Submissions

Author Guidelines

Authors who wish to publish scientific articles in the Jurnal Akuntansi dan Perpajakan, should follow the guidelines of writing that can be following guidelines below:

AUTHOR GUIDELINES :

1. INDONESIAN (BAHASA INDONESIA)
2. ENGLISH

JUDUL

Judul Harus ditulis Spesifik, Efektif dan Informatif yang Diukur   dari Kelugasan Penulisannya, Tidak Melebih 14 Kata  Ditulis dalam Bahasa Inggris dan Indonesia, sehingga Sekali Dibaca Ditangkap Maksudnya  secara Komprehensif  ← 14pt, Book Antiqua, Bold, Capital Awal Kata.

IDENTITAS PENULIS

Nama Lengkap Tanpa Gelar1, Nama Lengkap Tanpa Gelar2 ← 12pt, Book Antiqua, Regular

1 Instansi Penulis, Alamat Penulis, Kota, Kode Pos, Negara ← 10pt, Book Antiqua, Italic

2 Instansi Penulis, Alamat Penulis, Kota, Kode Pos, Negara

* Email yang ditulis adalah email penulis yang berkorespondensi dengan editor: 1 atau 2 nama email [email protected].

ABSTRAK

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, justify, book antiqua 9. Jumlah kata antara 150 – 200 kata. Ditulis dalam bahasa inggris dan bahasa indonesia yang benar.

Kata Kunci: 

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

PENDAHULUAN

Berisi latar belakang masalah, motivasi penelitian, teori, 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. 

Tabel 1. xxxxxx

Sumber: xxxxxxxxx (20xx)

Diagram 1. xxxxxx

Sumber: xxxxxxxxx (20xx)

Gambar 1. xxxxxx

Sumber: xxxxxxxxx (20xx)

METODE 

Bagian ini berisi desain penelitian yang digunakan (metode, jenis data, sumber data, teknik pengumpulan data, teknik analisis data, pengukuran variabel) yang ditulis dalam bentuk paragraf mengalir (tidak dibuat bullet dan numbering).

HASIL 

Berisi hasil penelitian empiris atau kajian teoritis yang ditulis dengan sistematis, analisis yang kritis, dan informatif. Penggunaan tabel, gambar dsb hanya sebagai pendukung yang memperjelas pembahasan dan dibatasi hanya pada pendukung yang benar-benar substantial, misalnya tabel hasil pengujian statistik, gambar hasil pengujian model dsb. Tabel yang disajikan bukan berupa output olahan statistik, namun merupakan rangkuman hasil yang informatif. Gambar dan Tabel diletakkan secara konsisten di bagian tengah halaman, diberi nomor dan judul di bagian atas untuk Tabel dan di bawah untuk Gambar. 

PEMBAHASAN

Pembahasan hasil bersifat argumentatif menyangkut relevansi antara hasil, teori, penelitian terdahulu dan fakta empiris yang ditemukan, serta menunjukkan kebaruan temuan.

SIMPULAN DAN SARAN

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.

UCAPAN TERIMA KASIH

Bagian ini hanya ditulis jika diinginkan. Memuat ucapan terima kasih dan penghargaan kepada pihak-pihak yang dinilai berkontribusi signifikan dalam penyelesaian penelitian.

DAFTAR PUSTAKA

Derajat kemutakhiran bahan yang diacu pada rentang 10 tahun terakhir. Daftar jumlah rujukan diharapkan 80% sumber primer yang berasal dari artikel riset nasional dan internasional. Semakin tinggi pustaka primer yang diacu, semakin bermutu artikel yang ditulis dengan catatan keseringan penulis mengacu pada diri sendiri (self citation) dapat mengurangi penilaian. Salah satu referensi penulisan artikel sedapat mungkin mengambil dari artikel pada Jurnal Keuangan dan Perbankan yang terdahulu. Penulisan daftar pustaka menggunakan Harvard Style. Daftar pustaka yang ditulis hanyalah benar-benar yang dirujuk dalam artikel dan disusun secara alphabetis. Penulis wajib menggunakan alat bantu sitasi, seperti Zotero, Endnote, atau Mendeley untuk memastikan cara pengacuan dan penulisan daftar pustaka yang sesuai dengan gaya penulisan di Jurnal Keuangan dan Perbankan.

Buku/karangan ilmiah: 

Achmad, Suryana. (2003). Kapita Selekta Evolusi Pemikiran Kebijakan Ketahanan Pangan. Yogyakarta: FE UGM.

Kuncoro, Mudrajad. (2010). Ekonomika Pembangunan: Masalah, Kebijakan, dan Politik (Edisi.5). Jakarta: Penerbit Erlangga.

