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Header halaman genap: Nama Jurnal. Volume 01 Nomor 01 Tahun 2016, 0 - 216

Article Format for SAR (Soedirman Accounting

Review) : Journal of Accounting and Business
1. Article should at least consit of these parts: Introduction, Literature Review and Hypothesis
Development (only literature review for qualitative research), Research Method, Result and
Analysis, Conclusion and Reference. Acknowledgement (if any) should be palced after the
Conclusion and before the Reference.
2. Article must be written on A4 paper size with 12 pt font size and 1,5 spacing, except for direct
quotation. Direct quotation should be typed using single line spacing and in indented style.
3. Page margin should at least 2,5 cm for all sides (top, bottom, up right and left)
4. Article should be written efficiently in approximately 10 to 25 pages.
5. All pages must be numbered, including reference and appendix.
6. Authors are encouraged to use Mendeley applications for citation and referencing.
7. Manuscript must follow SAR's template of manuscript. Template for authors can be downloaded
in the link on the webpage.
8. Bullet and Numbering are now allowed to be written on the article.
Structure of Article:
1. Title. Tiltle in Indonesian should consist of no more than 12 words, while title in English should
consit of no more than 10 words.
2. Name of Authors, Institution and Email. Name of authors without academic degree. Coresponding
author must stated his/her email.
3. Abstrack and Keywords. Abstract are written preferably from 100 to 250 words and needs to be
written in both Indonesian and English. Abstract should provide summary of purpose of the
article, method, result and conclusion. Abstract should also be followed by keywords of 3 to 5 words.
4. Introduction. Provides explanation of research background, purpose of the research and research
contribution.
5. Literature Review and Hypothesis Development, contains previous literatures related to the
research and explains the hypothesis development.
6. Research Method, describes research plan or research design, research object and target
(population and sample), technique in collecting research data, research model and rechnique used
for analysis.
7. Result and Analysis. Present result of data analysis, hypothesis testing, answer of research question,
as well as finding and its interpretation.
8. Conclusion. Describes the research conclusion, limitation of the research, and suggestions for
conducting future research.

How to send an article:

Article should be on Microsoft Word format, CV authors exclude from the actile file. All
submision should be submit from www.jos.unsoed.ac.id/index.php/sar
 WRITING GUIDELINE FOR SOEDIRMAN ACCOUNTING REVIEW
Article title Have to be specific, efective, can use english or indonesia, cover the
research, maximum 12 word for Indonesian Tittle, and 10 words for English Title,
Cambria 11, spasi 1, spacing after 6 pt)

(Judul Artikel Harus Spesifik dan Efektif, Berbahasa Indonesia atau Inggris, Memberi
Gambaran Penelitian yang Telah Dilakukan, Tidak Lebih dari 12 Kata, Cambria 11, spasi 1,
spacing after 6 pt)

First Author1*, Second Author2, detc

1Department, Faculty, University, Country
1Department, Faculty, University, Country
*Email corresponding author: jurnal.sar@gmail.com

Abstrak (Format Judul: Cambria 11, Bold, spasi 1, spacing before 12 pt, after 2 pt)
Format tulisan Abstrak (Format tulisan: Cambria 10, spasi 1, spacing before 0 pt, after 0 pt). Abstrak
memuat uraian singkat mengenai masalah dan tujuan penelitian, metode yang digunakan, dan hasil
penelitian. Tekanan penulisan abstrak terutama pada hasil penelitian. Abstrak ditulis dalam bahasa
Indonesia dan Bahasa Inggris. Pengetikan abstrak dilakukan dengan spasi tunggal dengan margin
yang lebih sempit dari margin kanan dan kiri teks utama. Kata kunci perlu dicantumkan untuk
menggambarkan ranah masalah yang diteliti dan istilah-istilah pokok yang mendasari pelaksanaan
penelitian. Kata-kata kunci dapat berupa kata tunggal atau gabungan kata. Jumlah kata-kata kunci 3-
5 kata. Kata-kata kunci ini diperlukan untuk komputerisasi. Pencarian judul penelitian dan abstraknya
dipermudah dengan kata-kata kunci tersebut. Jumlah maksimal kata pada abstrak yaitu 250 kata.
Kata Kunci: isi, format, artikel.

