PUBLICATION POLICY

The text of the article sent must be:

1. contains original works, has novelty, provides scientific contributions, and is guaranteed authenticity by the author.
2. Never been published before in other journals, proceedings, and or publications.
3. the result of research through quantitative, qualitative, and/or mixed-method approaches
4. giving contributions both theoretically and practically to the development of science and technology measured by the novelty of findings /ideas/results of thinking by prioritizing the renewal of primary library sources referenced in the last 10 years.

The implementation of the review process by the editorial board was carried out in stages from the secretariat, executive editor, and expert editor. In addition, the review was conducted blindly with peer group systems composed of 2 people from external parties and 1 person from internal parties, and reinforced by reviewer partners who qualified in their fields. Articles are written in the rules or styles specified in the setting and the editorial board has the right to revise the style of confinement with a note that it does not change the intent and quality of the article.

Questionnaires and other instruments:

Article manuscripts that use research with primary data or experiments must also include questionnaires and experimental instruments used.

Authors are required to send additional attachments in the form of results of data processing and original table and image files uploaded online (Open Journal Systems / OJS) Journal of Accounting and Strategic Finance (http://jasf.upnjatim.ac.id/index .php / jasf) and or sent to the journal editorial board secretariat

Assessment of the final results of the manuscript article refers to the Scientific Publication Guidelines published by the Directorate of Intellectual Property Enrichment of the Directorate General of Research and Development of the Ministry of Research, Technology and Higher Education in 2017 can be categorized into 5 classifications namely: 

• Accept without any changes (acceptance): the journal will publish the manuscript without changes
• Accept with minor revisions (acceptance): the journal will publish the manuscript and ask the author to make minor repairs;
• Accept after major revisions (conditional acceptance): journals will publish manuscripts if the author corrects the manuscript in accordance with the advice of a partner or editor;
• Revise and resubmit (conditional rejection): the journal is still willing to reconsider the text after the author has made a major revision.
• Reject the paper (outright rejection): the journal will not publish the manuscript even though the author will make a total revision.

 

WRITING AND PUBLICATION ETHICS

 Articles are free of plagiarism and have been tested for plagiarism below 15%. The Author must upload the plagiarism check result file.

 

WRITING GUIDELINES

Writing system

The systematics of writing consists of the initial section, namely: title; author's identity (without title), abstract, keyword, correspondence address, and e-mail address. The main section for articles with a quantitative approach is Introduction (without sub-section), Literature Review (hypothesis development), Research Methods, Results and Discussion, Conclusions (without sub-sections), and References.

The main section for articles with a qualitative approach, namely the introduction (without sub-sections) includes literature Review and hypothesis development, Research methods, Results and Discussion (propositions and research arguments); Conclusions (without sub-sections), and References.

 

Article Manuscript

Articles are written in standard English.

• Fill in the article manuscript type 1 space.
• The manuscript is written in Times New Roman font 11 and the indent for paragraphs is 1cm.
• The size of the writing field uses A4 paper manuscript paper (210 x 297 mm), a one-column format.
• Setting a page by referring to a 1-column format with page setup: left margin above 2.5cm and when down 2.25cm.
• The font size of the article script for parts and sub-sections in the article is Times New Roman font 12, with capital letters at the beginning of the word, bold, and left flat, and do not use numbering (bullet and numbering).
• The article script is written in a length of around 15-30 pages
• Each subtitle is written in Times New Roman font 11 and is bold.
• The new paragraph is written indented with an indent for the first line. The first paragraph is not intended. There are no spaces between paragraphs.
• Foreign words (not in English) are italicized.
• All numbers are written with numbers, except at the beginning of sentences, and integers less than ten must be spelled.
• Tables and figures must be clearly explained and numbered. Writing Tables and drawings on article scripts, if quoting from other sources, complete with complete sources.

