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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.
  • 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, or RTF 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.

Author Guidelines

Format

  1. Article should at least consist 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 placed 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, left and right).
  4. Article should be written efficiently in approximately 25-30 pages.
  5. All pages must be numbered, including reference and appendix.
  6. Authors are encouraged to use application for citation and referencing such as: Endnote, Mendeley, Zotero, etc.
  7. Manuscript must follow JAP’s template of manuscript. Template for authors can be downloaded here.

Structure of Article

  1. Title, are written briefly and clearly, should be concise, interesting and describe the content of the article, no more than 13 words.
  2. Abstract, are written preferably from 100-200 words and needs to be written in both English and Indonesian. Abstract should provide summary of purpose of the research, method, result and conclusion. Abstract should also be followed by keywords of 3-5 words in order to help preparing the article index.
  3. Introduction, provides explanation of research background, purpose of the research, novelty, difference statement compare with previous research, and research contribution both theoretically and practically.
  4. Literature Review and Hypothesis Development, contains previous literatures related to the research and explains the hypothesis development. (only literature review for qualitative research).
  5. Research Method, describes research plan or research design, research object and target (population and sample), technique in collecting research data, research model, and technique used for analysis.
  6. Result and Discussion, presents result of data analysis, hypothesis testing, answer of research question, as well as finding and its interpretation.
  7. Conclusion, describes the research conclusion, limitation of the research, and suggestions for conducting future research.
  8. Reference, lists all sources used for writing the article.

*Specifically for literature articles the structure in the form of: introduction, literature review, discussion, conclusion, and references

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.
  3. Reference of table and figure must be mentioned on the article.
  4. Author should mention on the article where table and figure are attached.
  5. Table and figure should be able to be interpreted without referring to the article.
  6. Source of table and figure should also be presented.
  7. 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: (Ulum 2008); two authors: (Ulum and Sofyani 2016); more than two authors: (Syam et al. 2008); more than one source of citation with different authors: (Abdurahman 2010; Mohamed 2012); more than one source of citation with similar author: (Ulum 2008, 2013).
  2. When citation is accompanied with page number: (Creswell 2010, 345).
  3. When referring to author with more than one article in the same year, use letter a, b, … after year on citation, e.g. (Pratolo 2016a, 2016b) or (Yahya 2009a, Boston 2010b).
  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 2018).

Reference

Article should contain 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. 2009. Fundamental of Financial Management 6th. Fort Wort: The Dryden Press.

Two to Four Authors

Cooper, D. R. & P. S. Schindler. 2010. Business Research Method. New York: McGraw Hill.

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

More than Six 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 Indonesia, 4 (2): 165-183.

Geiger, M. A. & 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 (1): 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. &  J. Seymour. 1997. Trapping the Papaya Fruit Fly in North Queensland. Paper presented at the Australian Entomological Society Conference, Melbourne.

Fitriany & 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, & J. Lakonishok. 2004. Earnings Quality and Stock Returns. Working Paper, University of Illinois at Urbana-Champaign.

Footnote

Footnote is only applied to give description or additional analysis, which when combined into a manuscript would disrupt manuscript’s continuity. Therefore, footnote is not used for reference. Footnote should be given serial numbers and be indicated by superscript figures. Text from footnote is placed on page with the superscript figures.

Policy of Plagiarism

Author submitting article to JAP should create statement letter that the manuscript is free from plagiarism and not being considered and published in other journals.

Policy of Reproduction

Article that has been published on JAP becomes the copyright of the Department of Accounting FEUI. For educational purpose, the contents of JAP could be copied or reproduced as long as mentioning source of the article. Written request should be submitted to editor to gain permission to reproduce the contents of JAP for other purposes aside from education.

Policy of Data Availability

Consistent with the purpose of JAP, article’s author is expected to give data owned to the ones need them and give information about the way of obtaining such data. If the article uses survey or experiment approach, then all instruments (questionnaires, case, interview plan, etc.) should be attached.

Submission of Article

Article is submitted in softcopy (without author’s identity) accompanied with author’s profile and research instrument (questionnaires, interview transcript, etc.). Article is sent through JAP website: http://jap.fdasp.org/ by selecting Submissions menu and will be processed through Open Journal System (OJS) application.

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