JIAN: Jurnal Ilmiah Akuntansi dan Keuangan Initial manuscript submission

The title of article should be concise, informative in

sentence case fewer than 16 words
First Author1*, Second author2, and Third author3

1
Department of Accounting, Faculty of Economics and Business, University
2
Department of Accounting, Faculty of Economics and Business, University
3
Department of Accounting, Faculty of Economics and Business, University

ABSTRACT

Introduction/Main Objectives: Describe the topic your paper examines. Provide a background to
your paper and why is this topic interesting. Avoid unnecessary content. Background Problems:
State the problem or economic/business phenomena studied in this paper and specify the research
question(s) in one sentence. Novelty: Summarize the novelty of this paper. Briefly explain why no
one else has adequately researched the question yet. Research Methods: Provide an outline of the
research method(s) and data used in this paper. Explain how did you go about doing this research.
Again, avoid unnecessary content and do not make any speculation(s). Finding/Results: List the
empirical finding(s) and write a discussion in one or two sentences. Conclusion: Provide
conclusion(s) and implication(s) of your research. What conclusions did you get and what are the
implication(s)? What is the main take-home message?

Keywords:
keyword_1, keyword_2, keyword_3, keyword_4, keyword_5

___________
* Corresponding Author at Department of Accounting, Faculty of Economics and Business, Universitas Negeri Makassar,
Jl. Raya Pendidikan No. 1 Gunung Sari, Makassar 90221 South Sulawesi, Indonesia. E-mail address: author@email.com
(author#1), author2@email.com (author#2), author3@email.com (author#3)

Initial manuscript submitted to JIAN: Jurnal Ilmiah Akuntansi dan Keuangan

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1. Introduction
What is the purpose of the study? Why are you conducting the study? The main section of the article
should start with an introductory section, which provides more details about the paper’s purpose,
motivation, research methods and findings. The introduction should be relatively nontechnical, yet
clear enough for an informed reader to understand the manuscript’s contribution.
The “introduction” in the manuscript is important to demonstrate the motives of the research. It
analyzes the empirical, theoretical and methodological issues in order to contribute to the extant
literature. This introduction will be linked with the following parts, most noticeably the literature
review.
Explaining the problem’s formulation should cover the following points: (1) Problem recognition and
its significance; (2) clear identification of the problem and the appropriate research questions; (3)
coverage of problem’s complexity; and (4) well-defined objectives.
1.2. Heading and subheading
Do not indent the first paragraph of every section or sub section. The Introduction is not an extended
version of the abstract; never use the same sentences in both sections. Please use no more than three
levels of headings.
2. Literature Review
Thus, the second part, “Literature Review” investigates the gap that will be exposed and solved. The
flow of all the ideas are required to be clear, linked, well-crafted and well developed. It serves as the
source of the research question and especially the base or the hypotheses that respond to the research
objective. We advise using current and primary sources from trusted international references (top tier-
journals).
3. Method, Data, and Analysis
The third part of the manuscript, “Method, Data, and Analysis” is designed to describe the nature of
the data. The method should be well elaborated and enhance the model, the approach to the analysis
and the step taken. Equations should be numbered as we illustrate.
This section typically has the following sub-sections: Sampling (a description of the target population,
the research context, and units of analysis; the sample; and respondents’ profiles); data collection; and
measures (or alternatively, measurements).
The research methodology should cover the following points: Concise explanation of the research’s
methodology is prevalent; reasons for choosing the particular methods are well described; the
research’s design is accurate; the sample’s design is appropriate; the data collection processes are
properly conducted; the data analysis methods are relevant and state-of-the-art
4. Result and Discussion

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The author needs to report the results in sufficient detail so that the reader can see which statistical
analysis was conducted and why, and later to justify their conclusions.
The “Discussion and Analysis” part, highlights the rationale behind the result answering the question
“why the result is so?” It shows the theories and the evidence from the results. The part does not just
explain the figures but also deals with this deep analysis to cope with the gap that it is trying to solve.
4.1. Table and Figure
Authors must provide high quality artwork for all illustrations. Poor resolution or definition is not
acceptable. All tables and figures (graphs) should be included directly in the appropriate part of the
article (not separated). Each table or figure should be numerically numbered separately (Table 1, Table
2; Figure 1, Figure 2) and fully titled, which refers to the contents of the table or figure. Underneath
each table and figure, state the reliable source. Use only horizontal lines, 1.5 spaced

Table 1. Title of the table….

Column 1 Column 2 Column 2 Column 2

Abcde1 0.xxx 0.xxx1 0.xxx2
Abcde2 0.yyyy 0.yyyy1 0.yyyy2
Abcde3 0.zzz 0.zzz1 0.zzz2
Abcde4 0.aaaa 0.aaaa1 0.aaaa2
Notes: ….
Source: …..

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Figure 1. Title of the figure……

Source: ……………………..
4.2. Equation
Equations should be numerically numbered consecutively in parentheses with aligning right margin,
and it can use either the same font (Cambria) or the formula font.