 

Title

In general, the title in article writing is made interesting, brief, and able to describe the entire contents of the article. In addition, the title can be understood comprehensively, straightforwardly, specific, effective, and informative.

In particular, the title must contain the following:

• Titles are written in English.
• The title is written in Times New Roman font 12
• Titles are written with a single space
• The number of words in writing a title is 20 words maximum.
• Titles are written in capital letters only at the beginning of words in sentences, in bold, and aligned right.

 

Author Identity

In general, the author's identity/author's line of ownership is an integrated part of an article and refers to his authorship rights (authorship, is in the hands of the author), and ownership rights (ownership, belonging to the institution). In this connection, it must be realized that the copyright holder or the right to reproduce and distribute (and sell). In general, the author's identity/author's rank contains the author's name and institution, which shows ownership of the article's text. There is an author page that must be completed.

 

In particular, the author's identity/author rank contains the following:

• The writing of name and institution of the author are written in full and clearly placed in the section after the writing of the title and begins with a capital letter.
• The author's identity contains the author's name without the title.
• Write the name of the author using the font Times New Roman font 10, with a capital letter at the beginning of each word, and aligned left.
• The origin of the institution contains the names of Faculties, Universities, addresses, and Countries.
• Write the origin of the institution using Times New Roman font 9, with a capital letter at the beginning of each word, italic, and aligned left.
• Contact address:
• Address correspondence with home or office address and email correspondence author.
• Write a correspondence address using Times New Roman font 9 with a capital letter at the beginning of each word, without bold, and aligned left.

 

ABSTRACT – between 150 to 300 words – Times New Roman 10pt

Purpose: This section states the main objective of the study. It explains what the research aims to investigate, solve, or explore, and why the topic is important. It often highlights a gap in existing knowledge or a practical challenge that motivates the research. The purpose should be specific and focused, avoiding broad or generic statements.

Method: The method section details the approach and techniques used to conduct the research. This includes the research design (e.g., qualitative, quantitative, or mixed methods), data collection methods (e.g., surveys, interviews, experiments), and data analysis techniques. 

Findings: This part summarizes the key results of the study. It highlights the most significant insights, patterns, or outcomes that emerged from the data. The findings should directly relate to the research questions and be presented clearly, without excessive detail or technical jargon. Use past tense and active voice to convey clarity and confidence.

Implications: In this section, explain the practical or theoretical significance of the findings. What do the results mean for practitioners, policymakers, researchers, or other stakeholders? It may include recommendations, applications, or potential changes that could arise from the study. The implications should be relevant and grounded in the data.

Novelty/Value: This final component emphasizes what makes the study original or valuable. It could be a new perspective, a unique context, an innovative method, or a contribution to theory or practice. This is the authors’ chance to position the work within the broader academic conversation and show how it advances knowledge or offers fresh insights.

Keywords

In general, the keywords in the article are a selection of meaningful words from a document that can be used to index the contents. The number of keywords presented generally consists of 3–8 words (which can be arranged in short phrases). The selected words should not repeat the title and may not use words that do not appear at all in the entire article.

Specifically, keywords are described as follows:

• Keywords, the keywords must be consistent and reflect important concepts in the article
• Keywords are written in English. Keywords are carefully chosen, appropriate, and able to reflect the concepts/variables contained in the article, with a total of six keywords.
• Keywords consist of 6 phrases (2-3 words), which are at the core of the description of abstraction. Keywords are bold.

 INTRODUCTION (20%)

The introduction begins by providing background information on the research topic, including relevant theories, concepts, and previous studies. This helps to establish the context and importance of the study. The specific problem or issue that the research aims to address is then articulated, highlighting the gap in the existing literature or the practical challenge that the study seeks to solve. The research objectives are defined, outlining the main goals or aims of the study, which should be specific and measurable. Key research questions are presented, ensuring they are directly related to the research objectives and problem statement. The significance of the study is explained, detailing the potential contributions to the field and the practical, theoretical, or societal implications of the findings. Additionally, the scope and limitations of the study are provided to set realistic expectations for the reader. Lastly, a brief outline of the paper’s structure is included, summarizing the main sections and guiding the reader through the content and flow of the argument. There are no subtitles or sub-sections in the introduction. The introduction must be written in flowing paragraphs without numbers or bullet points.

