Submissions

Online Submissions

Already have a Username/Password for Journal of Accounting and Investment?
Go to Login

Need a Username/Password?
Go to Registration

Registration and login are required to submit items online and to check the status of current submissions.

 

Author Guidelines

THIS IS A NEW AUTHOR GUIDELINES, GOING TO BE EFFECTIVE FOR JANUARY 2019 ISSUE.

INSTRUCTION FOR AUTHOR
Manuscript Preparation, Writing and Revision Guidelines
 
Preparation:
General requirements:
(1)   The manuscript should be in the form of research in the field of accounting, finance and investment. JAI does not accept manuscript from article review.
(2)   The manuscript which sent to the JAI should be original work, i.e. the same manuscript must have not been published or accepted for publication in any other journals/ books either in full or substantial part; and must not be submitted to any other journal for concurrent publication or being considered for publication or even being reviewed.
(3)   The manuscript is written in Bahasa Indonesia or English and attaching the author's name, institutional affiliation, and e-mail address. The soft file format should be in Microsoft Word, margin 3 cm for every side, font type is Times New Roman, size 12, space 1.5, and justify.
(4)   Manuscripts must comply with the following guidelines, and sould be formatted accordance to JAI template for submission. Paper which is not comply this re requirement may be returned for revision (format/template) before entering the review process.
(5)   The manuscript only could be sent via open journal system (OJS) mechanism (not by email) in web address: journal.umy.ac.id/index.php/ai  
(6)   The Editor of JAI reserves the right to edit the grammar and spelling of the text contained without reducing or changing the intent of writing.
 
Writing Guidelines:
The Manuscript written in the following order:
 
TITLE
Write the title briefly (no more than 15 words is recommended) and clearly. The title of the article should be concise, interesting and describe the content of the article.
 
ABSTRACT
Abstract written in English with single space. Abstract includes a description of the purpose, methods and result of research. Abstract written in brief, conscience and written in one paragraph (around 250 words) that summarize important research variable, purpose and methods (e g: sample and techniques analysis used), and the answer of research problem (result). Abstract contain of keywords of ideas or basic concept in the fields of study (no more than 6 words).
 
INTRODUCTION
This section contain the research background, purpose, contribution (the research benefit from theoretical and practical), research result and implication (Practical advice based on research result). The research result and implication in introduction section are only suggestion (not mandatory).
 
LITERATURE REVIEW AND HYPOTHESIS DEVELOPMENT (QUANTITATIVE) OR LITERATURE REVIEW AND RESEARCH FOCUS (QUALITATIVE)
This section contain referred literature and linked to the research and hypothesis development. This section contains about theory and literature referenced and linked to writing. Highly recommended that literature referenced is published no more than 10 years before with the following order: a reputed international journals, national journals accredited, national journals, international symposiums, national symposiums, textbooks, and daily repute.
For research with hypothesis testing, the hypothesis development is built by supporting theory, previous research, and logical argumentation. After the explanation is formulated, then write your hypothesis with this following format:
H1: write the formulated hypothesis.                                                          
 
For qualitative research (without hypothesis testing), then presented in this section is literature review (theory and previous research and argumentation focused on research review) and research focus written in question form by following:
RM:     mention the problem that represent the research focus.
 
RESEARCH METHOD
This section contain the research design, subject/object/research sample, operational definition and measurement variable, collecting data technique/instrument and data analysis also hypothesis testing.
 
RESULT AND DISCUSSION
This section contain the data characteristic of subject/object/sample/ research respondent, data analysis result, testing instrument and hypothesis (if any), answer of research question, findings and findings interpretation. This section if possible, can be graphed for each research variable. Furthermore the descriptive statistic value was presented (e g; Mean, SD, Maximum, Minimum) with its interpretation. In the end of the section showed the hypothesis research result and its discussion completely.
 
CONCLUSION
Presented the research conclusion, implication, limitation and advice for future research. Implication is practical advice from result research. Research limitation include all aspects that can be considered by researchers to refine future research. While the research advice is advise for next research based on limitation that cannot be done by researcher in his research.

ACKNOWLEDGEMENT (OPTIONAL)
This section is provided for the author to express his gratitude either for the research funders or the other parties who contribute into research realization.
 
APPENDIX (OPTIONAL)
Contain the research instrument, questionnaires, experiment scenario, interview question list, and other instrument.
 
REFERENCES
Contains the sources referred in the manuscript.

TABLE AND FIGURE
Table title is numbered and written at the top of the table with a bold font and centered, accompanied by the source (if any).

Tabel 3 Experimental Design and Hypothesis 3a and 3b

Figure title is numbered and written at the bottom of the figure with the bold letters and centered, accompanied by the source (if any).

