Journal of Accounting Faculty of Economics, Universitas Sarjanawiyata Tamansiswa (UST) Yogyakarta Indonesia has been published since 2013. This journal is published on a regular basis in June and December each year. This journal aims to publish research in accounting to increase the development of science through research as well as to find out sources of references related to the field of accounting. We do hope that this journal can be a tool to increase research interest, improve the quality of research in accounting and find sources of references in the field of accounting.
THE EDITORIAL BOARD
PERSON IN CHARGE
The Dean of Economics Faculty
Universitas Sarjanawiyata Tamansiswa
The head of Accounting Department
Faculty of Economics Universitas Sarjanawiyata Tamansiswa
EDITOR IN CHIEF
Dewi Kusuma Wardani
Andri Waskita Aji
Yhoga Heru Pratama
Atika Jauharia Hatta, STIE YKPN Yogyakarta
Dody Hapsoro, STIE YKPN Yogyakarta
Fauzan Misra, Andalas University Padang
Hendrawan Santosa Putra, Jember University
Maulana, Tamansiswa University Palembang
Riha Dedi Priantana, Syiah Kuala University Banda Aceh
Sri Hermuningsih, Sarjanawiyata Tamansiswa University
Focus and Scope
Journal of Accounting Faculty of Economics focuses on research articles on the topics of financial accounting, management accounting, public sector accounting, auditing, Islamic financial accounting, banking, taxation, capital markets, information system, and other relevant research fields.
Peer Review Process
Each entry will be reviewed by experts in their respective fields:
- Atika Jauharia Hatta, STIE YKPN (Finance)
- Dody Hapsoro, STIE YKPN (Accounting)
- Fauzan Misra, Andalas University Padang (Taxation)
- Hendrawan Santosa Putra, Jember University (Public sector accounting)
- Maulana, Tamansiswa University Palembang (Accounting)
- Riha Dedi Priantana, Syiah Kuala University Banda Aceh (Behavioral accounting)
- Sri Hermuningsih, Sarjanawiyata Tamansiswa University (Finance)
Open Access Policy
This journal provides free access in principle to make the research freely available for public and will support the largest global knowledge exchange.
LOCKSS system of OJS functions as inter-library distributed system of archiving in order to make permanent archives (for preservation and restoration).
Each volume of the journal contains 7 to 8 articles. The journal will be published twice a year in June and December.
There are rules that have to be considered in writing the article:
- Must be written on HVS A4 sized paper;
- Must use Times New Roman (TNR) 12 for the whole text;
- Must be written within 1 (one) space;
- Direct quotation with more than five lines must be written separately within 1 (one) space with the preceding paragraph. Direct quotation with equally five or less than five lines must be merged with the relevant paragraphs and be among the quotes;
- Left and right margins must be 2 cm. Top margin must be 2,5 cm and bottom margin must be 1 cm from the edge of the paper;
- Writing space starts from the left margin and ends at the right.
- Must be written using computer. The example of the form of writing can be downloaded HERE!!!;
- Must use justified margin.
The writing of the article must follow the standard of scientific writing such as:
- Must use standardized Indonesian language according to Ejaan Yang Disempurnakan (EYD).
- Must be written using complete sentences.
- Must use synonym of words or terms derived from the existing foreign language. If none is found, it must be written in italic.
WRITING OF REFERENCES
Writing the references should be using “author-year” system which points to the article in the references. The writer must state the page of the article being referred. In the text, the work referenced uses the following rules:
- Quotations in the form of adaptation from books written by one or two authors must be written in author’s last name and year. For example: Haidar Nashir must be written (Nashir, 2007), Syafarudin Alwi dan Sutrisno Hadi must be written (Alwi and Hadi, 1999). There is no need to write down the page of the book.
- Quotations in the form of adaptation from books written by more than two authors should be written with et.al. For example: Edy Suandi Hamid, Sutrisno Hadi, Syafarudin Alwi, should be written (Hamid, et.al, 2000).
- Quotations taken from more than two resources: Syafarudin Alwi dan Sutrisno Hadi should be written (Alwi, 1991; Hadi, 1994). Two or more quotations from one author with different year should be written (Alwi, 1997; Alwi, 1998).
- When there is more than one reference written by the same author with the same year of publication, the writing must be using the suffixes of a, b, and so after the reference year. For example (Alwi, 1992a; Alwi, 1992b).
- Quotations taken from the internet should be written by mentioning the name and the year. If there is none, the complete URL of the website must be written.
1. Reference Book
The references extracted from books are written as follows:
- Books written by one author Aunurrohman, C.2007. Malioboro: Soal Pembangunan Kawasan Pejalan Kaki dan Dusta Proyek-Proyek disana. Yogyakarta: Pustaka Pelajar.
