Manuscript Submission

The manuscript submitted in form of softcopy by using OJS (Open Journal System). Manuscript submission also attached with the complete  curriculum vitae of author and manuscript form refers to following instruction below:

Please download template journal and copyright & original statement :

Template Journal

Copyright & Original Statement

(please click the following link)

 

Writing Instruction

The manuscript should be double spaced minimum of 18 pages and maximum of 21 pages is already included abstract and bibliography/reference, paper size A4, font Book Antiqua 12 pts except for illustration (table, chart, figure, etc) font size 10 pts. For editing, all the manuscript (including table, figure, and equation) should write in a form that can be edited by editor (Word Document).

 

General Writing Style

The manuscript for publication of Accolunting and Financial Review (AFRe) could be study and application of theory, research, conceptual ideas, literature reviews, reviews of new books, bibliographic, and practical writing related to accounting and  finance science. The manuscript can be write in Bahasa Indonesia or English in form of essai, include the subchapter tittle (heading) in each part, except: introduction which shown without subchapter tittle. Ranked of subchapter expressed with different typeface and without subchapter tittle. The writing style is narrative, with minimize of using table, figure, and equation.

 

Sistematics of Manuscript/Sistemetika Naskah

Conseptual Sistematics of manuscript consist of: tittle, authors name (without academic title), address where the manuscript wrote, address for correspondence (contact number, faximile, and email), abstract, key words, introduction (without subchapter), main review (devided into sub headings), conclusion, and bibliography. Sistematics research manuscript consist of: tittle, outhors name (without academic title) address where the result of research done, address for correspondence, abstract, key words, introduction (without subchapter) hypothesis (optional), method, result, discussion, conclussion, suggestion and bibliography. The following instruction for each part of manuscript and other way which need to consider to writing of manuscript.

Sistematika naskah hasil penelitian terdiri dari judul, nama penulis (tanpa gelar), alamat lengkap penulis (nama departemen, fakultas, institusi, alamat institusi, nomor telpon, e-mail), abstact (dalam bahasa Indonesia dan Inggris), key word, JEL classification, pendahuluan tanpa sub bab, pengembangan hipotesis, data dan metode, hasil, pembahasan, simpulan dan saran dan daftar pustaka. Berikut adalah petunjuk untuk setiap bagian naskah dan hal-hal yang perlu diikuti dalam penulisan naskah. Sistematika naskah konseptual terdiri dari judul, nama penulis (tanpa gelar), alamat lengkap penulis (nama departemen, fakultas, institusi, alamat institusi, nomor telpon, e-mail), abstact (dalam bahasa Indonesia dan Inggris), key word, JEL classification, pendahuluan tanpa sub bab, ulasan utama (dapat dibagi dalam sub-sub judul), penutup dan daftar pustaka. Berikut adalah petunjuk untuk setiap bagian naskah dan hal-hal yang perlu diikuti dalam penulisan naskah).

 

Tittle

Maximum consist of 14 words

Judul harus ditulis spesifik, efektif dan informatif yang dilihat dari kelugasan penulisanya. Sehingga sekali dibaca dapat ditangkap maksudnya secara komprehensif.. Jumlah kata tidak melebihi 14 kata. Ditulis dalam Bahasa Indonesia, atau Bahasa Inggris.  Penulisan capital awal kata.

 

Author Data

Consist of full name without academic title and abbreviation, name of author affiliations institution and complete address (including ZIP Code), address for correspondence (telephone, Faximile, and e-mail).

(Nama Lengkap Tanpa Gelar, nama institusi dimana penulis berafiliasi, dan alamat lengkap termasuk kode pos, alamat korespondensi penulis (telpon dan email)).

 

Abstract

Writing on English with 150-200 words (also include in Bahasa Indonesia for editing), consist 1 paragraph. Abstract for research manuscript contain: purpose of research, method, important finding, and conclussion. Abstract for study article/conceptual contain: Short summary of the overall content of the full article with idea inferred.

Cakupan minimal yang termuat dalam abstraksi adalah: permasalahan, tujuan penelitian, metode, temuan dan implikasi. Disusun dalam 1 (satu) paragraph. Disajikan di bagian awal artikel, justify, Book Antiqua 9. Jumlah kata antara 150 – 200 kata. Ditulis dalam Bahasa Inggris dan Bahasa Indonesia yang benar. Cakupan minimal yang termuat dalam abstraksi adalah: permasalahan, tujuan penelitian, metode, temuan dan implikasi. Disusun dalam 1 (satu) paragraph. Disajikan di bagian awal artikel, rata kiri dan kanan, Book Antiqua 9. Ditulis dalam Bahasa Inggris dan Bahasa Indonesia yang benar.

 

Key Words

Writing on english with 3-6 phrases. Key words contain od word or phrase which often used for manuscript and considered to represent and or related with the topic. Writing on alfabet.