Jurnal ilmiah:

Akcay, Selcuk. (2011). Causality Relationship Between Total R&D Investment and Economic Growth: Evidence From United States. The Journal of Faculty of Economics and Administrative Sciences, 16(1), 79–92.

Atmadja, Adwin S. (1999). Inflasi di Indonesia: Sumber – sumber Penyebab dan Pengendaliannya. Jurnal Akuntansi dan Keuangan, 1(1), 54-57. 

Endaryati. et al. (2000). Aplikasi fungsi Cobb-Douglas: studi kasus Industri Besi dan Baja dasar Indonesia 1976-1995, Jurnal Bisnis dan Ekonomi Kinerja, Vol 4 No 2 Th 2000.

Febrian, Erie and Aldrin Herwany. (2009). Volatility Forecasting Models And Market Co-Integration: A Study On South-East Asian Markets. Indonesian Capital Market Review, 1(1), 27-42.

Gunardi, Ardi, Erie Febrian, and Aldrin Herwany. (2016). The implication of firm-specific characteristics on disclosure: the case of Indonesia. International Journal of Monetary Economics and Finance, 9 (4), 379–387.

Gómez, Jose Ignacio González., and S. Morini. (2009). A model for cost calculation and management in a multiproduct agricultural framework. The case for ornamental plants, Spanish Journal of Agricultural Research 2009 7(1), 12-23 ISSN: 1695-971-X

Skripsi, tesis, disertasi yang tidak dipublikasikan:

Sukarman, W. (2003). Liberalisasi: Ekonomi Politik Perbankan Masa Orde Baru [Liberalisation: Banking Economy-Politic in Orde Baru Area]. Unpublished Dissertation. Post-Graduate Programme. Yogyakarta: UGM.

Sumber internet dengan nama penulis:

Chain, P. (1997). Same or Different?: A Comparison of the Beliefs Australian and Chinese University Students Hold about Learning's Proceedings of AARE conference, Swisburne University. Available at: http://www.swin.edu.au/aare/97pap/CHAN97058.html. Diunduh pada 3 Juni 2003.

Sumber internet tanpa nama penulis:

Tuliskan nama organisasi/perusahaan seperti dibawah ini:

StatSoft, inc. (1997). Electronic Statistic Textbook, Tulsa OK., StatSoft Online. Available at: http://www.statsoft.comitextbook/stathome.Html. Diunduh pada 27 Mei 2000.

Dokumen resmi pemerintah Undang-undang Republik Indonesia. Nomor 10 Tahun 1998 tentang Perubahan atas Undang-undang Nomor 7 Tahun 1992 tentang Perbankan. 1998 diperbanyak oleh Negara Kesatuan Republik Indonesia.

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TITLE

The title must be written specifically, effectively and informatively as measured by the clarity of the writing, not exceeding 14 words Written in English and Indonesian, so that once read the meaning is grasped comprehensively ← 14pt, Book Antiqua, Bold, Capital Initial Words.

AUTHOR IDENTITY

Full Name Without Title1, Full Name Without Title2 ← 12pt, Book Antiqua, Regular

1 Author's Institution, Author's Address, City, Postal Code, Country ← 10pt, Book Antiqua, Italic

2 Author's Institution, Author's Address, City, Postal Code, Country

* The email written is the email of the author who corresponds with the editor: 1 or 2 email names of [email protected].

ABSTRACT

The minimum scope contained in the abstract is: problems, research objectives, methods, findings and implications. Arranged in 1 (one) paragraph. Presented at the beginning of the article, justify, book antiqua 9. Number of words between 150 - 200 words. Written in correct English and Indonesian. The minimum scope contained in the abstract is: problems, research objectives, methods, findings and implications. Arranged in 1 (one) paragraph. Presented at the beginning of the article, justify, book antiqua 9. Number of words between 150 - 200 words. Written in correct English and Indonesian.

Keywords:

Keywords must be chosen carefully and able to reflect the concepts/variables contained in the article, with a number of between three to six keywords. Written in alphabetical order and between keywords separated by a semicolon (;).

INTRODUCTION

Contains the background of the problem, research motivation, theory, research objectives written in flowing paragraphs and do not use subheadings and do not use bullets or numbering in the introduction. References are indicated by writing the author's surname/last name and year of publication, without page numbers. The theoretical basis is presented in complete, concise sentences, and is truly relevant to the purpose of writing scientific articles. Example: Febrian and Herwany (2009) found that the best volatility forecasting models for JKSE, KLSE, and IMS are GARCH (2,1), GARCH (3,1), and GARCH (1,1), respectively, international portfolio investors also cannot benefit from diversification between these three equity markets as they are cointegrated.