Abstract(Format: Cambria 11, Bold, spasi 1, spacing before 12 pt, after 2 pt)
Abstract Format (Format: Cambria 10, space 1, spacing before 0 pt, after 0 pt). An abstract is a brief
summary of a research article, thesis, review, conference proceeding or any-depth analysis of a
particular subject or disipline, and is often used to help the reader quickly ascertain the paper
purposes. When used, an abstract always appears at the beginning of a manuscript or typescript,
acting as the point-of-entry for any given academic paper or patent application. Absatrcting and
indexing services for various academic discipline are aimed at compiling a body of literature for that
particular subject. Abstract length varies by discipline and publisher requirements. Abstracts are
typically sectioned logically as an overview of what appears in the paper. The maximum number of
words in the abstract is 250 words.
Keywords: content, formatting, article.

PENDAHULUAN (Cambria 11, Bold, spasi 1,5, spacing before 12 pt, after 2 pt)
Berisi tentang latar belakang, tujuan penelitian dan ruang lingkup pembahasan (Cambria 11, Bold, spasi
1,5, spacing before 0 pt, after 0 pt)

INTRODUCTION (Cambria 11, Bold, spasi 1,5, spacing before 12 pt, after 2 pt)
Contains about background, research objectives and scope of discussion. (Cambria 11, Bold, spasi 1,5,
spacing before 0 pt, after 0 pt)

TINJAUAN PUSTAKA DAN PERUMUSAN HIPOTESIS (Cambria 11, Bold, spasi 1,5, spacing before 12
pt, after 2 pt)
Hipotesis tidak harus ada, terutama untuk penelitian dengan metoda kualitatif. (Cambria 11, Bold, spasi
1,5, spacing before 0 pt, after 0 pt)

LITERATURE REVIEW AND HYPOTHESIS DEVELOPMENT (Cambria 11, Bold, spasi 1,5, spacing
before 12 pt, after 2 pt)
Hypotheses is not mandatory, especially for research with qualitative methods. (Cambria 11, Bold,
spasi 1,5, spacing before 0 pt, after 0 pt)

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METODE PENELITIAN (Cambria 11, Bold, spasi 1,5, spacing before 12 pt, after 2 pt)
Pada dasarnya bagian ini menjelaskan bagaimana penelitian itu dilakukan. Materi pokok bagian ini
adalah: (1) rancangan penelitian; (2) populasi dan sampel (sasaran penelitian); (3) teknik pengumpulan
data dan pengembangan instrumen; (4) dan teknik analisis data. Untuk penelitian yang menggunakan
alat dan bahan, perlu dituliskan spesifikasi alat dan bahannya. Spesifikasi alat menggambarkan
kecanggihan alat yang digunakan sedangkan spesifikasi bahan menggambarkan macam bahan yang
digunakan.
Untuk penelitian kualitatif seperti penelitian tindakan kelas, etnografi, fenomenologi, studi kasus, dan
lain-lain, perlu ditambahkan kehadiran peneliti, subyek penelitian, informan yang ikut membantu
beserta cara-cara menggali data-data penelitian, lokasi dan lama penelitian serta uraian mengenai
pengecekan keabsahan hasil penelitian.
Sebaiknya dihindari pengorganisasian penulisan ke dalam “anak sub-judul” pada bagian ini. Namun,
jika tidak bisa dihindari, cara penulisannya dapat dilihat pada bagian “Hasil dan Pembahasan”. (Cambria
11, Bold, spasi 1,5, spacing before 0 pt, after 0 pt)

RESEARCH METHODOLOGY (Cambria 11, Bold, spasi 1,5, spacing before 12 pt, after 2 pt)
Basically this section explains how the research was done. The important matter of this section is: (1)
research design; (2) population and sample (research target); (3) data collection and instrument
development techniques; (4) and data analysis techniques. For research using tools and materials, it is
necessary to write down the specifications of the tools and materials. The specification of the tool
describes the sophistication of the tool used while the material specifications describe the kinds of
materials used. For qualitative research such as classroom action research, ethnography,
phenomenology, case study, etc., it is necessary to add the presence of researchers, research subjects,
informants who helped along with ways of digging research data, location and duration of research and
description of checks validity of research results. It is best to avoid organizing writing into "sub-heading
children" in this section. However, if not inevitable, the way of writing can be seen in the "Results and
Discussion" section. (Cambria 11, Bold, spasi 1,5, spacing before 0 pt, after 0 pt)

