Author Guidelines

JAS (Jurnal Akuntansi Syariah)

Writing Terms and Procedures:

  1. The manuscript is written in Indonesian or English following the specified format.
  2. The author registers (click here).
  3. The author sends the manuscript by submission no later than 2 months before publication.
  4. Posts will be accepted by the editor and checked whether it is feasible to proceed to the reviewer.
  5. If the writing is feasible it will be sent to the report by the editor. If the writing is not feasible, the writing will be rejected.
  6. After the writing is received by the reviewer, the reviewer will check again whether it is appropriate to be reviewed. If feasible, they will be examined and reviewed and given notes or input. If it is not feasible, it will be rejected.
  7. If there is a revision it will be notified and the author must revise and resend the revised writing, then step 4 again.
  8. If it has been received there will be a notification that the writing was received.
  9. Then the writing the reviewer has received will be edited by the editor. The editor has the right to summarize, reduce and improve the format of the writing to be published in the journal without changing the substance of the content and writing.
  10. After the writing is edited, the production process is carried out in pdf format.
  11. Then the editor will publish the article while waiting for the writings of other writers who are worthy of publication and the latest journal published online and printed.

Writing Standards:

  1. Systematic writing for the results of research or field research at least includes Introduction, Literature Review and Hypothesis Development (for qualitative research only literature review), Methods, Results and Discussion, Conclusions and References. Acknowledgements or Awards (if any "only for sponsors") are placed after the Conclusion and before the References.
  2. Systematics of writing for library research or the results of thought at least include the Introduction, Literature Review, Discussion, Conclusions and References. Acknowledgements or Appreciations (if any "only for sponsors") are placed after the Conclusion and before the References.
  3. Articles are typed using:
    • Font Times New Roman
    • The title font size of 14 points, Fill in font size of 12 points
    • Typing distance 1 space
    • A4 paper size (210 x 297 mm)
    • The left margin is 4 cm, the top, right and bottom margins are 3 cm (4 3 3 3 cm).
  4. Each page is numbered sequentially at the bottom right.
  5. Figures or graphs and tables must be numbered.
  6. Writing as efficiently as possible following needs with a maximum length of 20 pages.
  7. Latin names, Greek, regional languages and foreign terms that do not include Indonesian are italicized.

Systematics of Writing for Field Research:

  1. The title is written with specific, informative and unit describing the contents of the manuscript. The title is written in capital letters with Times New Roman font size of 14 points, a distance of one space, and is located in the middle without dots.
  2. The author's name is written in full without an academic degree accompanied by the name of the author's institution and e-mail.
  3. Abstract written in one paragraph consisting of 100-200 words using English and Indonesian. The abstract contains a brief description of the purpose of the article, material, methods, findings and contribution of articles and conclusions, written in one space.
  4. Keywords are italicized one space after the abstract, consisting of 3-5 words, to facilitate the compilation of writing indexes.
  5. Introductions contain the background and objectives of the study.
  6. Literature Review and Hypothesis Development contain theories and previous research related to the research and development of hypotheses.
  7. Methods include research design, research target (population and sample), data collection techniques, research models, and analysis techniques.
  8. Results and Discussion contain a description of the results of data analysis, hypothesis testing, answering research questions, findings and interpreting findings.
  9. Conclusions present a summary of the findings that have been researched.
  10. Acknowledgements (if any) were conveyed to various parties who helped "to sponsor" so that the research could be completed.
  11. References contain references referenced in writing.

Systematics of Writing for Library Research:

  1. The title is written with specific, informative and unit describing the contents of the manuscript. The title is written in capital letters with Times New Roman font size of 14 points, a distance of one space, and is located in the middle without dots.
  2. The author's name is written in full without an academic degree accompanied by the name of the author's institution and e-mail.
  3. Abstract written in one paragraph consisting of 100-200 words using English and Indonesian. The abstract contains a brief description of the purpose of the article, material, methods, findings and contribution of articles and conclusions, written in one space.
  4. Keywords are italicized one space after the abstract, consisting of 3-5 words, to facilitate the compilation of writing indexes.
  5. Introductions contain the background and objectives of the study.
  6. Literature reviews contain theories and previous research related to thought.
  7. Discussions contain a discussion that includes the problem being studied.
  8. Conclusions present a summary of thought ideas.
  9. Acknowledgements (if any) were conveyed to various parties who helped "to sponsor" so that the research could be completed.
  10. References contain references referenced in writing.

Tables and Figures:

  1. Table titles, graphs, histograms, sketches and drawings (photos) are numbered sequentially. A short and clear title and units used. The title of the illustration is written in Times New Roman font size of 12 points capitalize each word, with a space of 1 space.
  2. Sources tables and figures must be included, written at the bottom left using 10 point Times New Roman letters, italics and 1 space.
  3. Writing decimal numbers in tables for Indonesian is separated by commas (,) and for English using dot (.).
  4. The unit of measurement uses the International System.

Citations:

Citations in the text use the Chicago Style, written between the opening brackets and closing brackets that indicate the author's last name, a year without commas and page numbers if deemed necessary (use commas). Then it is recommended to use reference management software such as Mendeley, Zotero, Endnote or others.

  1. One source of the citation with one author: (Syafruddin 2001);

            Two authors: (Habbe; Hartono 2000);

            More than two authors: (Budiono et al. 1999);

            More than one citation source with different authors: (Mardiyah 2001; Kusumawati 1999);

            More than one citation source with the same author: (Djakman 1998, 2000).

