AUTHOR GUIDELINE

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, Methods, Results, Conclusions, and Bibliography. Manuscripts typed in A4, Book Antiqua 10 pt, and 1 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: 3 cm top, 3 cm bottom, 3 cm left and 3 cm  right sides. Manuscripts can be written in Indonesian or English and the maximum number of pages to 18 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. Research Methods contains location and study design, population and sample, variables and operational definitions, data collection, and data analysis.
  5. 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.
  6. Conclusion summarizes the research results that answer the research objectives, limitations of the study, and ideas for further research.
  7. 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
  8. Bibliography contains sources of the reference in article comes from primary sources (scientific journals minimum 80% of the total bibliography) published last 10 years. Each article contains at least ten bibliographical references.
  9. 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).
  10. 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.
  11. 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
  12. 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.
  13. Every manuscripts submitted to the editorial office of Musamus Accounting Journal must follow this author guidelines. If the manuscripts is not in accordance with these guidelines, the manuscript will be restored before further processing.