HASIL DAN PEMBAHASAN (Cambria 11, Bold, spasi 1,5, spacing before 12 pt, after 2 pt)
Bagian ini merupakan bagian utama artikel hasil penelitian dan biasanya merupakan bagian terpanjang
dari suatu artikel. Proses analisis data seperti perhitungan statistik dan proses pengujian hipotesis tidak
perlu disajikan. Hanya hasil analisis dan hasil pengujian hipotesis saja yang perlu dilaporkan. Tabel dan
grafik dapat digunakan untuk memperjelas penyajian hasil penelitian secara verbal. Tabel dan grafik
harus diberi komentar atau dibahas.
Untuk penelitian kualitatif, bagian hasil memuat bagian-bagian rinci dalam bentuk sub topik-sub topik
yang berkaitan langsung dengan fokus penelitian dan kategori-kategori.
Pembahasan dalam artikel bertujuan untuk: (1) menjawab rumusan masalah dan pertanyaan-
pertanyaan penelitian; (2) menunjukkan bagaimana temuan-temuan itu diperoleh; (3)
menginterpretasi/menafsirkan temuan-temuan; (4) mengaitkan hasil temuan penelitian dengan
struktur pengetahuan yang telah mapan; dan (5) memunculkan teori-teori baru atau modifikasi teori
yang telah ada.
Dalam menjawab rumusan masalah dan pertanyaan-pertanyaan penelitian, hasil penelitian harus
disimpulkan secara eksplisit. Penafsiran terhadap temuan dilakukan dengan menggunakan logika dan
teori-teori yang ada. Temuan berupa kenyataan di lapangan diintegrasikan/ dikaitkan dengan hasil-hasil
penelitian sebelumnya atau dengan teori yang sudah ada. Untuk keperluan ini harus ada rujukan. Dalam
memunculkan teori-teori baru, teori-teori lama bisa dikonfirmasi atau ditolak, sebagian mungkin perlu
memodifikasi teori dari teori lama.
 Dalam suatu artikel, kadang-kadang tidak bisa dihindari pengorganisasian penulisan hasil penelitian
ke dalam “anak subjudul”. Berikut ini adalah cara menuliskan format pengorganisasian tersebut, yang di
dalamnya menunjukkan cara penulisan hal-hal khusus yang tidak dapat dipisahkan dari sebuah artikel.
(Cambria 11, Bold, spasi 1,5, spacing before 0 pt, after 0 pt).

RESULT AND DISCUSSION (Cambria 11, Bold, spasi 1,5, spacing before 12 pt, after 2 pt)
This section is a major part of the research article and is usually the longest part of an article. The
process of data analysis such as statistical calculation and hypothesis testing process need not be
presented. Only the results of the analysis and the results of the hypothesis testing should be reported.
Tables and graphs can be used to clarify the presentation of research results verbally. Tables and charts
should be commented out or discussed.
For qualitative research, the results section contains detailed sections in the form of sub-topics that
relate directly to the focus of the study and the categories.
The discussion in the article aims to: (1) answer the problem formulation and research questions; (2)
shows how the findings were obtained; (3) interpreting / interpreting the findings; (4) linking research
findings with established knowledge structures; and (5) bring up new theories or modifications to
existing theories.
In answering the problem formulation and research questions, the results of the study should be
explicitly concluded. Interpretation of the findings is done by using the logic and theories that exist.
Findings of field realities are integrated with previous research results or with existing theories. For this
purpose there should be a reference. In bringing about new theories, old theories can be confirmed or
rejected, some may need to modify theories of the old theory.
In an article, it is sometimes inevitable to organize the writing of research results into "subtitle
children". Here is how to write the organizing format, which shows how to write specific things that can
not be separated from an article. (Cambria 11, Bold, spasi 1,5, spacing before 0 pt, after 0 pt).

SIMPULAN (Cambria 11, Bold, spasi 1,5, spacing before 12 pt, after 2 pt)
Berisi kesimpulan hasil penelitian dan mampu menjawab pertanyaan penelitian, implikasi dan saran
kajian mendatang serta memaparkan keterbatasan penelitian. (Cambria 11, Bold, spasi 1,5, spacing
before 0 pt, after 0 pt).

CONCLUSION(Cambria 11, Bold, spasi 1,5, spacing before 12 pt, after 2 pt)
Contains the conclusions of the research results and is able to answer research questions, implications
and suggestions of upcoming studies and describes the limitations of the study. (Cambria 11, Bold,
spasi 1,5, spacing before 0 pt, after 0 pt).

Singkatan dan Akronim

Akronim perlu diberi keterangan kepanjangannya, terutama pada penyebutan pertama dalam artikel.
Sebagai contoh: “Model pembelajaran MiKiR (Multimedia interaktif, Kolaboratif, dan Reflektif) dapat
digunakan untuk melatihkan penguasaan keterampilan pemecahan masalah”. Jangan gunakan singkatan
atau akronim pada judul artikel, kecuali tidak bisa dihindari. (Cambria 11, Bold, spasi 1,5, spacing before
0 pt, after 0 pt).