Specifically, the preliminary presentation is described as follows:

• The introduction is written in a flowing paragraph.
• The introduction contains background problems, research motivation, research goals and contributions, and literature (state of the art) that is closely related to the research to find the research gap.

 

 LITERATURE REVIEW (20%)

 

Literature Review and Hypothesis Development (Quantitative) or Literature Review and Focus of Study (Qualitative)

 

This section contains the literature referred to in the research and hypothesis development. This section contains the theory and literature referenced and linked to writing. It is highly recommended that the literature referenced is published within the last five-ten years in reputed international journals, accredited national journals, international symposiums, national symposiums, textbooks, and reputable daily publications. 

 

For quantitative research with hypothesis testing, the hypothesis development is built on supporting theory, previous research, and logical argumentation. After the explanation is formulated, write your hypothesis in the following format:

H₁: Write the formulated hypothesis.                                                                                                         

 

Hypothesis Formulation Policy. Research hypotheses must be grounded in substantive theoretical propositions explaining the specific relationship between independent and dependent variables (example: X1 to Y; X2 to Y; X3 to Y; not X1, X2, X3 to Y). The journal does not recommend the inclusion of simultaneous hypotheses (F-test); instead, the F-test should be treated and reported as a diagnostic tool for assessing Overall Model Fit within the Results section. Authors should focus their theoretical arguments and hypotheses on unique, partial relationships that provide clear causal insights (Hair et al., 2010, 2021: 161-165)

 

For qualitative research (without hypothesis testing), the literature review (theory and previous research and argumentation focused on research review) and research focus are presented in this section in question form as follows.

RF: Mention the problem that represents the research focus.

 

The research framework or research model is a diagrammatic description of the relationship of variables/focus in the research.

 

RESEARCH METHODS (10%)

The research method section details the research design, which can be qualitative, quantitative, or mixed methods, and explains why it is appropriate for addressing the research question. Following the design, a description of the sample or participants is provided, including how they were selected, their characteristics, and the sample size. This is followed by a comprehensive description of the data collection methods, such as surveys, interviews, observations, or experiments, including the tools and procedures used. Additionally, the section should discuss any ethical considerations, such as informed consent and confidentiality, and how these were addressed. The data analysis techniques employed to process and interpret the collected data, such as statistical analyses or thematic coding, are then explained. It is important to acknowledge the limitations of the chosen methods, discussing any potential biases or constraints that might affect the study’s findings. Including these elements ensures that the research method section provides a clear and detailed roadmap of how the study was conducted, ensuring transparency and reproducibility.

 

RESULTS AND DISCUSSION (40%)

Results

This section begins by summarizing the key results, often using tables, figures, and statistical analyses to illustrate the data. The findings are then explained in detail, highlighting any patterns, trends, or notable observations.

 

Discussion 

The discussion interprets the results, linking them back to the research objectives and existing literature. It explores the implications of the findings, addressing how they contribute to the field and what they mean for theory, practice, or future research. Additionally, this section often considers the limitations of the study, acknowledging any potential biases or constraints that may have influenced the results. Finally, the discussion may propose directions for future research, suggesting areas where further investigation is needed to build on the current study’s findings

 

CONCLUSION (10%)

The conclusion summarizes the main insights of the study, reiterates its contributions, and responds directly to the research objectives. It may also highlight broader implications for policy, practice, or theories.

In particular, the conclusions contain the following description:

• Conclusions are written in flowing paragraphs (no sub-sections, and no number or bullet points).
• Conclusions contain summarize from the discussion of the results of the study, written briefly and clearly, showing clarity in the contribution of findings, the emergence of new theories, and the possibility of developing research that can be done in the future.
• Conclusions contain the theoretical, practical, and policy implications written in flowing paragraphs.

