Pedoman Penulisan

Article sent to JRAI should follow the guidelines stated below:

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 is followed by at least four keywords for
easier alphabetical listing.
Introduction to include research motivation(s), background, research question(s) and 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. The article should be typed in double space. Direct citation more than three lines should be typed at
one spacing indented style.
3. The article should consist of no more than 7,000 words in Times New Roman fonts (11-12 font size)
or approximately 15-25 pages (A4 paper).
4. Top, bottom, left and right margin should be set to one inch.
5. Cover page should state the titles and authors 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, titled and cited (if applicable).
9. Citations 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 and Shearon, 1991).

c.
d.
e.
f.
g.

One citation resource with more than one author (Hotstede et al., 1990).
Two citation resources with different authors (Dunk, 1990; Mia, 1988).
Two citation resources with one author (Brownell, 1981, 1983).
Two citation resources with one author published in the same year (Brownell, 1982a, 1982b).
Citation resource from an institution should be stated using the acronym of the institution (FASB,
1994)

10.Each article should write the references using the following guidelines:
a. References should be listed in an alphabetical order of the authors last name or the institutions
name.
b. References should be stated with the following order: author(s) name, publication year, title of
the paper or textbook, name of the journal 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.
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., and R. Magee. 1989. Contigent fees for audit firms. Working paper, Northwestern
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 (3): 43-50.
Porcano, T. M. 1984a. Distributive Justice and Tax Policy. The Accounting Review 59 (4): 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.
11.Article should be submitted to JRAIs email address in Microsoft Word file format. In addition, two
printed copies of the paper should be sent by post to the JRAIs mailing address.
12.Author(s) should attach CV, email address, correspondences address and a statement which
stated the article is not submitted to or published by other journal in the aforementioned email
and/or post.