PETUNJUK PENULISAN

Articles 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 150400 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 (1112 font size) or approximately 1525 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. 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 resources with one author (Brownell, 1981, 1983).
f. Two citation resources with one author published in the same year (Brownell,
1982a, 1982b).
g. 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): 4058.
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): 619636.
. 1984b. The Perceived Effects of Tax Policy on Corporate
Investment Intentions. The Journal of the American Taxation Association 6
(Fall): 719.
Pyndyk, R. S. and D. L. Rubinfield. 1987. Econometric Models & Economic
Forecasts, 3rd ed. NY: McGrawHill 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.