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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 a study in the field of accounting and investment that is included in JAI's focus and scope (see detail).
(2) The manuscript should be original work, i.e. the same manuscript has 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 English and in blind review format i.e. the manuscript must not attaching author(s)' name(s), institutional affiliation(s), and e-mail address of the author(s) that can identify the manuscript identity as this would against our double-blind review policy. The soft file submitted should be in Microsoft Word format. Manuscript length does not exceed 12,000 words including references and appendices.
(4) The manuscript must comply with the JAI author guidelines and be formatted according to the JAI template for submission. The manuscript which does not comply with this requirement may be returned for revision (format/template) before entering the review process or might be rejected by editor.
(5) The manuscript only could be sent via JAI's open journal system (OJS) (not by email).
(6) JAI editor 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 is written in the following order:
1. RESEARCH PAPER
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
An abstract is written in English with a single space. The abstract includes a description of the purpose, methods, and results of the research. Abstract written in brief, conscience and written in one paragraph (around 250 words) that summarize important research variables, purpose, and methods (e.g., sample and techniques analysis used), and the answer to the research problem (result). The abstract contains keywords of ideas or basic concepts in the study fields (no more than 6 words). The format should as the following:
Research aims:
Design/Methodology/Approach:
Research findings:
Theoretical contribution/Originality:
Practitioner/Policy implication: (OPTIONAL)
Research limitation/Implication: (OPTIONAL)
Keywords:
IntroductionThis section contains, at least, the research background, purpose, contributions both theoretical and practical. Use APA 6th style to make a citation.
Literature Review and Hypotheses Development (QUANTITATIVE) or Literature Review (QUALITATIVE)
This section contains theoretical underpinning and literature referenced pertaining to previous research that is related to the topic and also highlighted a research gap. It is highly recommended that the literature referenced is published no more than ten years. Also, it is suggested to prioritize the literature in the following order: reputable international journals, accredited national journals, national journals, international symposiums, national symposiums, and textbooks.
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 in the following format:
H1: write the formulated hypothesis.
For qualitative research (without hypothesis testing), then presented in this section is a literature review (theory and previous research and argumentation focused on research review). If necessary, research focus could be written in this part in the question form by the following format:
RM: mention the problem that represents the research focus.
Research Method
This section contains 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 contains the data characteristic of subject/object/sample/ research respondent, data analysis result, testing instrument and hypothesis (if any), the answer to the 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. The end of the section showed the hypothesis research result and its discussion completely.
Conclusion
This section presents the research conclusion, implications, limitations, and advice for future research. The implications are practical advice from result research. Research limitations include all aspects that can be considered by researchers to refine future research, while the research advice is a future direction for the next research based on the limitations highlighted.
This section is provided for the author to express his gratitude either for the research funders or the other parties who contribute to research realization.
Appendix (OPTIONAL)
Contain the research instrument, questionnaires, experiment scenario, interview question list, and other instruments.
References
It contains the sources referred to in the manuscript. Please follow APA 6th style. Its recommended for author to write using citation software such as Mendeley, EndNote, Zotero, etc.
2. LITERATURE REVIEW PAPER
JAI accepts a literature review paper with certain requirements:
- Discuss urgent issue problem with potential research issue to overcome the problem emerged.
- Provide at least 50 articles from various journals as references.
- Written with strong and critical analysis.
TABLE AND FIGURE
The table title is numbered and written at the top of the table with a bold font and centered, accompanied by the source (if any).
Table 3 Experimental Design and Hypothesis 3a and 3b
Figure title is numbered and written at the bottom of the figure with 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 to 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 the 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 should 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 the 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 the software citation mentioned. To enhance article quality, for further edition JAI does not accept article containing source from thesis or dissertation, working paper, and all articles which have not been published anywhere. Each article should contain a bibliography (only the source citation) arranged alphabetically according to the author's last name or the institution's name. 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. https://doi.org/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 the 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
The University of Portsmouth. http://www.port.ac.uk/library/guides/filetodownload,137568,en.pdf
Kementerian 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 would disrupt the manuscript's continuity when combined into a script. Thus footnotes not be used for reference. Footnotes should be numbered printed superscript. The text of footnote typed with 10 font aligned justify.
Editor in Chief
Journal of Accounting and Investment
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.
- 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 file format.
- Where available, URLs for the references have been provided.
- The manuscript has used the JAI template for submission 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 JAI Author Guidelines.
- If submitting to a peer-reviewed section of the journal, the instructions in Ensuring a Blind Review have been followed.
- Author(s) has(ve) read and agreed with Author Fees, R-W-C-R-R, and other certain policies that are applied in this journal.
Copyright Notice
License
Journal of Accounting and Investment is licensed under Creative Commons Attribution Attribution-NonCommercial-NoDerivatives 4.0 International License.
Copyright
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 Attribution-NonCommercial-NoDerivatives 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.
- 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 acknowledgment 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) before and during the submission process, as it can lead to productive exchanges and earlier and greater citation of published work (See The Effect of Open Access).
Privacy Statement
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