AUTHOR GUIDELINES

A. GENERAL GUIDELINES

  1. The article sent to JAMAK: JURNAL MAHASISWA AKUNTANSI is an original work of the author and has passed the plagiarism checkers;
  2. The submitted manuscript is the article that has never been accepted and or presented in any seminars and has yet published in a journal;
  3. The submitted manuscript is about the result of research, review of a research result, methods or new approaches in accounting field;
  4. The submitted article must adhere to the general guidelines, the manuscript structure guidelines, and manuscript format guidelines. Failure to adhere to these guidelines should cause the submitted manuscript to be rejected for the further process – article review process – (considered as never sending the article to JAR);
  5. The submitted manuscript should be in Open Office, Microsoft Word, or RTF file;
  6. All manuscripts should be sent to the editor of JAMAK: JURNAL MAHASISWA AKUNTANSI through online submission to the following address: https://jamak.fe.ung.ac.id. The article should not be sent through the e-mail address.

B. MANUSCRIPT SPECIFIC GUIDELINES

  1. The manuscript is sent in the form of a Microsoft Word (Open Office) file. Sending a PDF format file is not allowed;
  2. The manuscript is typed using Times New Roman in A4 page size with 3 cm margins (upper, right, and bottom) and 3.5 cm (left margin). The manuscript length is 10 – 15 pages including references;
  3. The first page of the manuscript should contain the title of the manuscript, name of the author(s), institutional affiliation of the author(s), author(s) correspondence, and e-mail address.

    a. The title should be written using size 14 font and boldly printed. The title in Bahasa Indonesia should not exceed 12 words, and no more than ten words for the title in English;

    b. Name, affiliation, address, and e-mail are printed using size 12 font. The name should be printed in bold;

  4. The abstract is written both in English and Bahasa Indonesia. The abstract length is 150 – 200 words written in one paragraph. The abstract is clear and concise. It should clearly state the research objectives, research questions, methods, major results, and conclusions. A three to five keywords is required.;
  5. The article is written with size 12 font in a single space.;
  6. Author(s) should not directly and indirectly identify himself within the article. A single author should not use the pronoun “we”;
  7. All pages should be numbered;
  8. Numbers, except in tables and lists and if used as units (distance, weights, and measurement) or quantity, should be followed by explanation written in brackets. For example: three days; 3 (three) kilometers; 30 (thirty) years;
  9. The word percent should be written in words within the text and in symbol % within the table;
  10. Each manuscript should prioritize using primary source references. The manuscript should use at least 80% of the references published within the last ten years of the total references used in the article.
  11. The submitted article should at least contain the following components:

    a. Introduction: the introduction part should describe the rationale behind the written article, thus it can justify the reason for this written manuscript as an essential part of the research in its field. The introduction should at least compose problem backgrounds, research gaps, objectives, and research contributions;

    b. Literature Review: this part consists of a critical literature review on journal articles, books, and other sources that are relevant to the topic of the article. This article should be able to affirm that the problem statement in this study is relevant to the research context. Each main concept within the research should be sufficiently described. When a research uses a hypothesis, each hypothesis should be properly formulated with sound argumentation and support from the previous studies.;

    c. Research method: this part should explicitly describe how research is carried out. This part is organized effectively for the readers to have a complete and clear description of the materials, tools, and stages employed to solve the research problems. The writing should be clearly stated with easily replicable methods by describing the design, data and data source, definition of operational variables, as well as technique of data analysis;

    d. Results: research results should describe what has been observed and obtained from the study. This part narrates the research results that neither provide interpretation nor evaluation of the results;

    e. Discussion: discussion of the research results should be able to provide an interpretation of the research results (regardless of whether or not it meets the expectation). The discussion should be in line with the research objectives by taking into consideration the developed literature review;

    f. Conclusion: this part briefly concludes the result and discussion of the study. The conclusion should be synchronized with the research objectives. This part should also further describe the implication of the results, limitation of the study (including its weaknesses) and appropriate recommendations to enrich the discussed field of study.;

  12. Each manuscript that will be sent to the editor should be free from technical errors, such as typo, citation errors, incomplete references, etc. To avoid such errors, authors are strongly advised to use MENDELEY with APA (American Psychological Association) 6th Edition style.

 

TABLES AND GRAPHICS

Author(s) should pay attention to the following guidelines.

  1. Each table and figure (graphic) should be inserted within the body of the article;
  2. References for each table or graphic should be included within the manuscript;
  3. Table and graphic should be easily interpreted without having to include them within the manuscript;
  4. Each table or graphic should be subsequently numbered, captioned appropriately in compliance with the content of the table or figure and source of citation (when relevant);
  5. Table, caption of the table (table title), body of the table, graphic, and title of the graphic are written using Times New Roman font with the size ten and single space;
  6. Table notes and or graphic notes are inserted in the bottom of the table or on the bottom right of the table using size ten font.

 

MATH FORMULA

The formula is written in editable text.

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

Notes:

NIit           = net income of  i on t period of time

CFit     =  cash flow of operation of i company on t period of time

 

HYPOTHESIS WRITING

The hypothesis should be written only after the hypothesis has been carefully considered by providing author argumentation based on the results of the previous studies. The hypothesis is written in size 12 font below the hypothesis formulation section. The example is provided below:

H1:      there is a steady decrease of earnings management that parallel with the change within the life cycle of the company from the growth to mature, to the stagnant stage.

 

CITATION AND REFERENCING

The referencing style should adhere to the American Psychological Association (APA)  6th Edition especially to refer and present references in the reference section. The citation and reference should use Mendeley (manual writing of citations is not allowed).

Citation

  1. One citation source with single author: (Jones 1998).
  2. One citation source with two authors: (Jones and Freeman 1980).
  3. One citation source with more than two authors: (Jones et al., 1997).
  4. Two citation sources with different authors: (Jones 1987; Freeman 1988).
  5. Two citation sources with the same author: (Jones 1988; 1999). If the publication date is the same: (Jones, 1999a; 1999b).
  6. Citation source from institutions is written by mentioning the abbreviation of the institution, for instance (IAI 2012).

Referencing

  1. A list of references is arranged alphabetically based on the first author’s name or the institution name, which works being cited.
  2. The way each reference is arranged: author’s name, publication year, title of the article or book, name of the journal or publisher, page number(s).
  3. It is not allowed to put the name of the journal into abbreviation.
  4. The proportion of the reference literature published within the last ten years is at least 80%.
  5. It is not allowed to use the reference from the repository of the final thesis, academic journal of the students, and blog.

Referencing Example

American Accounting Association, Committee on Concepts and Standards for External Financial Reports. 1977. Statement on Accounting Theory and Theory 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 (Desember): 20-30.

Harry, J., dan N. S. Goldner. 1972. The null relationship between teaching and research. Sociology of Education 45 (1): 47-60.

Jensen, M. C., dan C. W. Smith. 1985. Stockholder, manager, and creditor interests: Applications of agency theory. Dalam Recent Advances in Corporate Finance. Diedit oleh E. Altman, dan M. Subramanyam. Homewood, IL: Richard D.

Irwin, G., G. Munn, F. L Garcia, dan C. J. Woelfel, eds. 1991. Encyclopedia of banking and finance. Edisi ke Sembilan, Chicago, IL: St. James Press.

Ohlson, J. A. 1991. Earnings, book values, and dividends in security evaluation. Working paper. Columbia University.