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Author Guidelines

all the contributors (authros) who want to submit their articles should follow the guidelines of TIAR as the following:

The Policy of Writing

The objective of TIAR publication is to increase the quality of science and enhance the interest of disseminating knowledge by the academicians, students, practitioners, and other interested parties related to it. The editors are openly to receive the research articles related to economics, accounting research, conceptual analysis, book analysis on both accounting and economics related to accountancy. This journal is published semi-annually, January-June, and July-December..

In the process of publishing, all articles which are submitted always undergo blind reviewing. When the articles are received, they will be reviewed before they are sent to the reviewers, such as whether they are written based on the criteria such as complying with the stipulated format of writing style. When they are not complied with it, they will be sent back to the authors to revise the format. When the articles are already complied with it, they will soon be sent to the reviewers related to the field of the science or the scope. The reviewers will blindly review the articles based on the appropriateness of the topic, the relevance of the research method, the significance and contribution to the science and profession pertaining to economics, business, and accounting, as well as the proportion of the up-to-date references. The review is done by the blind reviewer team—the independent reviewers. The reviewers have rights to select and judge the articles, and finally forward the results to the authors, either they are accepted or rejected with some comments. The journal also uses the anti-plagiarism software to check the originality of the article.

When all the articles are published, the authors are recommended to state that the article is original and therefore they should also take the responsibility for anything related to the article publication which may be against the publication ethics. They also state that the articles cannot be withdrawn.

The following are important for the authors:

The articles should be submitted to:

www.journal.perbanas.ac.id

Editors of The Indonesian Accounting Research Journal (TIAR)

at PPPM STIE Perbanas Surabaya

Building C 2nd Floor, STIE Perbanas Surabaya

Jl. Nginden Semolo 34-36 Post Code 60118

Tel: +62 (031) 59992985- 5947151/52

Fac: +62 (031) 59992985- 593 5937

Email: [email protected]

 

 

STYLE OF WRITING

 

  1. Articles should be typed on A4 paper submitted in soft copy
  2. The title and identity of the writer (name and email address, and/or letter address) are written on the top under the title of the article.
  3. Articles should not exceed 7.000 words or it is between 15-20 pages, 11 font of Book Antiqua, in one space, including the references, figures, and tables.
  4. Left, right, top, and bottom margin are about 1 inch
  5. Quotation, pictures or references should show the resources and year. Name, year, and page are stated if it is from the book, in which all should be consistently the same as listed in the references.
  6. References are preferably taken from the up-to-date references or the past 10-year publication copy right date.
  7. The number of pages should be on the bottom with central position.
  8.  No and title of the tables or pictures are written above the tables but the names of the figure should be typed under figures, bold typed, and the titles should be placed under the no of tables or pictures.
  9. Include the sources of tables and pictures underneath.
  10. Include the CV separately: it should tell home address, institution, phone no that can be easily contacted, education background, some titles of recent publications or research activities, field of education, and interest of the research, as well as work experience or organizational activities.

 

GUIDE OF WRITING

The framework of writing the articles are as the following: (1) title, (2) abstract, (3) introduction, (4) theoretical framework and hypothesis (if any), (5) research method, (6) data analysis, and discussion, (7) conclusion, implication, suggestion, and limitation(8) references, and (9) appendices.  The details are as the following.

 

Title of the Article

It should reflect the content, and use the words, terms, abbreviations, formulas, registers as commonly used in the research writing.

 

Abstract

  • Abstract should include the research topic or problem, purpose of the research, method of the research, findings or results, and  implication.
  • In one paragraph between 150 – 200 words.
  • Above the article, justified paginization, Book Antigua, 11.
  • Include at least 3 – 5 keywords underneath

 

Introduction

Introduction should be about one page, containing the background, reasons to do the research, problem formulation, purpose of the research and without sub-heading, bullets, or numbering.

 

Theoretical Framework and Hypothesis (If Any)

It describes the previously related studies as the primary sources. The use of secondary sources of references should not dominate the total references. Quotation should be maximally one paragraph and/ or the gist of the quoted sources.

 

Research Method

It comprises the procedures or steps of the research, e.g., from the methods of sampling to the data analysis, and presented in brief and concisely by numbering.

 

Data Analysis and Discussion

It presents the analysis of the related results, theories, and hypotheses (if any) based on the writer’s reasoning. Data analysis and discussion should be presented in brief but clear and it is not dominated by table presentation. The tables which are presented should not be the rough output but in the processed and brief summary. Tables and pictures are presented consistently in the center and the titles are above the tables, exept the names of the figures, they should be typed under the Figures.

 

 

Conclusion, Implication, Suggestions, and Limitations

It is the closing of the article which reflects the essence and reasoning of the research by the writer. It is also logically based on the evidence taken from, and presented by the author in paragraphs. Implication, limitations, and suggestions are also presented in paragraphs without numbering.