- Books written by two or more authors Crooks, R.& Baur, K.1997. Our Sexuality (6th ed).Pasific Groove: Brooks/Cole Publishing Company.
- Anthology Lambert, M.J.& Bergin A,E. 1994. “The Effectiveness of Psychotherapy”. In A.E. Bergin & S.L. Garfiel (Eds), Handbook of Psychotherapy and Behavior Change (pp. 143-189). New York: John Wiley & Sons, Inc
- Books containing articles with editor Frey R., Ltruscoot, A F, & Kearse, A.L (Eds). 1976. The official encyclopedia of bridge (3 rd ed). New York : Crow Publishers,Inc.
- Books with the same author and publisher American Psychiatric Association. 1994. Diagnostic and Statistical Manual of Metal Disorder (4th ed) Washington, D.C.
- Official government documents published by a publisher without authors or institutions Undang-undang Republik Indonesia No 20 Tahun 1999, pasal 4(2) tentang ketenagakerjaan.(1990). Djembatan IKAPI.Jakarta.
- Articles written by an institution as the author Universitas Surabaya. 1994. Pedoman Akademik Universitas Surabaya. Surabaya: Universitas Surabaya
- Skripsi/Thesis/Dissertation Ernawati, S.Y. (1992). “Hubungan antara Minat terhadap Pelajaran Matematika dan Inteligensi dengan Prestasi Belajar Matematika pada Siswa Kelas II di SMP Kristen Pengadi Surabaya”. Skripsi, tidak dipublikasikan. Surabaya: Fakultas Psikologi Universitas Surabaya
2. Seminars and workshop papers
The references taken from seminars and workshop papers are written as follows:
- Hastjarja, T.D. 1991. Pendekatan Psikofisika dan Kognitif terhadap Tingkah Laku Memilih. Prosiding Lokakarya: Perkembangan Terakhir di Bidang Psikologi, Fakultas Psikologi UGM. Yogyakarta, 16-19 Juli 2011
- Translation works Engel, J.F., Blackwell, R.D.& Miniard, P.W. 1994. Perilaku Konsumen I. Alih Bahasa: FX. Budiyanto Jakarta, Binarupa Aksara
- Articles from professional journals Frick, R.W. (1996). “The Appropriate Use of Null Hypothesis Testing”. Psychological Method, 4, 379-390
The references taken from daily/weekly/monthly articles are written as follows:
- Articles with authors Heru, W. 2006. “Pelibatan Masyarakat dalam Pengaturan PKL (People Involvement in Arranging the Street Vending)”, Kompas,15 Maret, 2006
- Articles without author (mentioning the name of the newspaper) Kompas. 1993.“Efective di Rumah dan di Kantor”. Kompas, 15 Maret 2011, hlm 50-52.
4. Articles from the Internet
The references taken from daily/weekly/monthly postings are written as follows: Gorsevski, V., Taha, H., Quattrochi,D. and Luvall,J., (1998). Air Pollution Prevention through Urban Heat Island Mitigation: An Update on the Urban Heat Island Pilot Project, diakses pada tanggal 8 February 2012 dari http://wwwghcc.msfc.nasa.gov/uhipp/epa_doc.pdf
The references taken from the legislation are written as follows:
- Indonesian Constitution Law of 1945
- Law No. 32 year 2004 of Regional Autonomy
- Government’s regulation No. 9 year 1975 about the implementation of Law No. 1 year 1974 of Principles of Marriage
Submission Preparation Checklist
As part of the submission process, authors are required to ensure that their submissions comply with all of the following items. The submissions may be returned to authors that do not adhere to these guidelines.
- I hereby declare that the article I sent has not been published in any journal.
- I certify that the article I sent is AUTHENTIC and there is no element of plagiarism. I take full responsibility of all claims in the future.
- I give the rights to the editor(s) to summarize, reduce, and improve the writing format without changing the substance of the content.
Names and email addresses entered on the journal's website will only be used for the purposes mentioned and will not be misused for any other purpose or to any other party.
Information for Readers
We encourage readers to sign up for the publishing notification service for this journal (use the links listed at the top of the home page for the journal). This registration will result in the readers will be informed Table of Contents by email for each new issue of the journal. This list also allows the journal to claim a certain level of support or readership. See the journal of Personal Statement, which convince readers that their name and email address will not be used for any other purpose.
Information for Authors
Are you interested in publishing your journal? We recommend you review the About Us page for the policy journal section as well as the Author Guidelines. Writers need to register with the journal before submission prior to submission, or if already registered login and start the five step process.
Information for Librarians
We encourage research librarians to register journals among holders of electronic journals library. Furthermore, it may be worth noting that the open source journal publishing system is suitable for libraries to host for faculty members to use the journal as they are involved in the editing process. (See Open Journal Systems).