Author Guidelines

Author

• Organum Author Guidelines and Publication Policies (Indonesia)
• Organum Journal Template (Indonesia)
• Organum Submission Guidelines (Indonesia)
• Organum Revision Guidelines (Indonesia)

(Author Guidelines)

Submission to this journal proceeds online and must be submitted at http://ejournal.winayamukti.ac.id/index.php/Organum/index

Please read and follow these instructions carefully. Doing so will ensure that the publication of your manuscript is as speedy and efficient as possible. The Publisher reserves the right to return manuscripts that are not prepared according to these instructions.

The originality of the Article

• The manuscript is  written in the format required by the Author Guidelines of the Organum
• The manuscript does not contain plagiarism, falsification and fabrication of data.
• The manuscript is not submitted to another publication and is not be under review for publication elsewhere during the Organum: Jurnal Saintifik Manajemen dan Akuntansi review process.
• The manuscript is not accepted for publication elsewhere.
• The submission file is in OpenOffice, Microsoft Word, RTF, or WordPerfect document file format.

Format

Manuscripts should be written as concisely, consistently, and straightforward as possible. The number of pages consists of 15-20 (fifthteen to twenty) pages (including figures and tables), and appendices should not be included in the text. Scripts are written in single-space on one side of A4 size paper (210 x 297 mm). The paper should have an upper limit and a lower limit of 2.5 cm and 3 cm left and right border of 2.5 cm. Font used is Times New Roman 12 pt. Scripts can be written using the English language or Bahasa Indonesia. The writing style refers to the APA Style 6th Edition (The American Psychological Association).

The manuscript is presented in several sections: Introduction (Include research objective, theoretical framework, and hypothesis development if available), Research Methods, Results and Discussion, Conclusion and References  

Title

The title should simply and summarise the main idea, typed in uppercase and lowercase letters, centred between the left and right margin; the recommended length of the title is no more than 15 words with font size 14.

Author

The Journal operates a peer review process and promotes blind reviewing. To facilitate this process, author’s names (without academic titles), institutional affiliations, and the email address of the corresponding author should appear only on a detachable cover sheet. Contributor(s) should include a short CV describing his/her/their current position and activities in not more than 80 words.

Author 1*

Author 2*

*Departement/Study Program Name, Faculty Name, University Name

*Corresponding Author. E-mail: author@author.com

Abstract

The abstract consists of not more than 200 words with font used is Times New Roman, describing the phenomenon being studied (one or two sentences, maximum 10 [ten] words),  the purpose of the study, objective of the papers,  research methodology, and general findings. The abstract does not include bibliographic information, references, figures or tables, and only the most significant numerical values or results should be given. Omit abbreviations and acronyms. The abstract should be written in two languages, Indonesian and English, and include keywords. Limit keywords to 3-5. (An Indonesian abstract will be provided for the non-Indonesian authors once the manuscript is accepted for publication)

Keywords: Word 1; word 2; word 3.

Introduction (include research objective, theoretical framework, and hypothesis development if available)

This section describes three main components. First, it describes the phenomenon being studied; the introduction should consist of the background of the study, empirical evidence and research contexts. Secondly, the author explains the relationship between phenomenon and existing theories (at least one of the journals cited should be less than five years old); and finally describes the purpose of the study. Furthermore, this section also contains previous theories, both from primary reference (grand theory) and journal articles (including at least one journal published in the last ten years). All introduction should be presented in the forms of paragraphs, not pointers, with the proportion of 15-20% of the whole article length. This section also discusses arguments on the relationship between the variables being studied and ends with the hypothesis depicting the relationships of the variables (there should be some argument for each hypothesis).

*For an exploratory study, this section should consist of previous theories underlying the Research Question. (Please provide a strong argument(s) that reference variable(s) or explanation(s) as to why research will fill the gap from the literature.

Research Methods

This section consists of description concerning the research design, data sources, data collection, and data analysis with the proportion of  10-15% of the total article length, all presented in the form of paragraphs and approaches taken by the author, whether qualitative or quantitative approach. This section also includes a sample description (respondent/case profile), sampling method, sampling size, error level, data collection method, variable operationalisation, and analysis method.

Results and Discussion

The Results and discussion section consist of the description of the results of the data analysis to answer the research question(s), and their meanings are seen from current theories and references of the area addressed. The proportion of this section is 40-60% of the total article length. This section consists of the results of validity and reliability tests and analysis of the results. Furthermore, this section discusses the results of the current study and how they relate to the hypothesis presented. The discussion section also explains possible reasons for why a certain hypothesis is rejected or accepted and how they relate to previous research. Furthermore, the author should show how the current result supports or contradicts previous studies, limitation of the study, and implication of the study (both managerial and scientific implications). This section also discusses the recommendation(s) for future research based on the limitation of the study.

Conclusion 

The conclusion section consists of the summary, restatement of the main findings. This section provides a brief explanation of the study and the impact of the study.

