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Author Guidelines

Technical Guidelines for Writing Manuscript | Author Guidelines

The manuscript written in proper Bahasa Indonesia or English.

The manuscript is prepared in A4, single-sided.

All margins are 1,5 inches, except right margin is 1 inch.

The manuscript uses a 12-size, Cambria font type and 1,5-line spacing format.

The manuscript's grammar should be adjusted with the General Guidelines of Indonesian Spelling (PUEBI) and the English manuscript should follow the general principle of scientific writing.

The manuscript should be 4000-7000 words, including tables, graphs, images, references and exclude attachments.

Author does not need to include page numbers when submitting manuscripts to the APSSAI Accounting Review.

The maximum limit for manuscript plagiarism is 30% by ithenticate. 

Manuscript submitted must follow and comply with the rules in these guidelines.

Structure of the Manuscript

Manuscript should consist of and contains 10 sections

(1) title; (2) author's identity; (3) abstract; (4) key word; (5) introduction; (6) literature review; (7) research methods; (8) the results and discussion; (9) conclusions and suggestions; (10) bibliography.

Title Section

The title is written a concise and informative with containing key words from the topic discussed.

The title does not exceed 15 words.

The title can be written in two language, Indonesian or English, and should avoid abbreviations, formulas or references.

The title uses 12-size, Cambria font type, Bold, and single line space.

Author’s Identity

Author’s identity consists of the name of the author, affiliation of the author, and e-mail address.

The author’s name is written with not including the title or academic degree.

The author’s name and affiliation of the author are written in normal font and emails written in italics.

The author’s name using bold letters, affiliation and email use normal font.

Abstract

The abstract is written in Indonesia and English, and contains a summary: the research problem, objectives, research methods, the result and recommendations.

The abstract uses 10-size, Cambria font type, single line space and does not exceed 150 words.

Keywords

Keywords contain important word or phrase and is written under the abstract and maximum 6 keywords.

Keywords are written in sequence in accordance with the alphabetical order.

Keyword is separated by a semicolon and end with a point.

Introduction

The introduction should be able to give a comprehensive overview about: the background of the problem, formulation of the problem, research objectives, and implications of research.

The introduction arranged in flowing whole in a single unit and do not need to use sub-title.

Literature Review

Literature review contains the entire literature used, cited, referenced, used as a basis in the process of research and/or writing of the manuscript.

Negligence in terms of the inclusion of the source of the citation or reference is part of plagiarism and cannot be tolerated.

The author should pay attention to the fundamental theory and relevant previous research.

Literature review should exclude literature that are not/or less relevant to the research topic.

Research Methods

For quantitative approach, research methods can include several things, such as: the object of research, types of data and analyze tools, the sampling technique, constructs and measured variables, hypothesis, framework, and statistical models.

For qualitative approach, research methods can include several things, such as: the description of the object of research, the process of data collection, and data processing technique.

Result and Discussion

Result and discussion describe and discuss the result of the research.

The presentation of the result can be using tables, graphs, or images to support or clarify the presentation and analysis of research results.

Tables, graphs, and pictures must have title that is written in the form of a phrase (not a sentence) in summary.

If it has more than 1, tables, graphs, and pictures, hence the title of the table, the graph, and the image must contain the numbers pointing to be part of the title of the tables, graphs, and images.

The title of the table placed on top without the end point mark.

The title of the graphs and images is placed in the bottom without the end point mark.

For tables, graphs, and images that come from other sources, the author must include a description of the source.

The writing of the source table, graphs, and images is placed in the bottom with the end point mark.

The author should whenever possible avoid the repetition of writing numbers that have been contain in the table.

Discussion focuses on the description of the research results obtained accompanied with analysis by the author.

Discussion and analysis should include the results of thought and discussion of the author that accompanied the concrete, relevant, and strong argument.

The length of analysis and discussion is more or less 50%-60% of the total pages of manuscript.

Conclusions and Suggestions

The conclusion answers the research objectives stated in the introduction section.

The conclusion should emerge from and is the essence of the discussion and analysis and is not a new item not discussed in the previous section.

Writing the conclusion does not use the phrase or the language of statistics.

The suggestion is to recommend of improvement and development proposed by the author for related parties.

The suggestion should emerge from the analysis and discussion of the current research results.

The form of conclusion and suggestions is a paragraph, not in the pointer or numerical.

References

The literature list in the references is the literature used in the research.

The referenced should pay attention to the recent literature.

• Manuscript references are at least ten years old with a minimum of 20 reference articles
• Book references are at least five years old

The references are arranged alphabetically based on the last name of the author.

The author should use the reference software such as Mendeley, Zotero, EndNote. Citation and references should follow the APA (American Psychological Association) style.

Anning-Dorson, T. (2017). How much and when to innovate: The nexus of environmental pressures, innovation and service firm performance. European Journal of Innovation Management, 20(4), 599-619. https://doi.org/10.1108/EJIM-05-2016-0050.