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Author Guidelines

Please prepare your manuscript carefully following the guidelines on this page. 

1. Manuscript Guidelines

Types of Manuscript

The journal accepts the original research articles. An original research article presents original empirical findings or conceptual inquiries that have not been published anywhere before. Details, particularly about research methods, description of the results, and discussions/conclusions are required to ensure that the readers (and referees) have sufficient information to comprehend and benefit from the work. The articles may not contain persuasive arguments justifying policy recommendations or act as a decision-making tool for target audiences.

To ensure an anonymous review, authors should not identify themselves directly or indirectly in the body text of their manuscript, except for title page (see instructions on the next section).

Language

The manuscript must be written in good academic Indonesia or English. All spelling and vocabularies should refer to Webster’s International Dictionary. Single authors should not use the word “we.” Authors for whom English is not their native languages are encouraged to have their paper checked for grammar and clarity before submission.

Article length

The article should be between 3,000 and 7,000 words. The allowable length of the manuscript is at the editor’s discretion; however, manuscripts that have a word count that is less than or exceeds the preferred number may be returned to the author(s) for revision before the editors consider the manuscript. The word count excludes tables, figures, references, and appendices.

Format

The manuscripts should be typed in A4 (8.27" x 11.69"), 12-point Times New Roman font and must be 1.5-spaced, two columns except indented quotations. The manuscript must be saved as a word file. All pages, including tables, appendices, and references, should be serially numbered. Numbers from one to ten need to be spelled out, with an exception for following cases: when used in tables and lists or when used with mathematical, statistical, scientific or technical units and quantities, such as distances, weights, and measures. For instance, four days; 5 kilometers; 25 years. All other numbers should be expressed numerically. Percentage and Decimal Fraction, for a non-technical purpose, use percent in the text; for a technical purpose, use % symbol. Authors are encouraged to use the ABIS template. Please note that ABIS: Accounting and Business Information System Journal editor has the right to change the article formatting to maintain the journal style and consistency.

Artwork

Authors must provide high-quality artwork for all illustrations; each artwork objects should have at least at 300 PPI (pixel per inch) density. Poor resolution or definition is not acceptable. All tables and figures (graphs) should be included directly in the appropriate part of the article (not separated). Each table or figure should be numerically numbered separately (Table 1, Table 2; Figure 1, Figure 2) and fully titled, which refers to the contents of the table or figure. Authors must state the actual source of each table and figure, underneath the object.

Equations

Equations should be numerically numbered consecutively in parentheses with aligning right margin, and it can use either the same font (Times New Roman) or the formula font.

Y=α+ßX+ε (1) 

Questionnaires and experimental instruments

Manuscripts reporting on field surveys or experiments should include questionnaires, cases, interview plans or other instruments used in the study as appendices. 

 

2. Manuscript Structure

Title. The title is the first part that will be read, and it might be the only part that is read. Therefore, it should be concise, informative, and identify the main issue of the paper to attract the reader. It should be written in a sentence case title fewer than 16 words, and avoid abbreviation unless it is well known by the target audience.

Author’s name and Affiliations. Provide the full name of each author, and the affiliations of each author at the time the research was completed, followed by the city, zip code and the country of the institution. Where more than one author has contributed to the article, please provide detailed information on the corresponding author.

Abstract. Introduction/Main Objectives: Describe the topic your paper examines. Provide a background to your paper and why is this topic interesting. Avoid unnecessary content. Background Problems: State the problem or economic/business phenomena studied in this paper and specify the research question(s) in one sentence. Novelty: Summarize the novelty of this paper. Briefly explain why no one else has adequately researched the question yet. Research Methods: Provide an outline of the research method(s) and data used in this paper. Explain how did you go about doing this research. Again, avoid unnecessary content and do not make any speculation(s). Finding/Results: List the empirical finding(s) and write a discussion in one or two sentences. Conclusion: Provide conclusion(s) and implication(s) of your research. What conclusions did you get and what are the implication(s)? What is the main take-home message?

Keywords. Keywords are an essential part of abstract writing. Authors should select a maximum of five keywords that are specific and reflect what is essential about the article. Keywords and the article classification should be provided right after the abstract. These keywords will be used for indexers and search engines in finding the relevant articles.

Introduction. What is the purpose of the study? Why are you conducting the study? The main section of the article should start with an introductory section which provides more details about the paper’s purpose, motivation, research methods, and findings. The introduction should be relatively nontechnical, yet clear enough for an informed reader to understand the manuscript’s contribution.

The “introduction” in the manuscript is necessary to demonstrate the motives of the research. It analyzes the empirical, theoretical and methodological issues to contribute to the existing literature. This introduction will be linked with the following parts, most noticeably the literature review.

