Please ensure before submitting that your article has been edited and managed using a grammar check, plagiarism detector, and reference manager.
The manuscript to be sent for publication in the Advances: Jurnal Ekonomi & Bisnis should be based on recent research results, either quantitative research, qualitative research, development research, or theoretical studies.
Authors are strongly advised to carefully check the manuscript or even send the manuscript to a reliable language editor before submitting the manuscript. Authors have the responsibility to avoid plagiarism at all costs. The Advances in Applied Accounting Research editor examines the resemblance of texts using computer software, allowing tolerance of not more than 25%. An article lasts between 5.000 and 7.000 words (excluding references), including the title, abstract, and references. The article was typed on Microsoft Word with a line space of 1.5, font type Trebuchet MS, font size 10, in one column of the .doc format (.docx, not the pdf. format) or (use the templates). The article comprises five main sections: introduction, literature review, research design and methodology, findings and discussion, and conclusion.
Paper Format
The number of words in the manuscript is 5000 to 7000 (excluding references)
The manuscript sequence is as follows: Title; Abstract; Keywords; Introduction; Research Design and Methodology; Findings and Discussion; Conclusion; Acknowledgements (if any); and References.
Title
The article's title is in Trebuchet MS 15pt font and should be no more than 14 words. The author's name is in Trebuchet MS 11pt font, the affiliation is in Trebuchet MS 9pt font, and the email is in Trebuchet MS 8pt font.
Abstract
The abstract briefly describes the Purpose: summarizing the research's objectives and hypotheses. Research Design and Methodology: It outlines the fundamental characteristics of the research design, data collection, and analysis. It may include the sample size, geographic location, demographics, variables, controls, conditions, tests, and descriptions of research design and sampling methodologies. Findings and Discussion: Describes the key findings of the study, including experimental, correlational, or theoretical results. It may also provide a brief explanation of the results. Implications: The section summarizes the study's significant findings, which may include experimental, correlational, or theoretical data. Additionally, it may consist of a brief explanation of the results.
The abstract must be prepared in no more than 200 words in English.
Introduction
The introduction must state the authors' goals and the problem being investigated. Authors are encouraged to write the background of their articles in four (4) parts.
First, it should indicate the practical or theoretical problem that is the basis of the research. It could be one or two paragraphs long.
Second, provide recent studies around the focus problem. These studies are needed to establish a state-of-the-art statement of the field of research and identify the limitations of recent studies. It could be written in two or three paragraphs.
Third, the gap between the recent studies and the focused study's current empirical and theoretical aspects must be identified. The introduction should summarize relevant research to provide context and explain what other authors' findings, if any, are being challenged or extended. It could be written in one or two paragraphs.
Fourth, state the research question and objectives based on the gap analysis in the previous paragraph. Furthermore, please indicate the novelty of the research. It could be written in one section.
Literature Review
Review the key concept you use in the research and provide previous relevant studies/investigations pertinent to your paper.
Research Design and Methodology
In general, this section describes how the study was conducted. The subject matters of this section are (1) the study design, (2) the sample population or subject of the research, (3) data collection techniques and instrument development, and (4) data analysis techniques. Please use descriptive paragraphs. Use these questions to write the method as a guideline: 1) Is the design suitable for answering the question? 2) Is there sufficient information present to replicate the research? 3) Does the article identify the procedures followed? 4) Are these ordered meaningfully? 5) If the methods are new, are they explained in detail? 6) Was the sampling appropriate? 7) Have the equipment and materials been adequately described? 8) Is it clear what type of data was recorded? 9) Have the data been precise in describing measurements?
It is important to note that there is no need to use too many formulas or tables unless it is necessary to be displayed. This section must be written out briefly, concisely, clearly, and adequately so it can be replicated. This section explains the research approach, study subjects, the research procedure's conduct, materials and instruments, data collection, and analysis techniques. These are not theories. In the case of statistical methods, formulas that are generally known should not be written down. The researcher's specific criteria for collecting and analyzing the research data should be thoroughly described. This section should be written at most 10% (for qualitative research) or 15% (for quantitative analysis) of the body.
Findings
This section is the central part of the article. It is where the author/s should explain in words what they discovered in the research. It should be laid out and in a logical sequence. The study's results presented in this section are based on a clean data analysis process, such as statistical calculations and testing or other methods for achieving its research. State the findings of the study concisely. If the authors want to display a table, follow the example of the table, table naming, and images (see template). Tables and figures must be referred to in the text; however, referring to them as “above” or “below” should be avoided. For instance, avoid writing “based on Figure 1 below:…”.
Data from interviews, observations, text interpretations, and many more for qualitative research. Are condensed or summarized into a brief substantial resume or summary to be reported. These significant findings can be presented in descriptive tables to facilitate ease of reading. Excerpts or extracts from interviews, observation results, texts, and others containing answers to research questions are shown in the discussion as authentic evidence. Interpretation of results should only be included in this section if the research requires a combination of both findings and analysis in one part.
Discussion
This section is also a significant part of the research articles and is usually the longest. Please present the discussion narratively (the why element); in the debate, there is a linkage between the result, the basic concept, and the hypotheses. The fact needs to be precise.
Discussion should not be about significance or resemblance to previous research; it should focus on data tabulation. Use these questions as guidelines in formulating synthesis/discussion: Do the results support the claims in this section? Do they seem reasonable? 2) Have the authors indicated how the results relate to expectations and earlier research? 3) Does the article support or contradict previous theories?
It has to be well described and should contain:
(What/how element) The data has been processed (not raw) and displayed in a table or figure (choose one) with a brief, understandable description. State the finding.
(Why element) In the discussion, there is a linkage between the result, the basic concept, and/or the hypotheses. In some fields, a detailed review of every aspect. is necessary. Facts need to be precise.
What other elements does it correspond to or contradict in other research?
Discussion should not be about significance or resemblance to previous research; it should focus on data tabulation. Significance can be derived from data interpretation.
Conclusion
The conclusion consists of 3 paragraphs.
The first paragraph summarizes the research findings or responses to the research questions. Be cautious of generalizations and avoid discussing the outcome in the conclusion.
The second paragraph discusses the value of research in terms of both science and practice or policy. This section does not require references, but this paragraph might be used to emphasize the study's originality.
The final paragraph summarizes the study's limitations. Additionally, the author may provide a research agenda pertinent to this research. Mention the limits of your study, as this will serve as the foundation for your idea or opinion so that you can provide future suggestions for researchers and readers.
Acknowledgment
State the contributing parties or institutions which help the author's research. It is important to acknowledge those who support the authors in funding, research facilities, or meaningful suggestions in improving the author's article. If the article has been presented in a seminar or conference, the authors can also mention them in this section.
References
The reference entry is arranged in alphabetical order. All the references must be listed in the reference list. The references and in-text citations must be in the American Psychological Association (APA) 7th ed. style format. Please use reference manager software (i.e., Mendeley, EndNote, or Zotero). Otherwise, the authors must ensure that each reference is cited correctly in the body text and vice versa. Using journal articles as reference sources rather than books or proceedings is advisable. The author must contain valid references according to the origins (URL link) or DOI (digital object identifier), particularly for journal entries.
Our template article can be downloaded HERE.