 

AUTHOR PAGE

ACKNOWLEDGEMENT (optional)
Giving an acknowledgment is a way of giving credit or props. Acknowledgments let readers know who contributed or did work on something. For example, if you look at the acknowledgements section of a book, it tells you who helped the author: writers give acknowledgement to editors, agents, friends, family, teachers, people they interviewed, and anyone else who helped them while writing. In sports or the entertainment world, award-winners usually give acknowledgement to people important to them. When you see the word acknowledgment, think of "giving credit and thanks."

AUTHORS’ CONTRIBUTION
This section should show the author's individual contributions to the manuscript. Use the initials to indicate the contribution of each author in this section. Example: "AAR analyzed and interpreted the data. ST performed a statistical analysis of the data and helped create the final manuscript."

AUTHORS’ INFORMATION
Full names and email addresses of all co-authors on your manuscript. Explain each author's information, such as occupation, experience, research interest, qualification, and other related information.

FUNDING
All sources of funding for the reported research need to be identified. The role of the funding agency in designing the study, collecting data, analyzing, interpreting, and writing the manuscript should be explained. If you do not receive any funding, please state “This research received no external funding” in this section.

CONFLICTS OF INTEREST
All financial and non-financial competing interests must be declared in this section. Please use the authors’ initials to refer to each author’s competing interests in this section. If you do not have any competing interests, please state "The authors declare no competing interests" in this section.

AVAILABILITY OF DATA AND MATERIALS
Research data and materials refer to the results of observations or experimentation that validate research findings. To facilitate reproducibility and data reuse, the data and materials should be easily accessed.

 

REFERENCES - APA Style

Writing and compiling references must be standard and consistent by using standard citation applications (reference managers) such as Mendeley, Zotero, Refworks, Endnote, and others.

The reference requirements are described as follows:

• Reference: The reference composition has the latest material referred to in the last 5 years.
• The material updates in the references referenced in the article have a proportion of more than 80% originating from primary sources of accredited national research articles and international research.
• The higher the primary library that is referred to, the more qualified the article was written with the record of the frequency the writer refers to himself (self-citation) can reduce the assessment.
• The only written references are those referred to in the article and arranged alphabetically.
• Reference writing refers to the standard 1-space
• All listed in the reference must be referred to in the text
• Reference update is preferred (80% from 3 to 5 years)

 

Citation

How to reference and quote using a standard and consistent system and use standard citation applications, such as EndNote, Mendeley, Zotero, etc.

 

Supporting Instruments

Supporting instruments are developed in an informative and complementary manner.

 

Writing Formulas

Mathematical formulas are clearly written with Microsoft Equation or other similar applications

The source and year of the formula are written in full.

 

Writing Tables

Writing Tables are equipped with table numbers with Arabic numbers (1, 2, 3, etc. not I, ii, iii, etc.). without the right or left border

The table must have a title at the top of the table.

The table title is written at the top of the table with a left-justified

If the table is quoted from another source (not the author's idea), it must include the source and year of the data in full.

 

Figures

Writing images is completed with image numbers with Arabic numbers (1, 2, 3, etc., not I, ii, iii, etc.).

The image must have a title at the bottom of the image.

The title of the image is written at the bottom of the image with a left-justified.

If the image is quoted from another source (not the author's idea), it must include the source and year of the data in full.

 

EXAMPLE OF REFERENCES

Writing and compiling references must be standard and consistent and use standard citation applications such as EndNote, Mendeley, Zotero, etc.

Writing references refer to the format or standard of the American Psychological Association (APA) Style.

 

The following are examples of reference writing using the Zotero application in the format of the American Psychological Association (APA) style:

Book
Rees, R. (1971). Quantitative Analysis in Public Finance (Book Review). Economica. Blackwell Publishing Limited.

