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Author Guidelines

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Jati : Jurnal Akuntansi Terapan Indonesia or JATI is published by Universitas Muhammadiyah Yogyakarta twice a year on March and October. The purpose of this journal is to publish the results of applied research in accounting, specifically with the case study approach.

Consistent with its objectives, JATI are for broad variety of readers and the contents are attractive for academics, practitioners, regulatory researchers, students, and other parties in accounting practices in Indonesia.

JATI's focus is related to a various themes and topics related to different aspects of accounting in the case study approach, including the following topics:

Financial Reporting, Public Sector Accounting, Cost and Management Accounting, Sharia Accounting and Financial Management (Including BMT and Islamic Cooperative), Auditing, Good Corporate Governance, Financial Management, Taxation, Accounting for Banking, Accounting Information Systems, Accounting for SMEs, village-owned enterprise (BUMDEs).

The determination of articles in JATI is carried out through a double blind peer review process by JATI editors and reviewers taking into account two main aspects, the relevance and contribution of articles to the development of accounting practices and the fulfillment of standard requirements for journal publications. Editors and reviewers then provide constructive input for evaluation to the article. These processes take 2 month for a maximum time. In the each manuscript, peer reviewer will be rated from the substantial and technical aspects.


 
General requirements:

  1. The article is a case study/applied research in accounting.
  2. The submitted article must not be sent simultaneously to other journals/issues and have not been published in other journals/issues.
  3. The article is written in English.
  4. The article is completed with the name of the author, affiliated institution, and e-mail address. The article is sent in Microsoft Word format via OJS on link below:  http://journal.umy.ac.id/index.php/jati/index
  5. The article is written in A4 with margin of 1.18 for left, right, top, and 0.98 on the bottom margin.
  6. The article's maximum turinitin score is 20%.
  7. The editor is authorized to edit the language aspect of the submitted manuscript without reducing or changing the intent or substance of the paper.
  8. The references used are at least 30 from Accredited National Journals and Reputable International Journals published in 2015-2024.
  9. The minimum number of pages is 10-15.

 

ARTICLE REQUIREMENTS:

The articles are written in the following order:

TITLE
The title of the article is clear, straightforward and comprised of no more than 15 words. The simple title should arouse curiosity but describe the contents of the article (it can be written as questions).

ABSTRACT

Abstract is written in both English and Indonesian (bilingual). It should include a description of the research objectives, the methods, and the results of the study. Abstracts are written concisely in one paragraph with 150-200 words, which summarizes the novelty, research methods (e.g., research objects and analysis techniques), and answers to the research questions or research results. Abstracts are completed with keywords containing basic ideas or concepts that represent the field under study. Keywords: 3 – 5 Keywords

INTRODUCTION

Introduction must consist of research background, research problems, novelty, previous studies, and also research contributions. In this section, author may include literature review.

RESEARCH METHODS

This section at least should contain the research design, research subject/object, data collection techniques, and data analysis techniques.

RESULTS AND DISCUSSION

This section contains data on the subject/object/respondent characteristics of the study, the results of data analysis, answers to research questions, findings and interpretation of findings.

CONCLUSIONS

This part presents the summary of research findings, implications, limitations and research suggestions subsequently.

REFERENCES

It includes all citation sources using APA 6th edition. The citations are strongly recommended by using Mendeley software. The references used are at least 30 from Accredited National Journals and Reputable International Journals published in 2015-2024.


OTHER RULES

Table, pictures and graphics

Table’s title are numbered and written on top of the table in bold and centered format accompanied by the source (if any).

 

Tabel 1. Deskripsi dan Kodifikasi Informan Penelitian

No.

Village

Education

Occupation

Status

Code

1.

Dlingo 1

SMA

Village Head

Primary Informant

LD

2.

Pakis 1

SMP

Sub-Village Head

Support Informant

PKS1

3.

Pakis 2

SMA

Sub-Village Head

Support Informant

PKS2

4.

Pokoh 1

Diploma

Infrastructure

Primary Informant

SP

5.

Pokoh 2

SMA

Sub-Village Head

Support Informant

PKH2

6.

Kebosungu 1

SMA

Sub-Village Head

Support Informant

KBS1

7.

Kebosungu 2

SMA

Sub-Village Head

Support Informant

KBS2

8.

Expert

Practitioner and academic

S2/Master of Accounting

Lecturer,

IAI Member,

Village consultant,

Ex-Senior Auditor PwC Senior

Primary Informant

AP

Source : xxx

 

The picture's title is numbered and written at the bottom of the image in bold and centered format, completed with the source (if any).

