About the Journal

Open Acces Policy

This journal is an open access journal which provides free access to the full text of all published articles without charging readers or their institutions for access. Readers have right to read, download, copy, distribute, print, search, or link to the full texts of all articles in Jurnal Research, Economic, Management and Accounting. This journal provides immediate open access to its content on the principle that makes the research freely available to the public supports a greater global exchange of knowledge.


This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Focus and Scope

Jurnal Akuntansi are periodic publications provided to accommodate the writings of researchers both lecturers, practitioners and students. The scope includes the results of empirical research, case studies, and other forms of scientific writing in the field of Economic, Management, Accounting and Education.  We receive original research articles and any review papers. The aims of Jurnal Akuntansi are to disseminate research results and to improve the productivity of scientific publications. Jurnal Akuntansi is published third a year in Februari, Juli and October with the scopes and focus of the research areas that are Accounting Topic include:

  1. Economic 
  2. Management
  3. Accounting
  4. Education of Economic and Business

 

Privacy Statement

The names and email addresses entered in this journal site will be used exclusively for the stated purposes of this journal and will not be made available for any other purpose or to any other party.

Archiving

This journal utilizes the LOCKSS system to create a distributed archiving system among participating libraries and permits those libraries to create permanent archives of the journal for purposes of preservation and restoration

Peer Review Process

Each article that goes to the editor will be selected in advance on the scope and feasibility by the editorial boards. Then, the articles will be sent to peer reviewer and will go to the next selection by Blind Preview Process. Reviewers do not know the identity of the authors, and authors do not know the identity of reviewers either.  Each submitted paper will be reviewed By Two peer-reviewers. After that, the articles will be returned to the authors to revise. The reviewing process will consider novelty, objectives, method, scientific impact, conclusion, and references.

 

Publication Charge

There is no charge for submitted manuscript as well as no charge for processing manuscript.

Reference Management

Every article submitted to Jurnal Akuntansi shall use reference management software e.g. Mendeley. 

 

Principal Contact

Contack : almatius.marsudi@atmajaya.ac.id.

 

Author Guidelines

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 Microsoft Word document (ver. 2003 or higher) 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

  1. The manuscript is typed with a space of 1.5 on the A4 size paper [210mm x 297mm] and the left-upper margin of 4 cm and bottom 3 cm.
  2. Manuscripts can be written using Indonesian or English. The length of the article is no more than 8,000 words ... Scripts that are too long will be returned to be shortened.
  3. Manuscripts are sent via e-mail address to the editor or using OJS at atmajaya.ac.id. Scripts are typed using the Microsoft Word word processing program.
  4. Scripts have never been published.
  5. The text in the form of conceptual articles contains components: title, author's name, abstract and keywords, introduction, core section, concluding / summary, and reference list.
  6. Manuscripts in the form of research articles contain components: title, author's name, abstract and keywords, introduction, literature review, research methods, results and discussion, conclusions and suggestions, and a list of references.
  7. Abstract arranged approximately 100-250 words in English. List of keywords [± 5 words and each word no more than 20 characters] shows the contents of the article. The front page of the manuscript must clearly contain the identity of the author.
  8. Additional notes on mathematical / statistical derivation to justify all the mathematical / statistical characters used in the article must be sent with articles to help expert editors. This additional note is not published.
  9. The diagram must be clearly drawn on the label of the axes and scale of the axis which is clearly stated. The table title must be clear in the measurement unit, geographical area, base year for index numbers, and reference sources must be clearly stated. The author is responsible for the reliability and validity of the data.
  10. The references in the text of the text and the reference list must be carefully examined and complete in terms of the year and place of publication. Use the following scientific notation technique conventions.
  11. The reference library consists of 80% of the latest sources of journal articles and conference results and the reference writing technique refers to the APA Style and uses reference software such as Mendeley.