Explaining the problem’s formulation should cover the following points: (1) Problem recognition and its significance; (2) clear identification of the problem and the appropriate research questions; (3) coverage of problem’s complexity; and (4) clear objectives.

Literature review. The second part, “Literature Review” investigates the gap that will be exposed and solved. The flow of all the ideas is required to be clear, linked, well-crafted and well developed. It serves as the source of the research’s question and especially the base or the hypotheses that respond to the research objective. We advise using the current and primary sources from trusted international references (top tier-journals).

Method, data, and analysis. The third part of the manuscript, “Method, Data, and Analysis” is designed to describe the nature of the data. The method should be well elaborated enhancing the model, the analysis approach and the steps taken. Equations should be numbered as we illustrate.

This section typically has the following sub-sections: Sampling (a description of the target population, the research context, and units of analysis; the sampling itself; and the respondents’ profiles); data collection; and measures (or measurements).

The research methodology should cover the following points: (1) A concise explanation of the research methodology is prevalent; (2) reasons to choose particular methods are well described; (3) research design is accurate; (4) the sample design is appropriate; (5) data collection processes are proper; and (6) data analysis methods are relevant and state-of-the-art.

Result and discussion. The author needs to report the results in sufficient detail so that the reader can see which statistical analysis was conducted and why, and later to justify the conclusions.

Conclusion. In this section, the author presents brief conclusions from the results of the research with suggestions for advanced researchers or general readers. A conclusion may cover the main points of the paper, but do not replicate the abstract in the conclusion. Authors should explain the empirical and theoretical benefits, the economic benefits, and the existence of new findings.

The author may present any significant flaws and limitations of the study, which could reduce the validity of the writing, thus raising questions from the readers (whether, or in what way), the limits in the study may have affected the results and conclusions. Limitations require a critical judgment and interpretation of the impact of their research. The author should provide the answer to the question: Is this a problem caused by an error, or in the method selected, or the validity, or something else?

Acknowledgment (if any). Author (s) may acknowledge a person or organization that helped him/her/them in many ways. Please use the singular heading even if there are many acknowledgments.

Reference. In this section, the author (s) must list all the reference documents cited in the text. The citation and reference list should follow the American Psychological Association (APA) referencing style (6th edition). Otherwise, please follow the format of the sample references and citations as shown in the citation guidelines.  

 

3. Citation Guidelines

Citation and reference list should follow the APA referencing style. In writing the reference, the author(s) are recommended to use reference management tools, such as Mendeley.

Authors are encouraged to cite manuscripts mainly from primary source publications (journals) from the last ten years. Also, the authors should avoid excessively referencing their work (self-citation).

A basic format to list the reference documents as follows:

  1. The reference list is arranged in alphabetical order by the authors’ last names
  2. If there is more than one work by the same author, order them by publication date, oldest to newest.
  3. If there is no author, the title moves to that position and the entry is alphabetized by the first significant word, excluding words such as “A” or “The.” If the title is long, it may be shortened when citing in the text.
  4. The first line of the reference list entry is left-hand justified, while all subsequent lines are consistently indented.
  5. Use “&” instead of “and” when listing multiple authors of a source.
  6. Capitalize only the first word of the title and the subtitle, if there is one, plus any proper names – i. e. only those words that would normally be capitalized.
  7. Italicize the title of the book, the title of the journal/serial and the title of the web document.
  8. For any non-English articles, please write down the translation of the article in brackets [ ] after the original article’s title. Note that the original article should be written in italics.
  9. Do not create separate lists for each type of information source.

Some example of the reference's list.

Journal

Karlan, D. S., & Zinman, J. (2012). List randomization for sensitive behavior: An application for measuring use of loan proceeds. Journal of Development Economics, 98(1), 71-75.

Gabbett, T., Jenkins, D., & Abernethy, B. (2010). Physical collisions and injury during professional rugby league skills training. Journal of Science and Medicine in Sport, 13(6), 578-583. doi:10.1016/j.jsams.2010.03.007

Conference Paper/Proceeding

Williams, J., & Seary, K. (2010). Bridging the divide: Scaffolding the learning experiences of the mature age student. In J. Terrell (Ed.), Making the links: Learning, teaching and high quality student outcomes. Proceedings of the 9th Conference of the New Zealand Association of Bridging Educators (pp. 104-116). Wellington, New Zealand.