 

References

Primary sources are preferably high valued while the secondary ones should not dominate the total references. The style of reference writing follows the Harvard Style.

 

Appendices

Appendices consist of research instruments, supporting data, pictures, and others that support the articles and help readers understand the research articles.

 

Tables and Figures

Tables should be the processed one which are included in the text without horizontal lines. When they are too big sizes they should be put in Apenndices. The title names are typed above the tables. Figures should alsobe  put in the text when the sizes are not too big and the title names are typed under the Figures.

 

EXAMPLES OF WRITING THE REFERENCES

 

Book

Elements of the citation

Author(s) of book – family name and initials Year of publication, Title of book – italicized, Edition, Publisher, Place of publication.

 

Reference type

In-text examples

Reference list example

EndNote and

RefWorks (which

reference type?)

 

Single author

Sophisticated searching techniques are important

in finding information (Berkman 1994) OR

Berkman (1994, p. 25) claimed that … OR

Berkman (1994, pp. 30-35) agrees that …

Berkman, RI 1994, Find It fast: how to uncover expert

information on any subject, Harper Perennial, New York.

Book

 

2 authors

… from an engineering perspective (Cengel &

Boles 1994) OR

Cengel and Boles (1994) found …

Cengel, YA & Boles, MA 1994, Thermodynamics: an

engineering approach, 2nd edn, McGraw Hill, London.

Book

 

3 authors

… as previously demonstrated (Reid, Parsons &

Green)

Reid, DH, Parsons, MB & Green, CW 1989, Staff management

in human services: behavioral research and application, Charles C. Thomas, Springfield.

Book

 

4 or more

authors

… neck pain caused by whiplash (Jull et al.

2008). OR

Jull et al. (2008) have argued …

Jull, G, Sterling, M, Fallah, D, Treleaven, J & O'Leary, S 2008,

Whiplash headache and neck pain: research-based directions for physical therapies, Churchill Livingstone, Edinburgh.

Book

 

No author

… already mentioned (Be, know, do: leadership

the Army way 2004). OR

In Be, know, do: leadership the Army way (2004)

there is an interesting example …

Be, know, do: leadership the Army way 2004, Jossey-Bass, San

Francisco.

Insert alphabetically into the Reference List.

Book

 

ultiple works

by the same author

…  geology of Queensland’s national parks

(Willmott 2004, 2006).

Willmott, WF 2004, Rocks and landscapes of the national

parks of southern Queensland, Geological Society of Australia, Queensland Division, Brisbane.

Willmott, WF 2006, Rocks and landscapes of the national

parks of central Queensland, Geological Society of Australia, Queensland Division, Brisbane.

Order chronologically from in the reference list.

Book

Multiple works

by the same author, published in the same year

… geographically speaking (Dawkins 1996a,

1996b)

Dawkins, R 1996a, Climbing Mount Improbable, Viking,

London.

Dawkins, R 1996b, River out of Eden, Phoenix, London.

Order alphabetically by title in the reference list.

Book

Two or more

works by different authors

… rock formations (Dawkins 1996; Willmott

2004)

Dawkins, R 1996, Climbing Mount Improbable, Viking,

London.

Willmott, WF 2004, Rocks and landscapes of the national

parks of southern Queensland, Geological Society of Australia, Queensland Division, Brisbane.

Book

Book by an

organisation or institution

… in the case of an institution (Australian

Government Publishing Service 1987)

Australian Government Publishing Service 1987,

Commonwealth printing and publishing manual, 2nd edn, A.G.P.S., Canberra.

Book

Different

Editions

… the meaning of educational research (Pring

2004)

Pring, R 2004, Philosophy of educational research, 2nd edn,

Continuum, London.

The edition statement is placed after the title of the work. This is not necessary for a first edition.

Book

Edited book

… some findings (ed. Sjostrand 1993)

OR

 

… optics defined (eds Pike & Sarkar 1986)

Sjostrand, S (ed.) 1993, Institutional change: theory and

empirical findings, M.E. Sharpe, Armonk, N.Y.

 

Pike, ER & Sarkar, S (eds) 1986, Frontiers in quantum optics,

Adam Hilger, Bristol.

 

Edited book

Book Series

In defining permutation groups Bhattacharjee

(1998) …

Bhattacharjee, M 1998, Notes of infinite permutation groups,

Lecture notes in mathematics no.1698, Springer, New York.

Book

      

 

Chapter in a book

Elements of the citation

Author(s) of chapter – family name and initials Year of publication, ‘Title of chapter – in single quotation marks’, in Editor(s) of book (eds), Title of book –

italicised, Edition, Publisher, Place of publication, Page numbers.

 

 

Reference type

In-text examples

Reference list example

EndNote and

RefWorks (which

reference type?)