Risk Management Solutions. (2010). The 2010 Maule, Chile Earthquake: Lessons and Future Challenges. Risk Management   Solutions Inc., 1–46.

Thakkar, R. (1987). Accounting: A Library of Quantification (Book). Contemporary Accounting Research, 4(1), 273–275. Retrieved from

http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=10927488&site=eho st-live

 

Journal
Baker, H. K., Veit, T. E., & Powell G. E. (2009). Dividend Policy, Creditor Rights, and the Agency Costs of Debt. Journal of Financial Economics, 38, 276–299.

Baxter, J., Chua, W. F., Elharidy, A. M., Nicholson, B., Scapens, R. W., & Gurd, B. (2008). Qualitative Research in Accounting & Management"Remaining consistent with a method? An analysis of grounded theory research in accounting. Qualitative Research in Accounting & Management, 5(7), 101–121. https://doi.org/10.1108/11766090810888917

Condie, J. (2012). Qualitative Research in Accounting & Management Article Information, Qualitative Research in Accounting & Management, 9(2), 168–193.

Haryanto, S. (2014). Identifikasi Ekspektasi Investor melalui Kebijakan Struktur Modal, Profitabilitas, Ukuran Perusahaan dan GCPI.  Jurnal Dinamika Manajemen, 5(2), 183–199. https://doi.org/10.15294/jdm.v5i2.3660

Prasetyo, T. (2013). Dividen, hutang, dan kepemilikan institutional di Pasar Modal Indonesia: Pengujian teori keagenan. Jurnal Dinamika Manajemen, 4(1), 10–22. Retrieved from http://journal.unnes.ac.id/nju/index.php/jdm%0ADIVIDEN,

Riantani, S., & Hafidz, N. (2015). Analysis of company size, financial leverage, and profitability and its effect to CSR disclosure. Jurnal Dinamika Manajemen, 6(2), 453–463. Retrieved from http://jdm.unnes.ac.id

 
Seminar
Istianingsih, Juan Barus Gultom, & Gusfa, H. (2015). Pengaruh Good Corporate Governance dan Struktur Kepemilikan Saham Terhadap Manajemen Laba Melalui Aktivitas Riil (pp. 10– 11). Bandung: Seminar Forum Keuangan dan Bisnis (FKBI) Program Studi Akuntansi FPEB UPI. Retrieved from http://fkbi.akuntansi.upi.edu/wp-content/uploads/2016/10/14-Istianingsih-
Juan-dan-Henni-1.pdf
Louise Ladegaard Bro, et al (2014). Leadership training, leadership strategies and organizational performance. Paper presented on the IRPSM conference in Ottawa 9-12 April 2014.

 
Unpublished thesis, dissertation, and others

Budiman, J. (2012). Pengaruh Karakter Eksekutif terhadap Penghindaran Pajak (Tax Avoidance). Tesis. Universitas Gadjah Mada.

Dokumen resmi pemerintah yang bersumber dari ketentuan perundangan-undangan Republik Indonesia.

Foster, B. (2005). Pengaruh Kinerja Bauran Penjualan Eceran dan Hubungan Pelanggan Terhadap Ekuitas Merek Serta Dampaknya Terhadap Keunggulan Bersaing dan Loyalitas Pelanggan. Disertasi. Universitas Padjdjaran Bandung

Pemberian Tunjangan Profesi Dosen dan Tunjangan Kehormatan Profesor. (2017). Jakarta: Kementerian Riset, Teknologi dan Pendidikan Tinggi.

Zulma, G. W. M. (2015). Pengaruh Kompensasi Manajemen terhadap Penghindaran Pajak dengan Corporate Governance dan Kepemilikan Keluarga sebagai Moderasi. Tesis. Fakultas Ekonomi dan Bisnis Universitas Indonesia.

 

ARTICLE PROCESSING CHARGE