Submissions

Editorial received a script with the field of study of accounting science and accounting education in these themes:

A. Financial accounting,
B. Taxation,
C. Management accounting,
D. Auditing,
E. Sharia accounting,
F. Public Sector accounting,
G. Behaviourial accounting,
H. Accounting information system.
which used the research methodology with one of these paradigm:

A. Positive (both quantitative and qualitative),
B. Interpretive,
C. Critical,
D. Posmodern,
E. Spiritual / Religious,

With an article length of at least 15 pages and maximum of 25 pages (including attachments), A4 paper size with 1,5 spacing. Articles are typed in Microsoft Word format. Title, subtitle, article content, except author name and abstract contents, typed with Book Antiqua 12pt letter type. Abstract contents and keywords, and author names typed with Book Antiqua 10pt letter type. Every outside term must be written using italic letters. The margin is 3 cm for the left side,  2,5 cm for the right side, top, and bottom.

Systematic writing consists of title, author name, abstract, introduction, method, results and discussion, conclusions and suggestions, and reference. Explanation of each section is as follows:

1. The maximum word of  Indonesian title consists of 12 words that indicate the subject matter or topic studied.The writing of title and abstract substrate using capital and bold letters which is align left. Subtitles (Introduction, Research Methods, Research Results and Discussion, Conclusions, Reference) use capital letters, in bold letter and align left.
2. The author's name is written complete without the educational degree, followed by the name of the author's affiliation. If there are more than one author, then only the main author include the email address.
3. Abstracts and keywords are written in English and Indonesia. The abstract consists of 75 - 100 words in a paragraph with 1 spacing. Abstract English using italics. Abstract contains at least the reseach objectives, methods, and results. Keywords consist of 3-5 words which are the essence of research and popular words, between keywords separated by semicolons (;).
4. Introduction
   Research using positive (theory-based) methodology, both quantitative and qualitative, includes symptoms and phenomena underlying the conduct of research, research objectives, theories used as the basis for answering problems, justification of theoretical use, the justification of the use of places or research populations and the time period of the study . The theory can be supported by the results of previous studies mentioned briefly so that researchers can show the novelty of his research. The contribution of theoretical and practical research is shown at the end.
   Research using nonpositive methodology states core issues based on the phenomena that occur and the opinions of scholars or researchers in the form of stories or dialogue. Justification of the selection of research objects is included in this section. If there are previous studies that discuss the same theme, then researchers can tell briefly on the introduction. The contribution of the research is practically shown at the end.
   Tables and charts are placed above tables and graphs, while the title of the image is placed under the image. Table titles, graphs, and images are bold and centered. Tables, graphics, and images must include the data source treated as the citation. If the source comes from the analysis by the researcher, then the author does not need to include the source. Source of the tables, graphics, and images is bolded and left-aligned.
5. Research methods
   This section describes the research methodology (positive or nonpositive, eg interpretive, posmodern, critical, spiritual), the form of research (quantitative or qualitative), data collection methods (interviews as primary data, financial statements as secondary data), research object (the sample or repondent used for positivistic and informant used for nonpositivistic), data collection techniques and analysis.
6. Research Results and Discussion
   This section describes the results of the study (eg statistical test tables that have been summarized as needed by the reader for quantitative research or interview quotes analyzed for qualitative research) with in-depth and critical discussion.
7. Conclusion
   This section contains the conclusions about the core findings in the study, the weaknesses of the research which are the shortcomings that researchers encountered during the course of the research, as well as suggestions for future research.
8. Bibliography
   The bibliography contains references used by researchers in articles consisting of 80% primary referrals such as journals and proceedings. The journal and the reference book are the last 10 years. Literature writing style using the American Psychological Association (APA) 6th edition. Examples of citation and reference writing are in the next section.
9. Appendix
   Appendix is not mandatory, meaning that the appendix only exists if the researcher finds it necessary to attach a research instrument, such as a questionnaire. The results of statistical calculations are not included in the appendix, but are treated only as substance review material by the editor team. 

Author is recomended to use reference tool such as mendeley. Here are some examples of citation writing on text:

Book:
...the data analysis using Warp PLS (Abdillah dan Hartono, 2015: 25). Abdillah & Hartono (2015: 25) also state that...

Journal, online article, and prociding:
...that used on several behavioral research (Achmat: 2013). Achmat (2013) also explain that...  

Here are some examples of bibliography writing:

Book:
Abdillah, W., dan Hartono, J. (2015).  Partial Least Square (PLS)  -  Alternatif Structural Equation Modeling (SEM) dalam Penelitian Bisnis. Yogyakarta: Penerbit Andi.

Online article:
Achmat, Z. (2013). Theory of Planned Behavior, Masihkah Relevan? Diunduh pada 30 Januari 2016, dari http://zakarija.staff.umm.ac.id/files/2010/12/Theory-of-Planned-Behaviormasihkah-relevan.pdf.

Anonim. (2015). Ditjen Pajak Rencanakan Terapkan Kebijakan Tax Amnesty di Tahun 2017. Diunduh pada 15 Oktober 2015, dari http://www.pajak.go.id/content/news/ditjen-pajak-rencanakan-terapkan-kebijakan-tax-amnesty-di-tahun-2017.

Journal:
Allingham, M. G., dan Sandmo, A. (1972). Income Tax Evasion: A Theoretical Analysis. Journal of Public Economics, 1, 323–338.

Proceeding:
Aneswari, Y. R., Darmayasa, I. N., dan Yusdita, E. E. (2015). Perspektif Kritis Penerapan Pajak Penghasilan 1% pada UMKM. Simposium Nasional Perpajakan 5 (1–22). Universitas Trunojoyo Madura.

Thesis / dissertation:
Damayanti, T. W. (2015). Analisis Kepatuhan Wajib Pajak: Tinjauan Berdasarkan Teori Perilaku Terencana dan Teori Psikologi Fiskal dengan Orientasi Ketidakpastian dan Orientasi Religiusitas Sebagai Variabel Moderasi. Universitas Brawijaya.

The manuscript must save as microsoft office 1997-2003.  

Submission Preparation Checklist

As part of the submission process, authors are required to check off their submission's compliance with all of the following items, and submissions may be returned to authors that do not adhere to these guidelines.

1. The submission has not been previously published, nor is it before another journal for consideration (or an explanation has been provided in Comments to the Editor).
2. The submission file is in OpenOffice, Microsoft Word, RTF, or WordPerfect document file format.
3. Where available, URLs for the references have been provided.
4. The text is single-spaced; uses a 12-point font; employs italics, rather than underlining (except with URL addresses); and all illustrations, figures, and tables are placed within the text at the appropriate points, rather than at the end.
5. The text adheres to the stylistic and bibliographic requirements outlined in the Author Guidelines, which is found in About the Journal.
6. If submitting to a peer-reviewed section of the journal, the instructions in Ensuring a Blind Review have been followed.

Author Fees

This journal charges the following author fees.

Article Submission: 0.00 (IDR)

Article Publication: 300000.00 (IDR)

When the script is declared accepted, the author is required to pay 300.000 IDR. Postponement of payment means a delay in the publication of the manuscript. The publication of the manuscript is based on the completion of the revision and editing of the manuscript to maintain the quality of the article. For the delivery of two copies of the printed version and regional shipping costs, the author pays 150,000 IDR (this is optional). To get subscription info, please call the contact person (by phone/WA).