  1. If the citation is accompanied by a page number: (Brownell 1981, 845).
  2. If there are authors with more than one writing in the reference in the same year, then in citations and references use the letters a, b, ... after the year: (Joni 1999a, 1999b) or (Joni 1999a, Daud 2000b).
  3. If the author's name is mentioned in the text, then the name does not need to be mentioned in the citation: “Alamsyah (1998) stated that ...”
  4. The source of the citation that comes from the work of an institution should mention the acronym of the institution concerned: (IAI 1994).

References:

  1. Each article must contain a reference (only the source of the citation) arranged alphabetically according to the author's last name or the name of the institution.
  2. The maximum reference to be the reference is the last 10 years with a proportion of primary libraries (journals) of at least 80%.
  3. Use Chicago Styles and reference management software such as Mendeley, Zotero, Endnote or others.
  4. Writing a bibliography used in this journal, i.e. with the following conditions:

Book:

One author

Kusumawati, Zaidah. 2005. Menghitung Laba Perusahaan: Aplikasi Akuntansi Syariah, Cet. I. Yogyakarta: Magistra Insani Press.

Two authors

Triyuwono, Iwan dan As’udi, Moh. 2001. Akuntansi Syariah: Memformulasikan Konsep Laba dalam Konteks Metaforma Zakat. Edisi I. Jakarta: Salemba Empat.

More than two authors

Bounds, Greg, et al. 1994. Beyond Total Quality Management: Toward the Emerging Paradigm. Singapore: McGraw-Hill.

Institutional author

Ikatan Akuntan Indonesia. 2004. Standar Profesional Akuntan Publik. Jakarta: Divisi Penerbitan IAI.

Journals, Newspapers and Magazines:

Ariyanti, Deasy. 2002. “Harapan Kenyataan dalam Berkarir di Kantor Akuntan Publik”. Jurnal Bisnis dan Akuntansi 4 (3), 229-250.

Haniffa, R.M. and Cooke, T.E. 2005. “The Impact of Culture and Governance on Corporate SocialReporting”. Journal of Accounting and Public Policy 24 (2), 391-430.

Tabah, Anton. 1984. “Polwan semakin efektif dalam Penegakan Hukum”. Sinar Harapan, 1 September 1984. Jakarta.

Paranggi, Umbu Landu. 2006. “Puisi: Bagian Terpenting dari Darah Hidupku”. Horison Majalah Sastra. Jakarta: PT Metro Pos.

The website:

Hargreaves, J. 2005. Manure Gases Can Be Dangerous. Department of Primary Industries and Fisheries, Queensland Government. Diakses dari http://www.dpi.gld.gov.au/pigs/html, tanggal 15 September 2005.

Bond, T. 2004. ED1401: Childhood and Adolescence, week 12 notes. Diakses dari http://learnjcu2004.jcu.edu.au, tanggal 25 Februari 2005.

Workshop/Seminar:

Murwaningsari,  Etty.  2008.  Pengujian  Simultan: Beberapa Faktor yang Mempengaruhi Earnings Response  Coeficient  (ERC). Paper dipresentasikan pada acara Simposium Nasional Akuntansi XI.

Pujaningsih, R.I., et al. 2006. Kajian kualitas produk kakao yang diamoniasi dengan aras urea yang berbeda. Di dalam: Pengembangan Teknologi Inovatif untuk Mendukung Pembangunan Peternakan Berkelanjutan. Prosiding Seminar Nasional dalam Rangka HUT ke-40 (LustrumVIII) Fakultas Peternakan Universitas Jenderal Soedirman; Purwokerto, 11 Februari 2006. FakutasPeternakan UNSOED, Purwokerto. Halaman 54-60.

Mini Thesis/Thesis/Dissertation:

Indarti, MG.K. 2001. Faktor-faktor yang mempengaruhi Intensitas Penggunaan Sistem Informasi. Tesis Program Pasca Sarjana UGM (tidak dipublikasikan).

Assih, P. 2004. Pengaruh Kesempatan Investasi terhadap Hubunganantara Faktor Faktor Motivasionaldan Tingkat Manajemen Laba. Disertasi Sekolah Pascasarjana S-3 UGM. Yogyakarta.

Document:

Badan Pusat Statistik. 2015. Bengkalis DalamAngka Tahun 2014. Bengkalis, Indonesia.

Sekretariat Negara. 2005. Peraturan Pemerintah Nomor 58 Tahun 2005 Tentang Pengelolaan Keuangan Daerah.

PSAK 4. Pernyataan Standar Akuntansi Keuangan 4 Tentang Laporan Keuangan Konsolidasi.

Footnote:

Footnotes are used only to provide additional explanation/analysis, which when combined with the manuscript will disrupt the continuity of the manuscript. Thus footnotes are not used for reference. Footnotes must be numbered printed superscript. The text from the footnotes is placed directly on the page where there is a superscript number (footnote).

Policy on Plagiarism:

Every author who submits writing to JAS must make a statement that the text is free from plagiarism and is not being considered and published in other journals.

Reproduction Policy:

Articles that have been published on JAS are copyrighted by LPPM Publishing & Printing. For educational purposes, the contents of JAS can be copied or reproduced as long as the source of the text is mentioned. Written requests must be submitted to the Editor to obtain permission to reproduce the contents of JAS for purposes other than educational purposes.

Data Availability Policy:

Consistent with the objectives of JAS, the authors are expected to provide the data they have to those who need it and provide information on how to obtain the data. If the article uses a survey or experimental approach, all instruments (questionnaires, cases, interview plans, etc.) must be attached.