Chapter in an

edited book

Bernstein (1995) explained intelligent traffic

flows.

Bernstein, D 1995, ‘Transportation planning’, in WF Chen

(ed.), The civil engineering handbook, CRC Press, Boca Raton, pp. 231-61.

Book section

 

Conference paper

Elements of the citation

Author(s) of paper – family name and initials Year of publication, ‘Title of paper – in single quotation marks’, Title of published proceedings which may

include place held and date(s) – italicised, Publisher, Place of Publication, Page number(s), (viewed date-in-full, URL – if accessed electronically).

 

Reference type

In-text examples

Reference list example

EndNote and

RefWorks (which

reference type?)

Published

conference paper

Bourassa (1999) emphasised …

Bourassa, S 1999, ‘Effects of child care on young children’,

Proceedings of the third annual meeting of the International Society for Child Psychology, International Society for Child Psychology, Atlanta, Georgia, pp. 44-6.

Conference

proceeding

Unpublished

conference paper

… estimating partner change (Bowden and

Fairley 1996)

Bowden, FJ & Fairley, CK 1996, ‘Endemic STDs in the

Northern Territory: estimations of effective rates of partner change’, paper presented to the scientific meeting of the Royal Australian College of Physicians, Darwin, 24-25 June.

Conference paper

 

 

 

Journal Article

Elements of the citation

Author(s) of journal article – family name and initials Year of publication, ‘Title of journal article – in single quotation marks’, Title of journal – italicised,

Volume, Issue or number, Page number(s), (viewed date-in-full, URL – if accessed electronically).

 

Reference type

In-text examples

Reference list example

EndNote and

RefWorks (which

reference type?)

Journal articles

Huffman (1996) expanded on the theory …

OR

… uses for whey protein (Huffman 1996).

Huffman, LM 1996, ‘Processing whey protein for use as a food

ingredient’, Food Technology, vol. 50, no. 2, pp. 49-52.

Journal article

Electronic

journal article with page numbers

… changes in resource management (Daniel

2009)

Daniel, TT 2009, 'Learning from simpler times', Risk

Management, vol. 56, no. 1, pp. 40-44, viewed 30 January

2009, <http://proquest.umi.com/>.

For an article retrieved from a database, it is sufficient to give the URL of the database site.

Electronic article

in EndNote Journal article with Electronic type chosen in Refworks.

Electronic

journal article without page numbers

… the discipline of art history (Donahue-Wallace

& Chanda 2005)

Donahue-Wallace, K & Chanda, J 2005, 'A case study in

integrating the best practices of face-to-face art history and online teaching', Interactive Multimedia Electronic Journal of Computer-Enhanced Learning, vol. 7, no. 1, viewed 30

January 2009,

<http://imej.wfu.edu/articles/2005/1/01/index.asp>.

Electronic article

in EndNote Journal article with Electronic type chosen in Refworks.

 


 

Thesis

Elements of the citation

Author of thesis – family name and initials Year of preparation of thesis, ‘Title of thesis – in single quotation marks’, Award, Institution issuing degree,

Location of institution.

 

Reference type

In-text examples

Reference list example

EndNote and

RefWorks (which

reference type?)

Thesis

Exelby (1997) described the process …

OR

… processing gold (Exelby 1997)

Exelby, HRA 1997, ‘Aspects of gold and mineral liberation’,

PhD thesis, University of Queensland, Brisbane.

The title is not italicised and is placed in quotation marks.

Thesis

 

Report

Elements of the citation

Author(s) of report – (person or organisation) Year of Publication, Title of report - italicised, Report number (if available), Publisher/ Institution, Place of

publication, (viewed date-in-full, URL  - if accessed electronically).

 

Reference type

In-text examples

Reference list example

EndNote and

RefWorks (which

reference type?)

Print report

… in Queensland waterways (Mortimer & Cox

1999)

Mortimer, M. & Cox, M 1999, Contaminants in mud crabs and

sediments from the Maroochy River, Environment technical report no. 25, Queensland Department of the Environment, Brisbane.

Report

Electronic report

… young children’s schooling (Rathbun, West &

Hausken 2003)

Rathbun, AH, West, J & Hausken, EG 2003, Young children's

access to computers in the home and at school in 1999 and

2000, NCES-2003-036, National Center for Education

Statistics, Washington, DC, viewed 4 November 2003,

<http://nces.ed.gov/pubs2003/2003036.pdf>.

 

 

Newspaper and magazine article

Elements of the citation

Author(s) of article – family name and initials Year of publication, ‘Title of article – in single quotation marks’, Title of newspaper – italicised, Day month,

Page number(s).

 

Reference type

In-text examples

Reference list example

EndNote and

RefWorks

(which reference

type?)