Kata kunci harus dipilih dengan cermat dan mampu mencerminkan konsep/variabel yang dikandung dalam artikel, dengan jumlah antara empat sampai enam kata kunci. Ditulis sesuai urutan abjad dan antara kata kunci dipisahkan oleh titik koma (;). Kata kunci ditulis dalam Bahasa Inggris).

 

JEL Classification

The manuscript should include JEL Classification which is the code to classify the field of science in line with the research topic.

Berisi tentang klasifikasi dari konsep atau rumpun keilmuan dari artikel.

The classification code may refer to this link:

https://www.aeaweb.org/econlit/jelCodes.php https://www.aeaweb.org/jel/guide/jel.php

 

Introduction

Introduction contains an introduction to the substance of the articles according to topics and the purpose, especially the reasons both theoretical and empirical background of writing the manuscript. Express the theoretical concepts, ideas, as well as the findings of previous studies, useful as comparison and as well strengthening, enrichment as well as sharpening the discussion, analysis and interpretations. Presentation should be coherent chronological order. Connection between the logic of the first paragraph with the following should be clear.

Berisi latar belakang berisi tentang pengantar substansi artikel, alasan-alasan yang melatar belakangi artikel, baik teoritis  maupun empirik. Mengemukakan konsep teoritis, pemikiran serta temuan penelitian terdahulu untuk menunjukkan riset gap, komparasi dan penguatan serta penajaman pembahasan, analisis. Pada bagian akhir dikemukakan tujuan penelitian yang ditulis dalam bentuk paragraf mengalir dan tidak menggunakan sub judul dan tidak menggunakan bullets atau numbering di dalam pendahuluan. Rujukan ditunjukkan dengan menuliskan nama keluarga/nama belakang penulis dan tahun terbitan, tanpa nomor halaman. Landasan teori ditampilkan dalam kalimat-kalimat lengkap, ringkas, serta benar-benar relevan dengan tujuan penulisan artikel ilmiah. Contoh: Febrian dan Herwany (2009) menemukan bahwa model volatilitas peramalan yang terbaik untuk JKSE, KLSE, dan IMS adalah masing-masing GARCH (2,1), GARCH (3,1), dan GARCH (1,1), investor portofolio internasional juga tidak bisa mendapatkan keuntungan dari diversifikasi antara tiga pasar ekuitas ini sebagaimana yang terkointegrasi).

 

Hypothesis Development/Pengembangan Hipotesis

Hipotsis development presents the logic of theory supported by empirical studies that are used as the basis for formulating hypotheses. Every hypothesis that is wanted is preceded by the logic of theory and empirical studies.

Pengembangan hipotsis mengemukakan logika teori dengan didukung kajian empiris yang digunakan sebagai dasar perumusan hipotesis. Setiap hipotesis yang dikemaukan didahului oleh logika teori dan kajian empiris).

 

Data and Method/ Data dan Metode

Method is a theoretical and technical information sufficient for reader can be reproduce the research well, especially important to put forward about the research design, population and sample, data (types and source), data collection technique, and data analysis technique (analysis model). Contains research designs used (methods, data sources, population and research samples, data collection techniques, research and operational variables and data analysis techniques) so that readers can reproduce research properly.

Berisi desain penelitian yang digunakan (metode, sumber data, populasi dan sampel penelitian, teknik pengumpulan data, variabel penelitan dan operasionalisasinya dan teknik analis data) sehingga pembaca dapat melakukan reproduksi penelitian dengan baik.

 

Result/Hasil

The results are presented in a systematic, concise and informative manner extracted from the data, not the data as they are. Narrative explanation with table illustrations, pictures and others must be read. The presentation of data tables is not a copy paste from the data processing program, but must be rearranged according to the needs and presented in a concise and informative manner. Each illustration of a table, picture or other must be cited by referring to table numbers or drawings. The use of tables, images and more is only a support that clarifies the discussion and is limited to supporters who are truly substantial.

Hasil disajikan secara sistemartis, ringkas dan informatif yang disarikan dari data, bukan  data apa adanya. Penjelasan narasi dengan ilustrasi tabel, gambar dan lainnya harus terbaca. Penyajian tabel data bukan copy paste dari program pengolah data, namun harus ditata ulang sesuai dengan kebutuhan dan disajikan dengan ringkas dan informatif. Setiap ilustrasi tabel, gambar atau yang lainnya harus disitasi dengan mengacu pada nomor tabel atau gambar. Penggunaan tabel, gambar dan lainnya hanya sebagai pendukung yang memperjelas pembahasan dan dibatasi hanya pada pendukung yang benar-benar substantial.

 

Discussion/Pembahasan

Discussion is express interpretation of the results, in order to answer the research objectives and hypotheses (optional). The discussion and data presentation is the same sequence. There was a development argument by correlating results, theory, and opinion, including comparative results of previous research. It is important to state the possibility of contribution result of the research for science development.

