Submissions

Jurnal Riset Keuangan dan Akuntansi (JRKA) is a journal published by the Accounting Study Program at the Faculty of Economics, Kuningan University. JRKA was published in print and online (Open Journal System / OJS) in 2015. JRKA writing guidelines refer to DIKTI Standards and put forward the principles of current issues, originality, and benefits. Therefore, the manuscript articles to be published must be in accordance with established rules.

The guidelines for the Jurnal Riset Keuangan dan Akuntansi (JRKA) are:

1. The  manuscript  of  the  article  is  the  result  of  research  through  quantitative  approach, qualitative, and mix method research.
2. Systematic  article  of  research  results  through  quantitative  approach:  title;  The  author's identity (without  title); abstract; keywords; Introduction (without  sub-section),  literature review, research method; results and Discussion; Conclusions and suggestions as well as bibliography.
3. Systematic  article  of  research  results  through  qualitative approach:  title;  The  author's identity (without title); abstract; keywords; Introduction (without sub-section); Literature review, research methods, results and discussion (propositions, arguments and research plans); Conclusions and bibliography.
4. Systematic  research  articles  through  approach  mix  method  research:  title;  The  author's identity (without title); abstract; keywords; Introduction (without sub-section); Literature review, research methods, results and discussion (propositions, arguments and research plans); Conclusions and bibliography.
5. The manuscript of the article is written in standard Indonesian.
6. The manuscript of a typed article 1 space, for abstract 1 space, for the contents of 1 space, for writing a list of 1 spaces.
7. The script of the article is written with Times New Roman font size 12pt and the indent for the paragraph is 1cm.
8. Size of A4 (210 x 297 mm) script paper, two-column form with page setup: margin of 2.5cm; Bottom 2.5 cm; Left 2.25cm and right 2.25cm.
9. The size of the article script font for sub-sections in the article is Times New Roman 12pt, with capital letters at the beginning of each word, bold, and  left-handed and not using numbering (bullet and numbering).
10. Writing table on article script. Each table in the manuscript of the article comes with the source of years of data processing research.
11. Title. The title should be specific, effective and informative as measured by the writing assignment,  not  exceeding  12  words  in  Indonesian, so it  can  be  comprehensively understood. The font size for the article title is Times New Roman 14pt, with all capital letters, bold and center print.
12. The author's identity. Contains the name of the author (without title), origin of institution, institution address for correspondence, and author email. Author name (without title) with Times New Roman 12pt, with capital letters at the beginning of each word, bold, and centered. Under the author's name is the origin of the agency, the author's email, with Times New Roman 11pt, and capital letters at the beginning of each word, without bold print .
13. Abstract. Written between 100-150 words, italicized in two languages, namely Indonesian and English. Abstract English is written first and then abstract Bahasa Indonesia. Abstract is not a summary consisting of several paragraphs. The abstract content  includes research objectives, data or research objects, methods, and results or conclusions.
14. Keywords adjusting to the language in the article. Keywords are written in Bahasa Indonesia and English. Keywords are carefully selected, accurate and able to reflect the concepts or variables  contained  in  the  article.  The  number  of  keywords  is  between  three  and  six keywords.
15. Introduction. Contains background issues, motivation research, theory, research objectives written in the form of flowing paragraphs.
16. Literature  review.  Contains  the  grand  theory  and  other  theories  that  are  presented  in complete, concise sentences. Additionally, it contains relevant reference to relevant prior research contained in the introduction. And explain the development of hypotheses (if any). (without sub-chapters).
17. Research Methods. The research method contains the research design used (method, data type, data source, data collection technique, population, sample, variable operationalization, data analysis technique, written in flowing paragraph form (no numbering).
18. Results   and   Discussion.   Contains   systematic   written   research   results,   critical,   and informative analysis. The use of tables, drawings, etc. only as a supporter to clarify the discussion and limited only to substantial supporters, such as tables of statistical test results, model test results etc. The discussion of the results is argumentative regarding the relevance of results, theories, previous research and the empirical facts found, and shows the novelty of findings.Each table is written without a vertical line and comes with a year source of data processing research. The output of a table is manually written in the draft of an article, indicating only the data needed (not directly from the output). Title writing is above the left flat table (11 bold font, space 1), table contents (font 10-11) and the source is below the left flat table (font 11). Table length adjusted to page width. As for images or graphics, clearly displayed and can be read. The title is below the middle flat image (11 bold font, space 1)..
19. Conclusions and suggestions. The writing of conclusions and suggestions should be the answer to the research question, and expressed not in statistical sentences. Written along one paragraph in essay form, not in numerical form.
20. References. The bibliography is arranged alphabetically in alphabetical order of the author's name. Author name: the name displayed is the author's last name (surname) followed by the initial (and middle) name abbreviation if any). If the author is more than one person, then the way of writing is the same.The writing of a reference title begins with a capital letter only at the beginning of a sentence. Each writing of the name, year, title of the article and so on ends with a dot (.) Before the next word follows. Special writing volume (number) journal is written italic (italic) is given a colon (:) without spacing. Examples of writing can be Seen in the explanation of each type of literature worth mentioning.

The writing of the bibliography applies to the format or standard of APA Style

Books / scientific articles:

SAMPLE OF WRITING LIST REFERENCES (i) single author:

Author last name, Author First Initial. Author Second Initial. Publication  Year. Title of book.

Place: Publisher. DOI

Trumbo, R. C. (1929). Bookkeeping and Accounting (Book). Accounting Review, 4(2), 137.

