Author Guidelines

Carefully read the submission guidelines as follows:

GENERAL REQUIREMENTS

The minimum standard requirements of AKRUAL: Jurnal Akuntansi must be:

  1. written in English and Times New Roman font
  2. The length of the submitted paper is at least 10 pages and no more than 15 pages. Editors will evaluate if a paper is needing more than 15 pages.
  3. Use of a tool such as Mendeley, or EndNote for reference management and formatting, and choose APA style
  4. Make sure that your paper is prepared using the AKRUAL paper template

STRUCTURE OF THE MANUSCRIPT

The manuscript must be prepared and suggested present follow the structure:

Title. The title of the paper should describe research aims, method/model, and objective, without Acronym or abbreviation

Abstract. The Abstract has 150 to 200 wordsNo citation; State in the abstract a primary objectiveresearch designmethodologymain outcomes, and results, and the conclusions.

Section structure. Authors are suggested to present their articles in the section structure: 

  1. Introduction. In introduction clearly explain the nature of the problem, previous work, grand theory, research gap, hypotesis development (if any), novelty, purpose, and contribution of the paper. Ensure that your paper has been fully proofread before submitting it for publishing.
  2. Method. Briefly explain the data and its sources, definition of variables, and method analysis used in the study. Equations should be centered and numbered as the following example. It is preferable to use ‘equation editor’ or ‘Math Type’ for the necessary equations
  3. Results and Discussion. This section explains the results of the study. It should be presented clearly and concisely. Author(s) should explore the novelty or the contribution of the work to the economics and accounting literature. Clearly present the result of analysis and its discussion using primary, relevant and update references.
  4. Conclusion. In this section, author present brief conclusions from the results of research with suggestions for advanced researchers or general readers. A conclusion may review the main points of the paper, do not replicate the abstract as the conclusion. Not only do author write down the major flaws and limitations of the study, which can reduce the validity of the writing, thus raising questions from the readers (whether, or in what way), the limits in his studies may have affected the results and conclusions. Limitations require critical judgment and interpretation of their impact. The author should provide the answer to the question: is this a problem with error, method, validity, and or otherwise? Clearly state advantages of result of the study, limitations and possible applications. This section proportion is about 10-15 % of the total length.
  5. Acknowledgement. You may wish to thank those who have supported you and your work. Personal acknowledgements will be limited to appropriate professionals who contributed to the paper, including technical assistance and/or financial material support.

References. Citations and references must strictly follow APA style.  References should relate only to the content that is cited within the text of the manuscript.  Consulting the APA style manual (https://irsc.libguides.com/apa/journalarticlereferenceexample) is highly recommended for compiling manuscript submissions. (12 pt, Times New Roman)

  1. References refers to APA Style (American Psychological Association 6th Style)
  2. Approximately 80% references include 10-15 years
  3. Approximately 80% primer source (journal article, magazine article, Newspaper Article, Statute, Report, encyclopedia article), and 20% seconday source (book, web page)
  4. Use a reference management software like MENDELEY or ENDNOTE

Book with 1 author

In-text Citation

:

(MacDonald, 2007)

Reference

:

MacDonald, R.G. (2007). Biochemistry. New York, NY: McGraw Hill.

Book with 2 authors  

In-text Citation

:

(McKee & McKee, 2009).

Reference

:

McKee, T. & McKee, J.R. (2009). Business ethics: The moral basis of commerce (4th ed.). New York, NY: Oxford University Press.

Book with 3-6 authors

In-text Citation

:

(James et al., 2005).

Reference

:

James, C., Cameron, P. D., Smith, Y. N., Hawthorne, H., & Cushing, S., M. (2005). The sociological theory of people and places. New York, NY: Oxford University Press.

Article from a print journal (no DOI)

In-text Citation

:

(Marshall & Clark, 2010).

Reference

:

Marshall, M. & Clark, A. M. (2010). Is clarity essential to good teaching? Teaching Philosophy, 33(3), 271-289.