Pembahasan mengemukakan interprestasi dari hasil sesuai dengan tujuan penelitisan dan hipotesis (jika ada). Urutan pembahasan sama dengan tujuan penelitian. Pembahasan hasil bersifat argumentatif menyangkut relevansi antara hasil, teori, penelitian terdahulu dan fakta empiris yang ditemukan, serta menunjukkan kebaruan temuan.

 

Conclusion and Suggestion

Conclusion interpret results and discussion of research for more comprehensive. Suggestions intended for practical action (company which studies), for development of new theory, and further research.

Berisi simpulan dengan perampatan yang meluas dari pembahasan hasil penelitian yang dituliskan dengan singkat dan jelas, menunjukkan kejelasan sumbangan temuan, pencetusan teori baru dan kemungkinan pengembangan penelitian yang bisa dilakukan kedepannya. Implikasi teoritis dan praktis, keterbatasan dan saran penelitian juga dituliskan dalam paragraf mengalir.

 

Citation

Citation in the text made in the format of name and year, such: Suhardjanto & Miranti (2009) for begin the sentence, and (Wahyudi, 2010) for end of sentence. If there are more than two authors used et al. After name of first author, such: Ettredge, et al. (2010). For more than one references, it based on the chronology of the year or alphabetical order if there is the same year. For example: (Arisudi & Gapor, 2010; Herdinata, 2010; Nursyamsi, 2010) or (Yuniarti, 2008, Budianto, 2009, Iriani & Gunarianto, 2010).

 

References

Reference arrange by following the procedures of the following example and sorted alphabetically and chronologically.

• A book appears as follows:

Skiadas, C. 2009. Asset Pricing Theory. New Edition. Published by Princeton University Press.

• An Article in a journal appears as follows:

Kashyap, A.K. & Zingales, L. 2010. The 2007-8 Financial Crisis: Lessons from Corporate Finance, Journal of Financial Economics, 97(3): 303-488.

• A working paper appears as follows:

Rojas, L. & Suares. 2010. The International Financial Crisis: Eight Lessons for and from Latin America. Working Paper 02. January. Center for Global Development

• A proceeding appears as follows:

Rachmawati. 2005. Over Reaksi Pasar terhadap Harga Saham. Prosiding, Simposium Akuntansi Nasional VIII.

• A dissertation, thesis, etc is cited as follows:

Choudhury, M.A. 2007. Philosophy of Islamic Financial Engineering: Evaluationary Equilibrium in Learning Spaces of Unity of Knowledge. International Seminar and Workshop on Islamic Financial Engineering. (Tidak Dipublikasikan). Post Graduate Program of Faculty of Economics Islamic University of Indonesia. Yogyakarta.

Nurkhin, A. 2009. Corporate Governance dan Profitabilitas; Pengaruhnya terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan (Studi Empiris pada Perusahaan yang Tercatat di Bursa Efek Indonesia). Tesis. (Tidak Dipublikasikan). Program Studi Magister Akuntansi Program Pascasarjana Fakultas Ekonomi Universitas Diponegoro.

• Another document (Regulation/Constitution):

Peraturan Bank Indonesia Nomor: 11/25/PBI/2009 Tentang Penerapan Manajemen Risiko bagi Bank Umum.

• An article in website appears as follows:

Oorschot, L.V. 2009. Risk Reporting: An Analysis of German Banking Industry.http://oaithesis.eur.nl. (Download: 30 August 2010).

• An Article in newspaper, magazine, etc, is cited as follows:

Hasbullah, Y.2004. Prinsip-prinsip Manajemen Risiko Kredit di Perbankan dalam Rangka Good Corporate Government. Majalah Usahawan Indonesia, No.12, Th.XXXIII Desember: 28-31.

  

Illustration (Table and Figure)

The illustrations in the form of tables and figures (optional) included in accordance with the needs of the writing and given a sufficient explanation, and typed in a format that can be edited by the editorial team.

 

Table. Typed font size 10 pts, form tables are created as the following example:

 

Table 1. Indicator of General Bank Performance Based on Assesment of  CAEL (%)

General bank ( % )	Dec 2002	Dec 2003	Dec 2004	Dec 2005	Dec 2006	Dec 2007
CAR	19,90	22,40	19,40	19,40	23,4	20,48
ROA	1,50	2,00	2,60	3,50	2,35	2,66
BOPO	98,41	94,76	88,10	76,64	81,42	71,16
LDR	33,00	38,20	43,50	50,00	62,27	67,46
NPL Gross	12,10	8,10	8,20	5,80	7,56	4,10

Source: Bank Indonesia (in Investor magazine, 2008) and Infobank June 2008.

 

Figure. Figure and charts are printed in black and white, so it needs to be made in different patterns among the data displayed (can use grayscale, pattern, etc.). Figure made like the following example:

  

Figure 1. Growth Third Party Fund Bank X Branch of Malang

 

Other Requirement

Submit the curriculum vitae consists of: (1) Personal Data: full name with academic title, name of institution, address and contact number institution, e-mail, home address, phone number, address for correspondence for journal delivery. (2) Educational Background. (3) Scientific work produced (Publication or unpublished).