The text of the article sent must be:
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 with a composition 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:
WRITING AND PUBLICATION ETHICS
Articles are free of plagiarism and have been tested for plagiarism below 10%. The Author must upload the plagiarism check result file.
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 study (hypothesis development), Research Methods, Results and discussion, Conclusions (without sub-sections), and References.
The main section for articles with a qualitative approach, namely: Introduction (without sub-sections), Literature review, Research methods, Results and discussion (propositions and research arguments); Conclusions (without sub-sections), and References.
Articles of writing are written in standard Indonesian or English.
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:
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.
In particular, the author's identity/author rank contains the following:
In general, an abstract is a brief review of the reasons for the research conducted, the approach or method is chosen, important results, main conclusions, and/or research implications. Abstracts are placed at the beginning of the article under the name and origin of the researcher. Abstract, for Indonesian-language articles, written in Indonesian and English. This section in the form of a summary is generally quoted by an abstract service institution, so it must consist of structured paragraphs. It must be ensured that there are no spelling mistakes, grammar, and expressions in the language used. The abstract contains the main problem and/or research objectives, showing the approach or method used to solve it, presenting important findings, conclusions, and or implications of the results of the research.
Specifically, the abstract is described as follows:
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:
In general, the introduction contains the motivation and importance of research (explaining the problem and focus of research), the development of previous research (state of the art), goals and contributions of research, implications, and systematics of article writing. Preliminary clearly formulates research problems that will be resolved, so that their contribution to science and technology is clear. The writer or researcher starts by reviewing the latest literature and synthesizing the problem. The description of the recognition of previous research is very important to support the author's ideas and arguments. It is recommended not to quote the literature in the first sentence. Write the thoughts or ideas of the author as the topic sentence or the first sentence in the paragraph.
Specifically, the preliminary presentation is described as follows:
In general, research methods describe what researchers have done to answer research questions. In particular, the research method is described as follows: The research method is written in a flowing paragraph. Quantitative research, Research Methodology contains the research design used (method, data type, data source, data collection techniques, data analysis techniques, operational definitions, and variable measurements). Qualitative Research, Research Method contains an explanation of the Research approach used (method, source, and selection of informants, reasons for selecting informants, data collection techniques, etc.)
RESULTS AND DISCUSSION
In general, the results and discussion consist of results, which explain the essence of an article that presents data on research results found and arranged in illustrations (tables, pictures, photos, plans, or diagrams). The author can present the results simply and clearly, and report the data as if and not raw data. The author must also be able to read the meaning of the data to the reader of the article through straightforward text, not by copying the data in the illustration. Refer to which illustration is relevant to the description, including what negative data is not found, if it affects the interpretation of results.
After describing the results, the paragraph continues with a discussion that contains an explanation of what the results mean and their implications for future studies, not repeating what has been described in the literature review or results. The author can link the results to the questions asked in the introduction. If there are more than 1 research objectives, sort chronologically in the discussion. The author must interpret the information gathered during the study, linking the facts observed during the research with previous theories or studies. The statement agrees or even has a different opinion from the previously published work. In addition, the theoretical and practical implications of the findings of the researchers are discussed based on the results of the study. The discussion of the study concludes with overall conclusions on the results and discussion as well as the limitations of the researcher during conducting the research.
Specifically, the results and discussion are described as follows:
In general, the conclusions contain a collection and summary of the most important results and their implications. Status issues must be briefly reviewed before new findings are presented. The author concludes by involving a number of extrapolations, including suggestions for future research. The conclusion is a summary of the results of the study and emphasizes important findings. The author can align with the statement of research objectives. Generalizations are made carefully while paying attention to the limitations of the findings. The implications of the findings can be written and suggestions must relate to the implementation or results of research, meaning that they are not made up and must be justified.
In particular, the conclusions contain the following description:
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."
Please make a list and define all abbreviations in the manuscript at first use.
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."
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 information.
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.
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:
How to reference and quote using a standard and consistent system and use standard citation applications, such as Endnote, Mendeley, Zotero, etc.
Supporting instruments are developed in an informative and complementary manner.
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 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.
Table title is written at the top of the table with a center 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.
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 center 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:
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
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
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-
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.
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