Retrievedfrom http://www.lib.lsu.edu/apps/onoffcampus.php?url=http://search.ebscohost.com/login.aspx?direct

=true&db=bth&AN=8596331&site=ehost-live&scope=site

(ii) multiple authors or edited work:

Author's first name (first author first name), first author's initial author (First Author First Initial)

& final author's second nameSecond Last Name,Second Author First Initial. Publication Year.

Title of book. Place: Publisher. DOI

Burns, T. J., & Givens, H. R. (1978). A History of Accounting Thought (Book). Accounting

Review, 53(3), 799. Retrieved from http://www.lib.lsu.edu/apps/onoffcampus.php?url=http://search.ebscohost.com/login.aspx?direct

=true&db=bth&AN=4486657&site=ehost-live&scope=site

Scientific journals:

(i) Version Journal (Print)

Author last name, Author First Initial. Second Author Initial. (Publication Year). Title of

article. Title of Journal. Volume (issue) (if issue numbered), pages.

Aliabadi, O. &  Salimzadeh, J. (2015). Examination effect of strategic leadership on Facilitate

innovation   (case   study:   production   industries   Ilam).   INTERNATIONAL   JOURNAL   OF HUMANITIES AND CULTURAL STUDIES ISSN 2356-5926. Volume 3 Issue 2nd  September

2016. 129-139

(ii) Journal of Electronic Version (Electronic - without DOI)

Author last name, Author First Initial. Second Author Initial. (Publication Year). Title of article.

Title of Journal. Volume (issue) (if issue numbered), pages. Retrieved from (database name or

URL).

Ahmad, N. H., Ansari, M. A., & Aafaqi, R. (2005). Ethical Reasoning: the Impact of Ethical

Dilemma, Egoism and Belief in Just World *. Asian Academy of Management Journal, 10(2),

81–101. Retrieved fromhttp://web.usm.my/aamj/10.2.2005/AAMJ10-2-5.pdf

(iii) Electronic- with DOI

Author last name, Author First Initial. Author Second Initial. Publication Year. Title of the

paper. Title of Journal, volume(issue),pages. DOI

If the author is more than one, the rules of writing remain the same.

Hayes,    D.    C.    (1983).    Accounting    for    accounting:    A    story    about    managerial accounting. Accounting,   Organizations   and  Society, 8(2-3),   241-249.   DOI:  10.1016/0361-

3682(83)90032-6

Ukaegbu,  B.,  &  Oino,  I.  (2014).  The  determinants  of capital structure.  African Journal  of

Economic and Management Studies, 5(3), 341–368. https://doi.org/10.1108/AJEMS-11-2012-

0072

Publications in conferences or seminars (Published Conference Paper) (i) Print

Author last name, Author First Initial. Second Author Initial. (Year of publication / Publication

Year). Title of Paper (Title of the paper). Title of Conference Proceedings (pp. Pages). Place: Publisher.

Waworuntu, S. R., Anastasia, K., & Feyari, N. (2014). The Effect of Corporate Governance on

Capital Structure in Public Listed Companies in Indonesia. Handbook on the Emerging Trends in

Scientific Research, 243–258. Malaysia: PAK Publishing Grup.

 Unpublished Thesis or Dissertation

(i) Print

Author last name, Author First Initial. Author Second Initial. (Publication Year). Title of thesis. (Unpublished doctoral dissertation / Unpublished master's thesis). University Name, Location.

 Santi, S. (2007). Pengaruh Corporate Social Responsibility terhadap Corporate Image  PT Bank Negara Indonesia, Tbk (Survei pada masyarakat Desa Margajaya, Tanjungsari-Sumedang). Skripsi. Universitas Pendidikan Indonesia. Bandung.

Agustin,  Y.  (2011).  Pengaruh  Daya  Informasi  Akuntansi  Pada  Hubungan Pengungkapan Corporate Social Responsibility dengan Cost of Equity Capital. Tesis. Universitas Udayana Bali. Mukhlasin.  (2007).  Determinan  Ekonomi Pemilihan  Kebijakan  Akuntansi:  Analisis  Single Motive dan Multiple Motive. Disertasi. Universitas Diponegoro.

(ii) Electronic

Author last name, Author First Initial. Author Second Initial. (Publication Year). Title of thesis. (Doctoral dissertation / master's thesis). Available from: (database name or url). (If available

from ProQuest: UMI No. 12-12345)

Official  government  documents  sourced  from  the  provisions  of  the  legislation  of  the

Republic of Indonesia (Government Document) (i) Print

Country/State/Country/Municipality.  Name  of  Issuing  Agency.  (Publication  year).  Title  of document.  (additional  identifying  information  –  document  number,  Congress  number,  etc.).

Place: Publisher.

Indonesia (2005). Law of the Republic of Indonesia Number 14 Year 2005 on Teachers and

Lecturers. Jakarta: Minister of Justice and Human Rights

Minister of Law and Human Rights. 2010. Government Accounting Standards. Jakarta: Ministry of Justice and Human Rights.

(ii) Electronic

Country/State/Country/Municipality.  Name  of  Issuing  Agency.  (Publication  year).  Title  of document.  (additional  identifying  information  –  document  number,  Congress  number,  etc.).

Retrieved from: (url).

Indonesia. (2008). Peraturan Pemerintah Republik Indonesia Nomor 60 Tahun 2008 Tentang

Sistem Pengendalian Intern Pemerintah. http://www.bpkp.go.id/public/upload/unit/sakd/files/PP60Tahun2008_SPIP.pdf

MORE ABOUT APA:

https://owl.english.purdue.edu/owl/resource/560/10/