INSTRUCTION FOR AUTHOR
(1) The manuscript should be in the form of research in the field of accounting such as financial and capital market accounting, management and behavioral accounting, public sector accounting, Syariah accounting, auditing, accounting information systems, and taxation. JASS (Journal of Accounting for Sustainable Society) does not accept manuscript from article review.
(2) The manuscript which sent to the JASS (Journal of Accounting for Sustainable Society) should be original work, i.e. the same manuscript must have not been published or accepted for publication in any other journals/ books either in full or substantial part and must not be submitted to any other journal for concurrent publication or being considered for publication or even being reviewed.
(3) The manuscript is written in Bahasa Indonesia or English and attaching the author's name, institutional affiliation, and e-mail address. The soft file format should be in Microsoft Word, A4 paper size, 2.5 cm top margin, 2.5 cm bottom, 2.5 cm right, and 3 cm left. font type is Arial, size 11, single space, and justify.
(4) Manuscripts must comply with the following guidelines and should be formatted in accordance with JASS template for submission. Paper which is not comply this re requirement may be returned for revision (format/template) before entering the review process.
(5) The manuscript only could be sent via the open journal system (OJS) mechanism (not by email) in web address: ojs.stiesa.ac.id/index.php/jass
(6) The Editor of JASS (Journal of Accounting for Sustainable Society) reserves the right to edit the grammar and spelling of the text contained without reducing or changing the intent of writing.
The Manuscript is written in the following order:
Write the title briefly (no more than 15 words is recommended) and clearly. The title of the article should be concise, interesting and describe the content of the article.
Abstract written in English with single space. The abstract includes a description of the purpose, methods, and result of research. Abstract written in brief, conscience and written in one paragraph that summarize important research variable, purpose and methods (e g: sample and techniques analysis used), and the answer of the research problem (result). The abstract contains keywords of ideas or basic concept in the fields of study (no more than 5 words).
This section contains the research background, purpose, contribution (the research benefit from theoretical and practical), research result and implication (Practical advice based on research result). The research result and implication in the introduction section are only suggestion (not mandatory).
LITERATURE REVIEW AND HYPOTHESES DEVELOPMENT (QUANTITATIVE) OR LITERATURE REVIEW AND RESEARCH FOCUS (QUALITATIVE)
This section contains referred literature and linked to the research and hypothesis development. This section contains the theory and literature referenced and linked to writing. Highly recommended that literature referenced is published no more than 10 years before with the following order: a reputed international journals, national journals accredited, national journals, international symposiums, national symposiums, textbooks, and daily repute.
For research with hypothesis testing, the hypothesis development is built by supporting theory, previous research, and logical argumentation. After the explanation is formulated, then write your hypothesis with this following format:
H1: write the formulated hypothesis.
For qualitative research (without hypothesis testing), then presented in this section is literature review (theory and previous research and argumentation focused on research review) and research focus written in question form by following (but not mandatory):
RM: mention the problem that represents the research focus.
This section contains the research design, subject/object/research sample, operational definition, and measurement variable, collecting data technique/instrument and data analysis also hypothesis testing.
RESULT AND DISCUSSION
This section contains the data characteristic of subject/object/sample/ research respondent, data analysis result, testing instrument and hypothesis (if any), the answer of the research question, findings and findings interpretation. This section if possible can be graphed for each research variable. Furthermore, the descriptive statistic value was presented (eg; Mean, SD, Maximum, Minimum) with its interpretation. At the end of the section showed the hypothesis research result and its discussion completely.
Presented the research conclusion, implication, limitation and advice for future research. The implication is practical advice from result research. Research limitation includes all aspects that can be considered by researchers to refine future research. While the research advice is advised for the next research based on the limitation that cannot be done by the researcher in his research.
This section is provided for the author to express his gratitude either for the research funders or the other parties who contribute to research realization.
Contain the research instrument, questionnaires, experiment scenario, interview question list, and other instruments.
Contains the sources referred to in the manuscript.
REFERENCES WRITING STYLE
JASS bibliography writing style according to APA . Highly recommended to write a bibliography using software citation mentioned. To enhance article quality, for further edition JASS does not accept article containing source from thesis or dissertation, working paper, and all articles which have not been published anywhere. Each article should contain bibliography (only the source citation) which arranged alphabetically according to the author's last name or the name of the institution. Example:
Bray, J., & Sturman, C. (2001). Bluetooth: Connect without wires. Upper Saddle River. New York: Prentice Hall.
Forouzan, B.A., & Fegan, S.C.. (2007). Data communications and networking, Fourth edition. New York: McGraw-Hill.
Journal (DOI is if any)
Coolen-Maturi, T. (2013). Islamic Insurance: Demand and Supply in the UK. International Journal of Islamic and Middle Eastern Finance and Management, 6(2), 87-104. https://doi.org/10.1108/17538391311329806.
Tseng, Y.C., Kuo, S.P., Lee, H.W., & Huang, C.F. (2004). Location tracking in a wireless sensor network by mobile agents and its data fusion strategies. The Computer Journal, 47(4), 448–460. Retrieved from https://ieeexplore.ieee.org/abstract/document/8129953/
Paper published in the proceeding
Ali, S., Green, P., & Roob, A. (2012). The Influence of Top Managements’ Absorptive Capacity of IT Governance Knowledge on Business-IT Alignment: an Empirical Analysis. Paper was presented at the AMCIS 2012 Proceedings, Australia.
Article in Website
Alexander, J., & Tate, M.A. (2001). Evaluating web resources. Retrieved from Widener
University, Wolfgram Memorial Library. Available at: http://www2.widener.edu/Wolfgram-Memorial-Library/webevaluation/webeval.htm
The University of Portsmouth. http://www.port.ac.uk/library/guides/filetodownload,137568,en.pdf
Kementerian Pendayagunaan Aparatur Negara dan Reformasi Birokrasi. (2012). Surat Edaran Menteri Pendayagunaan Aparatur Negara dan Reformasi Birokrasi Nomor: 08/M.PAN-RB/06/2012 tentang Sistem Penanganan Pengaduan (Whistleblower System) Tindak Pidana Korupsi di Lingkungan Kementerian/Lembaga dan Pemerintah Daerah.
Ministry of Administrative Reform and Bureaucratic Reform. (2012). Minister of Administrative and Bureaucratic Reform Circular Number: 08 / M.PAN-RB / 06/2012 concerning Complaint Handling System (Whistleblower System) Crime Corruption in the Ministry/Institution and Local Government Environment.
Footnotes are only used to provide clarification / additional analysis, which when combined into a script would disrupt the continuity of the manuscript. Thus footnotes not be used for reference. Footnotes should be numbered printed superscript. The text of footnote typed with 10 font aligned justify.
LITERATURE REVIEW ARTICLE
JASS accept literature review article with certain requirements:
- Discuss urgent issue problem with potential research issue to overcome the problem emerged.
- Provide at least 50 articles from various journals as references.
- Written with strong and critical analysis.
Editor in Chief
JASS (Journal of Accounting for Sustainable Society)
Icih, S.E., M.Si., Ak., CA