Y=α+ßX+ε (1)

5. Conclusion and Suggestion

In this section, the author presents brief conclusions from the results of the research with suggestions
for advanced researchers or general readers. A conclusion may cover the main points of the paper, but
do not replicate the abstract in the conclusion.
Authors should explain the empirical and theoretical benefits, the economic benefits, and the
existence of any new findings. The author may present any major flaws and limitations of the study,
which could reduce the validity of the writing, thus raising questions from the readers (whether, or in
what way), the limits in the study may have affected the results and conclusions. Limitations require a
critical judgment and interpretation of the impact of their research. The author should provide the
answer to the question: Is this a problem caused by an error, or in the method selected, or the validity,
or something else?
Acknowledgement (if any)
Author (s) may acknowledge a person or organization that helped him/her/them in many ways. Please
use the singular heading even if you have many acknowledgments.
Reference
In this section, author (s) must list all the reference documents cited in the text. In writing the
reference, the author(s) are recommended to use reference management tools, such as Mendeley. The
citation and reference list should follow the American Psychological Association (APA) referencing
style (6th edition). Otherwise, please follow the format of the sample references and citations as shown
in this guide.
Authors are encouraged to cite manuscripts mainly from primary source publications (journals) from
the last ten years. In addition, authors should avoid excessively referencing their own work (self-
citation).
A basic format to list the reference documents as follows:

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1. The reference list is arranged in alphabetical order by the authors’ last names
2. If there is more than one work by the same author, order them by publication date, oldest to newest.
3. If there is no author the title moves to that position and the entry is alphabetized by the first
significant word, excluding words such as “A” or “The”. If the title is long, it may be shortened
when citing in text.
4. The first line of the reference list entry is left-hand justified, while all subsequent lines are
consistently indented.
5. Use “&” instead of “and” when listing multiple authors of a source.
6. Capitalize only the first word of the title and of the subtitle, if there is one, plus any proper names –
i. e. only those words that would normally be capitalized.
7. Italicize the title of the book, the title of the journal/serial and the title of the web document.
8. For any non-English articles, please write down the translation of the article in brackets [ ] after the
original article’s title. Note that the original article should be written in italics.
9. Do not create separate lists for each type of information source.

Some example of the reference list

Journal
Karlan, D. S., & Zinman, J. (2012). List randomization for sensitive behavior: An application for
measuring use of loan proceeds. Journal of Development Economics, 98(1), 71-75.
Gabbett, T., Jenkins, D., & Abernethy, B. (2010). Physical collisions and injury during professional
rugby league skills training. Journal of Science and Medicine in Sport, 13(6), 578-583.
doi:10.1016/j.jsams.2010.03.007

Conference Paper/Proceeding
Williams, J., & Seary, K. (2010). Bridging the divide: Scaffolding the learning experiences of the
mature age student. In J. Terrell (Ed.), Making the links: Learning, teaching and high quality
student outcomes. Proceedings of the 9th Conference of the New Zealand Association of Bridging
Educators (pp. 104-116). Wellington, New Zealand.
MacColl, F., Ker, I., Huband, A., Veith, G., & Taylor, J. (2009, November 12-13). Minimising
pedestrian-cyclist conflict on paths. Paper presented at the Seventh New Zealand Cycling
Conference, New Plymouth, New Zealand. Retrieved from
http://cyclingconf.org.nz/system/files/NZCyclingConf09_2A_MacColl_ PedCycleConflicts.pdf

Dissertation
Mann, D. L. (2010). Vision and expertise for interceptive actions in sport (Doctoral dissertation, The
University of New South Wales, Sydney, Australia). Retrieved from
http://handle.unsw.edu.au/1959.4/44704

Books
Collier, A. (2008). The world of tourism and travel. Rosedale, New Zealand: Pearson Education New
Zealand.
Airey, D. (2010). Logo design love: A guide to creating iconic brand identities. Berkeley, CA: New
Riders.
Whitney, E., & Rolfes, S. (2011). Understanding nutrition (12th ed.). Australia: Wadsworth Cengage
Learning.

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Book Chapter
Palmer, F. (2007). Treaty principles and Maori sport: Contemporary issues. In C. Collins & S. Jackson
(Eds.), Sport in Aotearoa/New Zealand society (2nd ed., pp. 307-334). South Melbourne, Australia:
Thomson.

Newspaper
Matthews, L. (2011, November 23). Foodbanks urge public to give generously. Manawatu Standard,
p. 4.
Little blue penguins homeward bound. (2011, November 23). Manawatu Standard, p. 5.
Rogers, C. (2011, November 26). Smartphone could replace wallets. The Dominion Post. Retrieved
from http://www.stuff.co.nz/technology/gadgets/6038621/Smartphone-could-replace-wallets

Act (statute/legistation)
Health and Safety in Employment Act 1992. (2013, December 16). Retrieved from
http://www.legislation.govt.nz

Internet
Ministry of Health. (2014). Ebola: Information for the public. Retrieved from
http://www.health.govt.nz/your-health/conditions-and-treatments/diseases-and-illnesses/ebola-
information-public

Initial manuscript submitted to JIAN: Jurnal Ilmiah Akuntansi dan Keuangan