Article from a print journal (with DOI)

In-text Citation

:

(Chaffee & Weston, 2010).

Reference

:

Chaffee, B. W. & Weston, S. J. (2010). Association between chronic periodontal disease and obesity: A systematic review and meta-analysis. Journal of Periodontology, 81(12), 1708-1724. doi: 10.1902/jop.2010.100321

Article from a print magazine

In-text Citation

:

(Markels, 2007).

Reference

:

Markels, A. (2007, July 23-30). Taking credit's temperature: Risky home loans run a fever, and the market prays it doesn't spread. U.S. News & World Report, 143(3), 37-39.

Magazine article from the Internet (freely available)

In-text Citation

:

(Copeland, 2011).

Reference

:

Copeland, L. (2011, January 26). The anti-social network: By helping other people look happy, Facebook is making us sad. Slate. Retrieved from http://www.slate.com/

Online newspaper article (Internet, freely available)

In-text Citation

:

(Pfahler, 2011).

Reference

:

Pfahler, E. (2011, January 5). Private investigator: Allegations about Port St. Lucie mayor meeting with police chief 'unfounded.' TCPalm. Retrieved from http://www.tcpalm.com/news/2011/jan/05/private-investigator-allegations-about-mayor-faiel/ 

State statute

In-text Citation

:

(Fair Housing Act, 2011).

Statute name and year.

Reference

:

Fair Housing Act, 2011 Fla. Statutes §§ 760-760.20-760.37 (2011).

Statute name, year of source, source, sections, and year of statute.

Cite unpublished or unattributed material (author listed)

In-text Citation

:

(Bronson, 2013)

Reference

:

Bronson, E. (2013). Table of company earnings by growth rate. In F. Harber (Comp.), MAR2011: Principles of marketing (pp. 15-16). Fort Pierce, FL: Indian River State College.

Cite unpublished or unattributed material (no author)

In-text Citation

:

("Table of company," 2013).

Reference

:

Table of company earnings by growth rate. (2013). In F. Harber (Comp.), MAR2011: Principles of marketing pp. 15-16. Fort Pierce, FL: Indian River State College.

Cite unpublished dissertation or thesis

In-text Citation

:

(Skidmore, 2017).

Reference

:

Skidmore, K. L. (2017). The effects of postpartum depression among young mothers who give children up for adoption (Unpublished master's thesis). Nova Southeastern University, Fort Lauderdale, FL.

Cite a dissertation published in a subscription database

In-text Citation

:

(Woods, 2014)

Reference

:

Woods, S. (2014). Does the race of police officers matter? Police officers on interactions with citizens and police procedures (Doctoral dissertation). Retrieved from ProQuest Criminal Justice Database. (Order No. 3665295)

Online newspaper article

In-text Citation

:

(Bolivar, 2011)

Reference

:

Bolivar, L. (2011, January 13). Treasure coast bird count shows decline of species unable to adapt to urbanization. TC Palm. Retrieved from http://www.tcpalm.com/

Online book

In-text Citation

:

(Nevitte, 1996)

Reference

:

Nevitte, N. (1996). The decline of deference: Canadian value change in cross-national perspective. Retrieved from http://books.google.com/books

Table & Figure. Figures and Tables should be placed as close to their reference point in text as possible and they should be numbered consecutively as they appear in the text. All Figures and Tables must have titles and must be referenced from within the text. We remark that, all Tables and Figures should be included in one file, and integrated into the text at the appropriate points (not in an appendix), unless there are large and interrupt the flow of the text. In this case they should be appended and numbered consecutively in Arabic numerals with a descriptive caption. Appendix should be placed at the end of your paper, after the references. Avoid colour images as the journal is printed in black and white. Illustrations should be preferably included into the text as objects. They should be consecutively numbered in Arabic numerals with the heading always above the Table or Figure; they should be typed in bold font 12, single line spacing and the source beneath, also single line spacing. Please leave one line empty before and after every illustration and/or Table.