 
 
Figure 1 Ethical Decision Making Process
Source : Jones (1991) and Cohen and Bennie (2006)
 
CITATION
Citations in the text written between brackets mentioning the author's last name, year by commas, and page number if necessary.
1)   One citation resource with one until five authors, the last name of authors have to be mentioned: one author: (Syafruddin, 2001); two authors: (Habbe & Hartono, 2000), five authors (Sofyani, Suryanto, Wibowo, Harjanti, & Utami, 2018); more than five authors using et al., for instance: (Boediono et al., 1999); more than one source citation by different authors: (Mardiyah, 2001; Kusumawati, 1999); more than one source citation with the same authors (Djakman, 1998; 2000).
2)   If the references consist of author with more than one article in the same year, then the citation used the letters a, b, after year. Example: (Joni, 2014a; 2014b) or (Joni, 2014a; David, 2014b).
3)   If the author's name is mentioned in the text, so the name does not need to be mentioned in the citation in parentheses. Correct example: "Alamsyah (1998) states ....". Incorrect example: "Alamsyah (Alamsyah, 1998) states ...."
4)   Citation taken from the work of an institution should mention the acronym of the institution concerned, for example Ikatan Akuntan Indonesia or IAI sould be (IAI, 2008).
 
Quote directly and precisely from the referred references (not using a paraphrase) with the same number of lines with more than four lines written slightly indented to right with a single space (one). Example:

Mulyadi (2011) states:
"Materiality is the value of the omitted or misstated accounting information, as seen from the surrounding circumstances, may result in changes or influence on the consideration of those who put faith in such information, for their omission or misstatement that."
 
REFERENCES WRITING STYLE
JAI bibliography writing style according to APA 6th edition style (available in default form in Mendeley, Endnote, Zotero, etc.). Highly recommended to write a bibliography using software citation mentioned. To enhance article quality, for further edition JAI does not accepts article containing source from thesis or dissertation, working paper and all articles which has not been published in anywhere. Each article should contain bibliography (only the source citation) which arranged alphabetically according to the author's last name or the name of the institution. Example:
 
Book
Bray, J., & Sturman, C. (2001). Bluetooth: Connect without wires. Upper Saddle River. New York: Prentice Hall.
Forouzan, B.A., & Fegan, S.C.. (2007). Data communications and networking, Fourth edition. New York: McGraw-Hill.
 
Journal (DOI is if any)
With DOI
Coolen-Maturi, T. (2013). Islamic Insurance: Demand and Supply in the UK. International Journal of Islamic and Middle Eastern Finance and Management, 6(2), 87-104. doi: 10.1108/17538391311329806.
 
Without DOI
Tseng, Y.C., Kuo, S.P., Lee, H.W., & Huang, C.F. (2004). Location tracking in a wireless sensor network by mobile agents and its data fusion strategies. The Computer Journal, 47(4), 448–460. Retrieved from https://ieeexplore.ieee.org/abstract/document/8129953/
 
Paper published in proceeding
Ali, S., Green, P., & Roob, A. (2012). The Influence of Top Managements’ Absorptive Capacity of IT Governance Knowledge on Business-IT Alignment: an Empirical Analysis. Paper was presented at the AMCIS 2012 Proceedings, Australia.
 
Article in Website
Alexander, J., & Tate, M.A. (2001). Evaluating web resources. Retrieved from Widener
University, Wolfgram Memorial Library. Available at: http://www2.widener.edu/Wolfgram-Memorial-Library/webevaluation/webeval.htm
University of Portsmouth. http://www.port.ac.uk/library/guides/filetodownload,137568,en.pdf

Rule/Regulation
Kementrian Pendayagunaan Aparatur Negara dan Reformasi Birokrasi. (2012). Surat Edaran Menteri Pendayagunaan Aparatur Negara dan Reformasi Birokrasi Nomor: 08/M.PAN-RB/06/2012 tentang Sistem Penanganan Pengaduan (Whistleblower System) Tindak Pidana Korupsi di Lingkungan Kementerian/Lembaga dan Pemerintah Daerah.

Ministry of Administrative Reform and Bureaucratic Reform. (2012). Minister of Administrative and Bureaucratic Reform Circular Number: 08 / M.PAN-RB / 06/2012 concerning Complaint Handling System (Whistleblower System) Crime Corruption in the Ministry/Institution and Local Government Environment.
 
TITLE AND SUBTITLE WRITING RULES
Main Title
Section Title
Sub Title
 
FOOTNOTE
Footnotes are only used to provide clarification / additional analysis, which when combined into a script would disrupt the continuity of the manuscript. Thus footnotes not be used for reference. Footnotes should be numbered printed superscript. The text of footnote typed with 10 font aligned justify.
 
POLICY OF REPRODUCTION
Articles have been published in JAI be copyrighted of JAI (Jurnal Akuntansi dan Investasi). For educational purposes, the contents of JAI can be copied or reproduced as long as mentioning the source of the article. Written requests must be submitted to the Editor to obtain permission to reproduce the contents of JAI for any other purpose other than educational purposes. The contents of article is not the responsibility of the JAI because JAI only valid as publisher.

Editor in Chief
Journal of Accounting and Investment
 
 
Assoc. Prof. Rizal Yaya

 

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

Creative Commons License Journal of Accounting and Investment is licensed under Creative Commons Attribution 4.0 International License.

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

  • Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  • Authors are 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 acknowledgement of its initial publication in this journal.
  • Authors are 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 (See The Effect of Open Access).

 

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.