Newspaper

article (print)

... as seen in the move to privatise the railway

(Simpson 1997)

Simpson, L 1997, ‘Tasmania’s railway goes private’,

Australian Financial Review, 13 October, p. 10.

Newspaper article

Newspaper

article (web)

… government has been blamed  for the water

shortage (Porteous 2007).

Porteous, C 2007, ‘Rudd blamed for drought’, Courier Mail, 15

August, p. 17, viewed 27 February 2009,

<http://global.factiva.com/>.

For an article retrieved from a database, it is sufficient to give the URL of the database site.

 

 

Web page

Elements of the citation

Author(s) of page – (person or organisation) Year (page created or revised), Title of page - italicised, description of document (if applicable), name of the sponsor of the page (if applicable), viewed date-in-full, URL.

 

Reference type

In-text examples

Reference list example

EndNote and

RefWorks (which

reference type?)

Web page with

author

… this agreement (Albanese 2009)

Albanese, A 2009,  Fairer compensation for air travellers,

media release29 January, Minister for Infrastructure, Transport, Regional Development and Local Government, viewed 30 January 2009,

<http://www.minister.infrastructure.gov.au/aa/releases/2009/ January/AA007_2009.htm>.

Web page

Web page with

corporate or organisational author

… in this subject guide (University of Queensland

Library 2009)

University of Queensland Library 2009, Mechanical

engineering subject guide, University of Queensland Library, viewed 6 February 2009,

<http://www.library.uq.edu.au/findits/findit.php?title= Mechanical+Engineering>.

Web page

Web page with no

date of publication

… it has been argued that emotional intelligence

is a combination of competencies (Bliss n.d.)

Bliss, SE n.d., The effect of emotional intelligence on a modern

organizational leader’s ability to make effective decisions, viewed 10 February 2008, <http://eqi.org/mgtpaper.htm>.

Web page

 

Patent

Elements of the citation

Author(s) of patent – family name and initials Year of issue, Title of patent- italicised, Number of patent including country of issue.

 

Reference type

In-text examples

Reference list example

EndNote and

RefWorks (which

reference type?)

Patent

… gas insulated transmission systems (Cookson

1985)

Cookson, AH 1985, Particle trap for compressed gas insulated

transmission systems, US Patent 4554399.

Patent

 

Standard

Elements of the citation

Corporate body issuing standard Year of publication, Title of standard- italicised, Number of standard including identifier of issuing country or body,

Publisher of standard, Place of publication.

 

Reference type

In-text examples

Reference list example

EndNote and

RefWorks (which

reference type?)

Standard

… steels are classified (International Organization

for Standardization 1982)

International Organization for Standardization 1982, Steels -

classification - part 1: classification of steels into unalloyed and alloy steels based on chemical composition, ISO 4948-

1:1982, International Organization for Standardization, Geneva.

Standard

 


 

Map

Elements of the citation

Issuing body Year of publication, Title of map – italicised, Series (if available), Publisher, Place of publication.

 

Reference type

In-text examples

Reference list example

EndNote and

RefWorks (which

reference type?)

Map

… reading this map (Department of Mines and

Energy, Queensland 1996)

Department of Mines and Energy, Queensland 1996,

Dotswood, Australia 1:100 000 geological series, sheet 8158, Department of Mines and Energy, Queensland, Brisbane.

Map

 

Personal communication

Elements of the citation

Information obtained by interview, telephone call, letter or email should be documented in the text, but should NOT be included in the list of References.

 

 

 

Reference type

In-text examples

Reference list example

EndNote and

RefWorks (which

reference type?)

Personal

communication

When interviewed on 15 June 1995, Dr Peter

Jones explained that … OR

This was later verbally confirmed (P Jones 1995, pers. comm., 15 June).

Do not include in the Reference List

Personal

communication

 

 

 

 

 

Submission 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.

  1. 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).
  2. The submission file is in OpenOffice, Microsoft Word, RTF, or WordPerfect document file format.
  3. Where available, URLs for the references have been provided.
  4. The text is single-spaced; uses a 11-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. The text adheres to the stylistic and bibliographic requirements outlined in the Author Guidelines, which is found in About the Journal.
  6. If submitting to a peer-reviewed section of the journal, the instructions in Ensuring a Blind Review have been followed.

 

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 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).
  2. The submission file is in OpenOffice, Microsoft Word, RTF, or WordPerfect document file format.
  3. Where available, URLs for the references have been provided.
  4. 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.
  5. The text adheres to the stylistic and bibliographic requirements outlined in the Author Guidelines, which is found in About the Journal.
  6. If submitting to a peer-reviewed section of the journal, the instructions in Ensuring a Blind Review have been followed.

Copyright Notice

Authors retain and hold the copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.

Privacy Statement

All the articles which ahve been published will be of TIAR Journal's propeerty right. Therefore, the authors have to give the copy right of their aertciles to TIAR Journal.