Author Guidlines

PAPER FORMAT

  1. Paper should be written in English and include the author's name, affiliation, and the authors' email address.
  2. First author of the paper should be a student.
  3. Paper can be qualitative or quantitative and should fall into the EBIC topic area.
  4. Paper must be an original work and has never been published in any journal.
  5. Paper should be written in a total of 10 to 20 pages.
  6. Direct quotation should be typed using single line spacing and in indented style.
  7. Paper must be written in Microsoft Word on A4 paper size and single spacing. With file format, 3 cm margins for each side (top, bottom, right, and left), with Arial font type, 11pt font size and justified to the right and left.
  8. All pages must be numbered, including reference and appendix.
  9. Authors are encouraged to use the Mendeley application for citation and referencing.
  10. Paper must follow EBIC template of manuscript. The EBIC’s template is presented here in the last page. 

PAPER STRUCTURE

  1. Title. should be attractive, describe the contents of the paper and consist of no more than 12 words.
  2. Authors’ Name, Institution and Email Address. Author's name is stated without an academic degree, followed by the affiliation and email address of each author. Correspondence author is marked with (*).
  3. Abstract and Keywords. Abstract should be written from 150 to 250 words, needs to be written in English, and contain at least a summary of the research objective, method, result, conclusion and implication. Abstract is not allowed to contain references/quotations and should be followed by 3 to 5 keywords.
  4. Introduction. This section should at least provide an explanation of research background, novelty, objective and contribution.
  5. Literature Review and Hypothesis Development (If any). This section contains previous literature related to the research and explains the hypothesis development (if any). Hypotheses are built based on relevant theory, previous studies, and logical arguments.
  6. Research Method. Research methods should at least describe research design, population and sample, data collection technique, variable measurement, and data analysis techniques.
  7. Results and Discussion. This section explains the result of data analysis, finding, and its interpretation.
  8. Conclusion. Conclusion presents research conclusion, implication, limitation, and future research opportunity.
  9. Reference. Reference should be written in APA style, in alphabetical order, without numbering. Author is encouraged to use reference manager applications, such as Mendeley or EndNote.

Table and Figure (Graph):

  1. Table and figure should be efficiently presented (only for table and figure with the result of data) and are placed on the article. Table and figure presented on the appendix are to show the data processing.
  2. Table and figure must be numbered in sequence and be given a title that reflects its contents.
  3. Reference of table and figure must be mentioned on the article.
  4. Author should mention on the article where table and figure are attached.
  5. Table and figure should be able to be interpreted without referring to the article.
  6. Source of table and figure should also be presented.
  7. Figure must be prepared in a printable version.

Citation:

Citation on text is written between open and close parenthesis mentioning author’s surname, year without comma, and page number if necessary.

  1. One source of citation with one author: (Syafruddin 2001); two authors: (Habbe and Hartono 2000); more than two authors: (Budiono et al. 1999); more than one source of citation with different authors: (Mardiyah 2001; Kusumawati 1999); more than one source of citation with similar author: (Djakman 1998, 2000).
  2. When citation is accompanied with page number: (Brownell 1981, 845).
  3. When referring to author with more than one article in the same year, use letter a, b, … after year on citation, e.g. (Joni 1999a, 1999b) or (Joni 1999a, Daud 2000b).
  4. When author’s name is mentioned on the text, the name does not have to be mentioned on citation, e.g. “Alamsyah (1998) stated …”
  5. Source of citation from an institution’s work should mention the acronym of the institution, e.g. (IAI 1994).

Reference

Not less than 80% of the total cited literatures should be in the form of papers published in national and international scientific journals. The suggested references are the most recent publications (within the last 10 years). Articles in preparation, unpublished observations, and personal communication should not be included in the reference list but should only be mentioned in the article text. The other references can come from textbooks, proceedings, or other valid scientific sources. Information sources that come from online sites (internet) are allowed if the sources are trustful and accountable, such as research institution site, universities, and governments. 

An article should contain the reference (only for source of citation) that is sorted alphabetically using author’s surname or institution’s name, e.g.:

Book

One Author

Bringham, E. F. 1992. Fundamental of Financial Management 6th. Fort Wort: The Dryden Press.

Two to Four Authors

Cooper, D. R. and P. S. Schindler. 2001. Business Research Method. New York: McGraw Hill.

Guan, L., D. R. Hansen, and M. M. Mowen. 2009. Cost Management. Mason: South Western.

More than Four Authors

Booth, W. C. et al. 1995. The Craft of Research. Chicago: University of Chicago Press.

Institutional Author

Ikatan Akuntan Indonesia. 2004. Standar Profesional Akuntan Publik. Jakarta: Divisi Penerbitan IAI.

Journal

Gumanti, T. A. 2001. Earnings Management dalam Penawaran Saham Perdana di Bursa Efek Jakarta. Jurnal Riset Akuntansi Indonesia, 4 (2), 165-183.

Geiger, M. A. and S. M. Ogilby. 2000. The First Course in Accounting: Students Perceptions and their Effect on the Decision to Major in Accounting. Journal of Accounting Education, 18, 63-78.

Website

Australian Bureau of Statistics. 2000. 1996 Census of Population and Housing: Northern (Statistical Division) Queensland. Downloaded on 19 August 2001, http://www.abs.gov.au.

Bond, T. 2004. ED1401: Childhood and Adolescence, week 12 notes. Downloaded on 25 February 2005, http://learnjcu2004.jcu.edu.au.

Workshop/Seminar

Abbott, K. and  J. Seymour. 1997. Trapping the Papaya Fruit Fly in North Queensland. Paper presented at the Australian Entomological Society Conference, Melbourne.

Fitriany and D. Sari. 2008. Studi atas Pelaksanaan PBL dan Hubungannya dengan Prestasi Mahasiswa. Paper presented at the Simposium Nasional Akuntansi XI, Pontianak.

Thesis/Dissertation/Working Paper

Utama, S. 1996. The Association between Institutional Ownership and Trading Volume Reaction to Annual Earnings Announcements. Ph.D Dissertation, Texas A&M University.

Chambers, D. J. 2003. Earnings Persistence and Accrual Anomaly. Working Paper, University of Illinois at Urbana-Champaign.

Chan, K., L. Chan, N. Jegadeesh, and J. Lakonishok. 2004. Earnings Quality and Stock Returns. Working Paper, University of Illinois at Urbana-Champaign.

We HIGHLY recommend that authors use reference managers such as End Note, Mendley.