Authors’ Guideline

Papers sent to JRAI should follow the guidelines stated bellow.

1. The article should systematically cover:

Abstract to include research problem(s), objective(s), method, findings, and contributions. Abstract should consist of 150-400 words (in English). Abstract followed at least four keywords to make alphabetical listing easier.

Introduction to include research motivation(s), background, research question(s), research objective(s).

Theoretical Framework and Hypothesis Development (if present) to explain the theoretical framework used as the logical basis to develop hypothesis or research proposition and research model.

Research Method to describe data selection and collection approach, measurement and operational variable definition and data analysis method.

Results to provide research finding(s).

Conclusion, Implication, and Limitation to provide the summary of research findings, implications, and suggestions for future research.

References only references cited in the paper that may be stated in this part and all cited references should be stated here.

Appendix consists of tables, pictures, and research instrument.

2. Manuscript should be typed in a double space. Direct citation more than three lines should be typed at one spacing indented style.
3. Paper should not more than 7000 words in Times New Roman 11-12 fonts or approximately 15-25 pages (A4 paper).
4. Top, bottom, left and right margin should be set at least one inch.
5. Cover should state the titles and author’s affiliation.
6. All pages including tables, appendix, and references should be labeled by page number.
7. Tables/pictures should be located separately from the body of manuscript.
8. Every table and picture should be numbered and named as its content and citation resources (if relevant).
9. Citation in the body of manuscript should confirm the following examples:

a. One citation resource with one author (Brownell, 1981).

b. One citation resource with two authors (Frucot dan Shearon, 1991).

c. One citation resource with more than one author (Hotstede et al., 1990).

d. Two citation resources with different authors (Dunk, 1990; Mia, 1988).

e. Two citation resouces with the same author (Brownell, 1981, 1983). If its in the same pub-

lished year (Brownell, 1982a, 1982b).

f. Citation resource from an institution’s should be stated using the acronym of the institution

(FASB, 1994).

10. Each paper should state the references as follows:
1. References should be listed in an alphabetical order of the author’s last name or the institution’s name.
2. References should be stated with the following order: author name, publication year, title of the journal paper or textbook, journal name or publisher, and page number.

Examples:

American Accounting Association, Committee on Concepts and Standards for External Financial Reports. 1977. Statement on Accounting Theory and Theory Acceptance. Sarasota, FL: AAA.

Barako, D. G.., P. Hancock, and H.Y. Izan. 2006. Factors Influencing Voluntary Corporate Disclosure by Kenyan Companies. Corporate Governance: An International Review 14 (2): 107-125.

Demski, J. S., and D. E. M. Sappington. 1989. Hierarchical Structure and Responsibility Accounting. Journal of Accounting Research 27 (Spring): 40-58.

Dye, R. B. Balachandran, and R. Magee. 1989. Contigent Fees for Audit Firms. Working Paper. North-western University, Evansto, IL.

Indriantoro, N.  1993. The Effect of Participative Budgeting on Job Performance and Job Satisfaction with Locus of Control and Cultural Dimensions as Moderating Variables. Ph.D. dissertation. University of Kentucky, Lexington.

Naim, A. 1997. Analysis of The Use of Accounting Product Costs In Oligopolistic Pricing Decisions. Jurnal Ekonomi dan Bisnis Indonesia 12 (Oktober): 43-50.

Porcano, T. M. 1984a. Distrutive Justice and Tax Policy. The Accounting Review 59 (October): 619-636.

__________. 1984b. The Perceived Effects of Tax Policy on Corporate Investment Intentions. The Journal of the American Taxation Association 6 (Fall): 7-19.

Pyndyk, R. S. and D. L. Rubinfield. 1987. Econometric Models & Economic Forecasts, 3rd ed. NY: McGraw-Hill Publishing, Inc.

Strandberg, C. 2005. The Convergence of Corporate Governance and Corporate Social Responsibility: Though-Leader Study. Retrived from http://www.corostranberg.com/

11. Articles should be submitted in Microsoft Word file in CD and two hard copies.
12. Author should attach CV, correspondence’s address, and statement that the article is not submitted to or published by other journal.