Table 1. xxxxxx

Source: xxxxxxxxxx (20xx)

Figure 1. xxxxxx

Source: xxxxxxxxxx (20xx)

Picture 1. xxxxxx

Source: xxxxxxxxxx (20xx)

METHODS

This section contains the research design used (methods, data types, data sources, data collection techniques, data analysis techniques, variable measurements) written in flowing paragraphs (not bulleted or numbered).

RESULTS

Contains the results of empirical research or theoretical studies written systematically, critically analyzed, and informatively. The use of tables, images, etc. is only as a support that clarifies the discussion and is limited only to truly substantial support, for example tables of statistical test results, images of model test results, etc. The tables presented are not in the form of statistical processing output, but are informative summaries of the results. Images and Tables are placed consistently in the middle of the page, numbered and titled at the top for Tables and below for Images.

DISCUSSION

The discussion of the results is argumentative regarding the relevance between the results, theories, previous research and empirical facts found, and shows the novelty of the findings.

CONCLUSION AND SUGGESTIONS

Contains a conclusion with a broad summary of the discussion of research results written briefly and clearly, showing the clarity of the contribution of findings, the emergence of new theories and the possibility of research development that can be done in the future. Theoretical and practical implications, limitations and research suggestions are also written in flowing paragraphs.

ACKNOWLEDGEMENTS

This section is only written if desired. Contains thanks and appreciation to parties who are considered to have contributed significantly to the completion of the research.

BIBLIOGRAPHY

The degree of sophistication of the referenced materials in the last 10 years. The list of references is expected to be 80% primary sources from national and international research articles. The higher the primary references referred to, the better the quality of the article written with the note that the frequency of the author referring to himself (self-citation) can reduce the assessment. One of the references for writing an article should be taken from an article in the previous Journal of Finance and Banking. The writing of the bibliography uses Harvard Style. The bibliography written is only the one that is really referred to in the article and is arranged alphabetically. Authors are required to use citation tools, such as Zotero, Endnote, or Mendeley to ensure that the way of referencing and writing of bibliographies is in accordance with the writing style in the Journal of Finance and Banking.

Books/scientific papers:

Achmad, Suryana. (2003). Selected Chapters on the Evolution of Thought on Food Security Policy. Yogyakarta: FE UGM.

Kuncoro, Mudrajad. (2010). Development Economics: Problems, Policies, and Politics (5th Edition). Jakarta: Erlangga Publisher.

Scientific journals:

Akcay, Selcuk. (2011). Causality Relationship Between Total R&D Investment and Economic Growth: Evidence From United States. The Journal of Faculty of Economics and Administrative Sciences, 16(1), 79–92.

Atmadja, Adwin S. (1999). Inflation in Indonesia: Sources of Causes and Control. Journal of Accounting and Finance, 1(1), 54-57.

Endaryati. et al. (2000). Application of Cobb-Douglas function: case study of Indonesian basic iron and steel industry 1976-1995, Journal of Business and Performance Economics, Vol 4 No 2 Th 2000.

Febrian, Erie and Aldrin Herwany. (2009). Volatility Forecasting Models And Market Co-Integration: A Study On South-East Asian Markets. Indonesian Capital Market Review, 1(1), 27-42.

Gunardi, Ardi, Erie Febrian, and Aldrin Herwany. (2016). The implication of firm-specific characteristics on disclosure: the case of Indonesia. International Journal of Monetary Economics and Finance, 9 (4), 379–387.

Gómez, Jose Ignacio González., and S. Morini. (2009). A model for cost calculation and management in a multiproduct agricultural framework. The case for ornamental plants, Spanish Journal of Agricultural Research 2009 7(1), 12-23 ISSN: 1695-971-X

Unpublished thesis, dissertation:

Sukarman, W. (2003). Liberalisation: Banking Economy-Politic in Orde Baru Area. Unpublished Dissertation. Post-Graduate Programme. Yogyakarta: UGM.

Internet sources with author names:

Chain, P. (1997). Same or Different?: A Comparison of the Beliefs Australian and Chinese University Students Hold about Learning's Proceedings of AARE conference, Swisburne University. Available at: http://www.swin.edu.au/aare/97pap/CHAN97058.html. Downloaded on 3 June 2003.

Internet sources without author names:

StatSoft, Inc. (1997). Electronic Statistics Textbook, Tulsa OK., StatSoft Online. Available at: http://www.statsoft.comitextbook/stathome.Html. Downloaded on May 27, 2000.

Official government document Law of the Republic of Indonesia. Number 10 of 1998 concerning Amendments to Law Number 7 of 1992 concerning Banking. 1998 reproduced by the Unitary State of the Republic of Indonesia.