 

Picture 2. Accounting Aspect of the Village

Source: Bastian (2016)

 

The title of the graphic is numbered and written at the bottom of the graphic in bold and centered format with sources (if any).

 

Graphic 1. The Residents of West Sumatra in each Regency Year 2007

Source: www.bps.go.id

 

Citation
Quotations in JATI are only permitted from the following sources: Journals, Books, Proceedings, Regulations (PSAK, Law, MUI Fatwa, etc.), mass media, verse, and hadith. Other sources such as theses, dissertations, working papers, and other unpublished writings are not allowed to be cited. Quotations in the text are written with brackets which mention the author's last name, the year with commas, and page number if necessary.

Quotation with one source and an author: (Syafruddin, 2001); with two authors: (Habbe and Hartono, 2000); more than two authors: (Budiono, Baridwan & Hartono, 1999); more than one source by different authors: (Mardiyah, 2001; Kusumawati, 1999); more than one source by the same author: (Djakman, 1998; 2000).

1)      If the citation contains page numbers: (Brownell, 1981: 845).

2)      If there are authors with more than one article in the same year, then the citation uses the letters a, b, .. after year. Example: (Joni, 2014a; 2014b).

3)      If the author's name is mentioned in the text, then the name does not need to be mentioned in the brackets. The correct example: "Alamsyah (1998) states ....". Wrong example: "Alamsyah (Alamsyah, 1998) states ...." or "According to Alamsyah (2018) states ..."

4)      Sources of quotations from an institution should be accompanied with the acronym of the institution, for example (IAI, 2008).

The direct quotation is directly taken from reference (without paraphrases) with the four lines, or more must be right indented with a single space. For example:

 

Mulyadi (2011) stated:

"Materiality is the value that is omitted or misstated accounting information, which is seen from the surrounding circumstances that can cause changes in or influence on the consideration of people who put confidence in the information, because of the omission or misstatement."

 

Reference Style

The reference style in JATI refers to APA 6th edition. It is highly recommended to write the reference using Mendeley's citation software. Each article must contain a reference (only the source of the citation) arranged alphabetically according to the author's last name or the name of the institution. For example:

Books
Nordiawan, D., & Hertianti, A. (2006). Akuntansi Sektor Publik. Jakarta: Salemba Empat.

Journal Article

Sofyani, H., & Akbar, R. (2016). Hubungan karakteristik pegawai pemerintah daerah dan implementasi sistem pengukuran kinerja: Perspektif ismorfisma institusional. Jurnal Akuntansi dan Auditing Indonesia, 19(2), 153-173.

Proceeding Paper

Abdullah, S., & Halim, A. (2003). Pengaruh dana alokasi umum (DAU) dan pendapatan asli daerah (PAD) terhadap belanja pemerintah daerah: Studi kasus kabupaten/kota di Jawa dan Bali. Proceeding Simposium Nasional Akuntansi VI, 16-17.

Regulation
Government Regulation Number 71 Year 2010 concerning Government Accounting Standard.

Mass Media

http://khazanah.republika.co.id/berita/dunia-islam/wakaf/17/11/29/p05ukg335-baznas-potensi-zakat-di-indonesia-sangat-besar, accessed on February 2, 2018.

Verses and Hadith

No need to be mentioned in the reference

 

Writing the Title and Sub Titles

MAIN TITLE

Sub Title

DATA POLICY

According to the objectives of JATI, the writer is required to provide the data to those who need it and provide information on how to obtain the data

 

Editor in Chief

Jurnal Akuntansi Terapan Indonesia


Barbara Gunawan

 

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

Copyright Agreement and License

In order to be accepted and published by Jati: Jurnal Akuntansi Terapan Indonesia, author(s) submitting the article manuscript should complete all the review stages. By submitting the manuscript, the author(s) agreed to the following terms:

The copyright of received articles shall be assigned to Jati: Jurnal Akuntansi Terapan Indonesia as the publisher of the journal. The intended copyright includes the rights to publish articles in various forms (including reprints). Jati: Jurnal Akuntansi Terapan Indonesia maintain the publishing rights to the published articles. Authors are permitted to disseminate published articles by sharing the link/DOI of the article at Jati: Jurnal Akuntansi Terapan Indonesia. Author are allowed to use their articles for any legal purposes deemed necessary without written permission from Jati: Jurnal Akuntansi Terapan Indonesia with an acknowledgment of initial publication to this journal

License

All articles published in Jati: Jurnal Akuntansi Terapan Indonesia are licensed under a Creative Commons Attribution-NonCommercial 4.0 International License (CC-BY-NC). 

 

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.