes research plan or research design, research object and target (population and sample), technique in collecting research data, research model and rechnique used for analysis.
  7. Result and Analysis. Present result of data analysis, hypothesis testing, answer of research question, as well as finding and its interpretation.
  8. Conclusion. Describes the research conclusion, limitation of the research, and suggestions for conducting future research. 

Table and Figure (Graph):

  1. Table and figure should be efficiently presented (only for table and figure with the result of data) and are placed on the article. Table and figure presented on the appendix are to show the data processing.
  2. Table and figure must be numbered in sequence and be given a title that reflects its contents.
  1. Reference of table and figure must be mentioned on the article.
  2. Author should mention on the article where table and figure are attached.
  3. Table and figure should be able to be interpreted without referring to the article.
  4. Source of table and figure should also be presented.
  5. Figure must be prepared in a printable version.

Citation:

Citation on text is written between open and close parenthesis mentioning author’s surname, year without comma, and page number if necessary.

  1. One source of citation with one author: (Syafruddin 2001); two authors: (Habbe and Hartono 2000); more than two authors: (Budiono et al. 1999); more than one source of citation with different authors: (Mardiyah 2001; Kusumawati 1999); more than one source of citation with similar author: (Djakman 1998, 2000).
  2. When citation is accompanied with page number: (Brownell 1981, 845).
  3. When referring to author with more than one article in the same year, use letter a, b, … after year on citation, e.g. (Joni 1999a, 1999b) or (Joni 1999a, Daud 2000b).
  4. When author’s name is mentioned on the text, the name does not have to be mentioned on citation, e.g. “Alamsyah (1998) stated …”
  5. Source of citation from an institution’s work should mention the acronym of the institution, e.g. (IAI 1994).

Reference

Not less than 80% of the total cited literatures should be in the form of papers published in national and international scientific journals. The suggested references are the most recent publications (within the last 8 years). Articles in preparation, unpublished observations, and personal communication should not be included in the reference list but should only be mentioned in the article text. The other references can come from textbooks, proceedings, or other valid scientific sources. Information sources that come from online sites (internet) are allowed if the sources are trustful and accountable, such as research institution site, universities, and governments. 

An article should contain the reference (only for source of citation) that is sorted alphabetically using author’s surname or institution’s name, e.g.:

Book

One Author

Bringham, E. F. 1992. Fundamental of Financial Management 6th. Fort Wort: The Dryden Press.

Two to Four Authors

Cooper, D. R. and P. S. Schindler. 2001. Business Research Method. New York: McGraw Hill.

Guan, L., D. R. Hansen, and M. M. Mowen. 2009. Cost Management. Mason: South Western.

More than Four Authors

Booth, W. C. et al. 1995. The Craft of Research. Chicago: University of Chicago Press.

Institutional Author

Ikatan Akuntan Indonesia. 2004. Standar Profesional Akuntan Publik. Jakarta: Divisi Penerbitan IAI.

Journal

Gumanti, T. A. 2001. Earnings Management dalam Penawaran Saham Perdana di Bursa Efek Jakarta. Jurnal Riset Akuntansi Indonesia4 (2), 165-183.

Geiger, M. A. and S. M. Ogilby. 2000. The First Course in Accounting: Students Perceptions and their Effect on the Decision to Major in Accounting. Journal of Accounting Education, 18, 63-78.

Website

Australian Bureau of Statistics. 2000. 1996 Census of Population and Housing: Northern (Statistical Division) Queensland. Downloaded on 19 August 2001, http://www.abs.gov.au.

Bond, T. 2004. ED1401: Childhood and Adolescence, week 12 notes. Downloaded on 25 February 2005, http://learnjcu2004.jcu.edu.au.

Workshop/Seminar

Abbott, K. and  J. Seymour. 1997. Trapping the Papaya Fruit Fly in North Queensland. Paper presented at the Australian Entomological Society Conference, Melbourne.

Fitriany and D. Sari. 2008. Studi atas Pelaksanaan PBL dan Hubungannya dengan Prestasi Mahasiswa. Paper presented at the Simposium Nasional Akuntansi XI, Pontianak.

Thesis/Dissertation/Working Paper

Utama, S. 1996. The Association between Institutional Ownership and Trading Volume Reaction to Annual Earnings Announcements. Ph.D Dissertation, Texas A&M University.

Chambers, D. J. 2003. Earnings Persistence and Accrual Anomaly. Working Paper, University of Illinois at Urbana-Champaign.

Chan, K., L. Chan, N. Jegadeesh, and J. Lakonishok. 2004. Earnings Quality and Stock Returns. Working Paper, University of Illinois at Urbana-Champaign.

We HIGHLY recommend that authors use reference managers such as End Note, Mendley. 

Download Jounal Template Soedirman Accounting Review