Abbreviations and Acronyms

An acronym needs to be given a description of its length, especially in the first mention in the article. For
example: "The MiKiR learning model (Interactive Multimedia, Collaborative, and Reflective) can be used

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 Header halaman genap: Nama Jurnal. Volume 01 Nomor 01 Tahun 2016, 0 - 216

to trained the mastery of problem-solving skills". Do not use abbreviations or acronyms in the article title,
unless it is inevitable. (Cambria 11, Bold, spasi 1,5, spacing before 0 pt, after 0 pt).

Persamaan
Anda seharusnya menuliskan persamaan dalam font Cambria atau font Symbol. Jika terdapat beberapa
persamaan, beri nomor persamaan. Nomor persamaan seharusnya berurutan, letakkan pada bagian
paling kanan, yakni (1), (2), dan seterusnya. Gunakan tanda agar penulisan persamaan lebih ringkas.
Gunakan font italic untuk variabel, huruf tebal untuk vektor.

Equation
You should write an equation in Cambrian font or Symbol font. If there are several equations, give the
equation number. The number of equations should be in sequence, put on the far right, ie (1), (2), and so
on. Use the sign to make the writing of the equation more concise. Use italic font for variables, bold for
vector.

Gambar dan Tabel

Tempatkan label tabel di atas tabel, sedangkan label gambar di bagian bawah tabel. Tuliskan tabel
tertentu secara spesifik, misalnya Tabel 1, saat merujuk suatu tabel. Contoh penulisan tabel dan
keterangan gambar adalah sebagai berikut:
Tabel 1. Format Tabel
Kepala Kolom Tabel
Kepala
Sub-kepala
Tabel Sub-kepala Kolom
Kolom
Isi Isi tabel Isi tabel

Gambar 1. Nama Gambar

Pictures and Tables
Place the table label above the table, while the image label is at the bottom of the table. Write specific
specific tables, eg Table 1, when referring to a table. Examples of writing tables and captions are as
follows: Table 1. Table Format Head Table Chart Column Table Sub-head Column Sub-head Column Table
of Contents Fill in the table.
Table 1. Table Format
Head Table Coloum
Kepala
Sub-Head
Tabel Sub-head Coloum
Coloum
Content Table Content Table Content

Picture 1. Name of the Picture

Disarankan untuk menggunakan fitur text box pada MS Word untuk menampung gambar atau grafik, karena
hasilnya cenderung stabil terhadap perubahan format dan pergeseran halaman dibanding insert gambar secara
langsung.
 DAFTAR PUSTAKA/REFERENCE

Buku
Hadi, S.,dan Widyarini. 2009. Metodologi Penelitian untuk Manajemen dan Akuntansi (edisi pertama).
Yogyakarta: Penerbit Ekonisia.
Buku Online
Leaver, B. L., M. Ehrman, and Shekhtman. 2005. Achieving Success in Second Language Acquisition. doi:
10.1017/CBO9780511610431.
Artikel bagian dari sebuah buku
Jones, S., and M. Aiken. 1999. History of Financial Regulation in Britain. In S. Jones, C. Romano and J.
Ratnatunga (Editor), Accounting theory: A Contemporary Review (pp. 1-28) Maririckville NSW:
Harcourt Brace.
Jurnal Ilmiah
Suwaldiman. 2004. The Power of Politic and Lobbying Parties in the Australian Accounting Regulation
Reform Program. Jurnal Akuntansi dan Auditing Indonesia 8 (2): 66 - 78.
Disertasi/tesis/skripsi
Robertson, J.S. 2011. Capitalism and Accounting in the Dutch East-India Company 1602-1623: An
Historical Study of Determining Influences and Practices. Disertasi tidak diterbitkan, Universitas
Wollongong, New South Wales, Australia.
Kertas kerja
Carnevale, C., F. Giunta, and P. Cardamone . 2009. The Value Relevance of Social Report. Working paper,
University Calabria, Italy.
Peraturan dan Undang-Undang
Republik Indonesia. 1992. Undang-Undang No. 24 Tahun 1992 tentang Penataan Ruang. Lembaran
Negara RI Tahun 1992, No. 115. Sekretariat Negara. Jakarta.
Sumber internet:
El Hida, R. 2010. Masih Ada Kebocoran Pajak, Tax Ratio Mustahil Capai 16%. Diakses pada 12 April 2010,
dari http://www.detik.com.
Majalah populer
Yakub. 2009, Oktober. Masih Perlukah Prinsip Akuntansi yang Berlaku Umum? Akuntan Indonesia, hal.
51 -53.
(Cambria 10, Reguler, spasi 1, spacing before 6 pt, after 6 pt).