Author Guidelines

GENERAL GUIDE

The author should submit the manuscripts to Online Submission System in the portal e-Jurnal Musamus Accounting Journal. Manuscripts submitted to this journal should have the main heading as follows: Introduction, Theoretical Review, Methods, Results, Conclusions, and Bibliography. Manuscripts typed in A4, Book Antiqua 10 pt, and 1,5 lines spaced except for direct quotations more than 5 lines were typed with 1 lines spacing and indented style. The margin is set as follows: 4cm top, 2,5cm bottom, 3.5 cm left and 3 cm  right sides. Manuscripts can be written in Indonesian or English and the maximum number of pages to 25 pages, including figures and tables. All pages, including the page title, abstract and bibliography should be numbered pages.

 SPECIAL GUIDE FOR WRITING A MANUSCRIP

1. The article begins with the title of the article (no more than 15 words), followed by the author's name without an academic degree and without abbreviations, author affiliation address. The title of the article is written with capital letters. The line spacing between the title and the author's name is 2 spaces, the line spacing between the author's name and affiliation address is 1 spaces, and the line spacing between the affiliation address and the title of the abstract is 2 spaces.
2. Abstract typed  in italics, consisting of 150-200 words. If the articles is in Indonesian, the abstract should be written in Indonesian and English. If the article is in English, the abstract should be written in English. Abstracts should be clear enough about purpose, methods, finding and value, and conclusions. Abstract is written in one paragraph with the format of the column. Author should select 3-5 keywords that reflect the essential nouns.
3. Introduction contains background of paper, state of the art, novelty of articles, research problems. At the end of the introduction should be written goals and benefits of the article.
4. Theoretical Review. For quantitative research, this section contains previous research related to the topic and purpose of articles, developing hypotheses and research model. For qualitative research just includes theoretical review.
5. Research Methods contains location and study design, population and sample, variables and operational definitions, data collection, and data analysis.
6. Finding and value contains the results of data analysis, hypothesis testing, the answers to the research questions and interpret the findings. These findings are to be explained scientifically supported by the phenomena of adequate scientific basis. Furthermore, it should be explained in comparison with the other results on the same topic. The results of the study should be able to answer the research problem lies in the introduction.
7. Conclusion summarizes the research results that answer the research objectives, limitations of the study, and ideas for further research.
8. Acknowledgments (if necessary) devoted primarily to research funders or donors. Acknowledgements can also be delivered to the parties who assist with the implementation of research
9. Bibliography contains sources of the reference in article comes from primary sources (scientific journals minimum 80% of the total bibliography) published 10 years. Each article contains at least ten bibliographical references.
10. Table and figure served as efficiently as possible and placed in the text after the text/figure is referenced. Figure Caption is placed below the image and numbered figures.  Table Caption is placed on the table and numbered figures. The pictures should be printed clearly warranted (font size, resolution and size of the line to be sure printed clearly).
11. Writing mathematical equations to be centered and given a number that is written inside the brackets. Equations should be written using Equation Editor in MS Word or Open Office.
12. Writing Citations / References in the article text. Each fetch data or quoted from other libraries, the writer must write the reference source. References or citations written in the text by the author's name and the year (Irwan and Salim, 2010). If the author of more than two, then just write the name of the first author followed by "et al." (Bezuidenhout et al., 2011; Roeva, 2012). All referenced in the text must be listed in the References section. Otherwise, all that is written in the Bibliography should be referenced in the text
13. Writing the Bibliography.

• From magazines/scientific journals:  Poterba, J., Rao, N., & Seidman, J. 2011. Deffered Tax Positions and Incentives for Corporate Behavior  Around Corporate Tax Changes. National Tax Journal, 64 (1), 27-58
• From the book title: Helmkamp, J. G., Imdieke, L. F., & Smith, R. E. 1986. Principles of Accounting (2nd ed.). New York: John Wiley and Sons.
• From proceedings: Hanis, M. H., Susilawati, C., & Trigunarsyah, B. 2011. Asset  Identification: Addressing The Climate Change in Public Asset Management Process. In Proceedings of the 17th Pacific Rim Real Estate Society Conference. Australia: Gold Coast.
• From dissertation/theses: Istadi, I. 2006. Development of A Hybrid Artificial Neural Networks - Genetic Algorithm for Modelling and Optimization of Dielectric-Barrier Discharge Plasma Reactor. PhD Thesis. Universiti Teknologi Malaysia.

• From Handbook: Ederington, L.H., & Yawitz, J.B. 1987. The Bond Rating Process. In Altman, E (Ed) Handbook of Financial Markets and Institutions (pp. 49-51) 6th Ed. New York: John Wiley and Sons.

14. Every manuscripts submitted to the editorial office of Jurnal Ilmu Ekonomi & Sosial must follow this author guidelines. If the manuscripts is not in accordance with these guidelines, the manuscript will be restored before further processing.

ONLINE SUBMISSIONS GUIDELINES

Manuscripts should be submitted through one of the following ways (the first way is preferred):

1. Manuscripts submission preferably with Online Submission System in the portal e-Jurnal Musamus Accounting Journal https://ejournal.unmus.ac.id/index.php/acc
2. First, the authors enrolled as a writer and/or Reviewers (checking role as Author and/or Reviewer) on the "Register" or address https://ejournal.unmus.ac.id/index.php/acc/user/register
3. Login as an Author, then click on "New Submission". Stages submit article consists of five stages, namely: (1). Start, (2). Upload Submission, (3). Enter Metadata, (4). Upload Supplementary Files, (5). Confirmation
4. In the Start, select the Journal Section (Full Article), check all of the checklist.
5. In the Upload Submission, please upload a manuscript file in MS Word articles in this section.
6. In the Enter Metadata, enter all data author and their affiliates, followed by the title and abstract, and indexing keywords.
7. In the Upload Supplementary Files, allowed to upload a file data to support or cover letter or other document.
8. In the Confirmation, please click "Finish Submission" if all the information is correct.
9. If the author difficulties in the process of submission via online system, manuscripts can also be sent via e-mail to Editorial Jurnal Ilmu Ekonomi & Sosial  (jies_feunmus@yahoo.com), however this method is not recommended.

 FEES PROCESSING ARTICLES

1. Every article submitted to Editorial Musamus Accounting Journal is free shipping (submission charges), however charged of processing and publication fees of  Rp 300,000.00 (three hundred thousand rupiah) per article for articles accepted for publication in Musamus Accounting Journal.
2. If the author wants the printed version, will be charged an additional fee of Rp 200,000.00 (two hundred thousand rupiah) per book. This fee is the cost of printing and shipping costs.