 


Reference Writing

  1. Quotes in the text are written: (Author's last name, year: page number (if deemed necessary)).
    Example:
    One source of quotes with one author: (Arjuna, 2017: 72); with two authors: (Ardi and Harto 2015); more than three authors: (Nuraiyah et al. 2016); more than one source of quotes with different authors: (Ahyeh 2010; Leo 2012); more than one source quote with the same author: (Mark 2011, 2014)
  2. If there are writers with more than one article in the same year, then the quotation uses letters a, b, ... after the year
    Example:
    (Gusto 2016a, 2016b)
  3. If the author's name is mentioned in the text, then the name does not need to be mentioned in the quote.
    Example:
    “Arjuna (2017) menyatakan ...”
  4. Sources of citations originating from the work of an institution should mention the acronym of the institution in question for example, (IAI 2015).
  5. The page number is required for all references, images / schemes [statistics, data], or direct quotes
  6. Tables and images in a publication that are used as references must specify the number of tables and images.
    Example:
    …lebih dari dua kali lipat lebih cepat selama satu dasawarsa dalam periode 2000-2017 (Buterin, 2015:Tabel 1).
  7. Don't use footnotes to state the references used. Footnotes are used only to add important information.
  8. All references used are placed on a reference list arranged alphabetically. In this case the author must ensure that the author's name (spelling) and the year of publication in the text / text are the same as in the reference list.

 

Technique of Writing Reference / Reference Lists

Each article must contain a bibliography (only the source of the quote) arranged alphabetically according to the author's last name or institution's name.
Example:

Book
One Writer

Hall, J. A. 2016. Accounting Information Systems. Cengage Learning.US.

.

Two to 4 authors

Bodnar, G. H., and Hopwood, W. S. 2012. Accounting information systems. Upper Saddle River: Pearson.
Arens, A. A., Elder, R. J., & Mark, B. 2012. Auditing and assurance services: an integrated approach. Property Hall: Boston.

 

More than 4 authors

Romney, M. B. et al. 2013. Accounting Information Systems [1st Australasian edition]. Australia: Pearson.

 

Institution Writer

Ikatan Akuntan Indonesia. 2007. Standar Akuntansi Keuangan (SAK). Jakarta: Divisi Penerbitan IAI..

 

Journal

Swastika, D. L. T. 2013. Corporate governance, firm size, and earnings management: Evidence in Indonesia stock exchange. Journal of Business and Management, 10 (4), 77-82.
Chen, L., and Lee, H. L. 2016. Sourcing under risk responsibility suppliers: The effects of certification, audit, and contingency payment. Management Science, 63 (9), 2795-2812.

Website

Australian Bureau of Statistics. 2000. 1996 Census of Population and Housing: Northern (Statistical Division) Queensland. Downloaded May 21, 2012, http://www.abs.gov.au.
Bond, T. 2004. ED1401: Childhood and Adolescence, week 12 notes. Downloaded on February 25, 2005, http://learnjcu2004.jcu.edu.au.

 

Workshop / Seminar

Anggraini, F. R. R. 2006. Pengungkapan informasi sosial dan faktor-faktor yang mempengaruhi pengungkapan informasi sosial dalam laporan keuangan tahunan (Studi empiris pada perusahaan-perusahaan yang terdaftar Bursa Efek Jakarta). Paper dipresentasikan pada acara Simposium Nasional Akuntansi XI, Pontianak..

 

Thesis / Dissertation / Working Paper

Zakaria, N. B. 2012. Corporate Governance and the Relationship between Default Risk and the Earning Response Coefficient. PhD in Dissertation, Victoria University of Wellington.
Chambers, D. J. 2003. Earnings Persistence and Accrual Anomaly. Working Paper, University of Illinois at Urbana-Champaign.

 

Policy on Plagiarism

Every writer who submits an article to the Atma Jaya FEB Accounting Journal must make a statement that the manuscript is free of plagiarism and is not being considered and published in another journal.

 

 

Reproduction Policy

Articles that have been published in the Accounting Journal of FEB Atma Jaya Unika are copyrighted by FEB Unika Atma Jaya. For educational purposes, the contents of the J-REMA FEB at Atma Jaya can be copied or reproduced while mentioning the source of the article. Written requests must be submitted to the Editor to obtain permission to reproduce the contents of the Atma Jaya Accounting Journal FEB for other purposes besides educational purposes. Policy on Data Availability Consistent with the objectives of the Atma Jaya Accounting FEB Journal, article writers are expected to be able to provide their data to those who need it and provide information on how to obtain the data. If the article uses a survey or experimental approach, then all instruments (questionnaire, case, interview plan, etc.) must be attached.

Copyright Notice

Authors who publish with this journal agree to the following terms:

  1. Authorsretain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
  2. Authorsare able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  3. Authorsare permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work. 

Privacy Statement

The names and email addresses entered in this journal site will be used exclusively for the stated purposes of this journal and will not be made available for any other purpose or to any other party.