MacColl, F., Ker, I., Huband, A., Veith, G., & Taylor, J. (2009, November 12-13). Minimising pedestrian-cyclist conflict on paths. Paper presented at the Seventh New Zealand Cycling Conference, New Plymouth, New Zealand. Retrieved from http://cyclingconf.org.nz/system/files/NZCyclingConf09_2A_MacColl_PedCycleConflicts.pdf

Dissertation

Mann, D. L. (2010). Vision and expertise for interceptive actions in sport (Doctoral dissertation, The University of New South Wales, Sydney, Australia). Retrieved from http://handle.unsw.edu.au/1959.4/44704

Books

Collier, A. (2008). The world of tourism and travel. Rosedale, New Zealand: Pearson Education New Zealand.

Airey, D. (2010). Logo design love: A guide to creating iconic brand identities. Berkeley, CA: New Riders.

Whitney, E., & Rolfes, S. (2011). Understanding nutrition (12th ed.). Australia: Wadsworth Cengage Learning.

Book Chapter

Palmer, F. (2007). Treaty principles and Maori sport: Contemporary issues. In C. Collins & S. Jackson (Eds.), Sport in Aotearoa/New Zealand society (2nd ed., pp. 307-334). South Melbourne, Australia: Thomson.

Newspaper

Matthews, L. (2011, November 23). Foodbanks urge public to give generously. Manawatu Standard, p. 4.

Little blue penguins homeward bound. (2011, November 23). Manawatu Standard, p. 5.

Rogers, C. (2011, November 26). Smartphone could replace wallets. The Dominion Post. Retrieved from http://www.stuff.co.nz/technology/gadgets/6038621/Smartphone-could-replace-wallets

Act (statute/legislation)

Health and Safety in Employment Act 1992. (2013, December 16). Retrieved from http://www.legislation.govt.nz

Internet

Ministry of Health. (2014). Ebola: Information for the public. Retrieved from http://www.health.govt.nz/your-health/conditions-and-treatments/diseases-and-illnesses/ebola-information-public

 

CITATION IN TEXT

Paraphrase

Even though you have reproduced someone’s idea in your own words (i.e., paraphrase), you still need to cite where the original information or idea comes from.

  • When citing in the text within your manuscript, the general guideline is to use the author’s last name, with comma,  followed by the year of publication in a parenthe­sis; for example, (Handoyo, 2015); with two authors: (Handoyo & Smith, 2014); two manuscript by one author: (Handoyo, 1992, 2015).
  • To avoid ambiguity, do not use “P”, ”pp”, or “page” before the page number but use a colon (:) for example: (Andoyo, 1991: 121).
  • If there is more than one reference written by the same author and in the same issue, use suffix a, b, and so forth after the year in a citation; example: (Andoyo, 1991a) or (Andoyo, 1991a; Hutabarat 1992b).
  • If an author’s name is mentioned in a text, it is unnecessary to be mentioneditagain in your refer­ence, example: “Andoyo and Smith (2014:121) said ..."
  • If a work has three, four, or five authors, cite all the authors the first time and from then on include only the last name of the first author followed by the words et al. (‘et al.’ is Latin for ‘and others’); example: First time cited (MacColl, Ker, Huband, Veith & Taylor, 2009). Second and subsequent citations: (MacColl et al., 2009). 
  • A quotation that refers to institutional work should use either an acronym or abbreviation; exam­ple: (Komite SAK-IAI, PSAK28, 1997); (WHO, 2010).

Direct quote

Authors should avoid direct quotations in their manuscripts to prevent plagiarism. Quoting directly from work should only be done to emphasize or stress a point in your text.

When using a quote, it must be copied exactly as written in the original work including any punctuation or incorrect spelling. A direct quote of fewer than 40 words is displayed in quotation marks, whereas, the quotations with more than 40 words are displayed as block quotations. When using a quote, include the author’s last name, the year of publication and page number/s where the quotation appears.

Footnote, Footnotes cannot be used as a reference. They should only be used for broad information that may distract the reading continuity if included in the text. Footnotes should be typed single-spaced and numerically numbered with an Arabic superscript numeric and should be placed at the end of the text.

 

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.

  1. The post has never been published before, nor has it ever been in another journal to consider (or an explanation has been given in the Comments to the Editor).

  2. Delivery file in OpenOffice, Microsoft Word, RTF, or WordPerfect document file formats.

  3. If available, a URL for reference has been provided.

  4. The text is 1.5-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.

  5. This text adheres to the style and bibliographic requirements outlined in the Author Guidelines, found in About the Journal.

  6. If submitting to a peer-reviewed journal section, the instructions in Ensuring a Blind Review have been followed

 

Copyright Notice

ABIS: Accounting and Business Information System journal by Master in Accounting, Faculty Economics and Business, Universitas Gadjah Mada is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

 

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