References

This section consists of all references used in the article. The number of references should be no less than 15 references, where the number of journal articles (includes at least one journal article published within the last ten years) should exceed the number of textbooks. Follow the author instructions in the APA style 6th Edition.

The sources cited should at least 80% come from those published in the last ten years. The sources cited are primary sources in the forms of journal articles, books, and research reports, including theses and dissertations. Citations from journal should be at least 60-80% of the total references cited. The author should avoid excessively referencing his own work (self-citation).

Books

Bastian, I. (2001). Akuntansi Sektor Publik Suatu Pengantar. Jakarta: Erlangga.

Fournier, C. (2017). The Manager’s Path: A Guide for Tech Leaders Navigating Growth and Change. (L. Ruma, Ed.) (First). United States of America: O’Reilly Media.

Gee, S. (2014). In Fraud and Fraud Detection (pp. 7–15). Hoboken, NJ, USA: John Wiley & Sons, Inc.

Hardi. (2003). Pemeriksaan Pajak. Jakarta: Kharisman.

Kotler, P., & Keller, K. L. (2016). Marketing Management (15th ed.). Edinburgh: Person Education.

Noe, R., Hollenbeck, J., Gerhart, B., & Wright, P. (2017). Human Resource Management : Gaining A Competitive Advantage, Tenth Edition (10th ed.). New York: Mc Graw-Hill Education.

Dissertation/Thesis/Paper

Foster, B. (2005). Pengaruh kinerja bauran penjualan eceran dan hubungan pelanggan terhadap ekuitas merek serta dampaknya terhadap keunggulan bersaing dan loyalitas pelanggan. (Disertasi, Universitas Padjdjaran, Bandung, Indonesia).

Nugraha, D. F. (2020). Pengaruh pendapatan, literasi finansial, perilaku finansial, dan pengalaman finansial masa kecil terhadap kepuasan finansial pada pegawai PP–Paud dan Dikmas Jawa Barat. (Tesis, Universitas Pendidikan Indonesia, Bandung, Indonesia). Retrieved from http://repository.upi.edu/49540/

Syamputri, D. (2021). Manajemen harta islami: menjamin kesejahteraan rumah tangga muslim pelaku umkm di indonesia pada masa covid-19. (Disertasi, Universitas Pendidikan Indonesia, Bandung, Indonesia). Retrieved from http://repository.upi.edu/61338/

Ebooks

Speed, H. (2004). The Practice and Science of Drawing. Retrieved from http://www.gutenberg.org/etext/14264 

Rodriguez-Garcia, R., & White, E. M. (2005). Self-Assessment In Managing for Results: Conducting Self-Assessment for Development Practitioners. doi: https://doi.org/10.1596/9780-82136148-1

Encyclopedia or Dictionary

Home. (1989). In Oxford English dictionary (Vol. 8, p. 324). New York, NY: Oxford University Press

Journal Article

Agrawal, D. R., & Fox, W. F. (2017). Taxes in an e-commerce generation. International Tax and Public Finance, 24(5), 903–926. doi: https://doi.org/10.1007/s10797-016-9422-3

Freyenberger, S., Levins, R., Norman, D., & Rumsey, D. (2001). Beyond profitabilty: Using economic indicators to measure farm sustainability. American Journal of Alternative Agriculture, 16(1), 31–34. doi: https://doi.org/10.1017/S0889189300008845

Mader, C., Scott, G., & Razak, D.A. (2013). Effective change management, governance and policy for sustainability transformation in higher education Sustainability accounting, Management and Policy Journal, 4(3), 264–284. doi: https://doi.org/10.1108/SAMPJ-09-2013-0037

Mawutor, J. K. M. (2014). Working capital management and profitability of firms : a study of listed manufacturing firms in Ghana. Research Journal of Accounting and Finance, 5(22), 122–134. Retrieved from https://ssrn.com/abstract=2573319

Newspaper

Klein, J. (2002, July 2020). How the solidarity dream turned sour. The Guardian, 8–9.

Norris, F. (2010, August 21). For a change, U.S. debt is staying in the U.S. The New York Times, p.B3.

Proceeding

Noviyanti, A., Hakim, M. Z., & Abbas, D. S. (2021, June). Pengaruh debt covenant, ukuran perusahaan, leverage, terhadap konservatisme akuntansi. In Prosiding Seminar Nasional Ekonomi Dan Bisnis (pp. 352-358). Diakses dari http://jurnal.unmuhjember.ac.id/index.php/PSNCFEB/article/view/5187

Maulamin, T., Ritonga, S. T., Wulandari, A., Naibaho, D. A., Romdoni, A., Imbar, F. B., & Syahrir, T. W. (2021, May). Ketangkasan kepemimpinan dan kasus akuntansi dalam kemampuan kepemimpinan. In Prosiding Seminar STIAMI (Vol. 8, No. 2, pp. 129-135). Diakses dari https://www.ojs.stiami.ac.id/index.php/PS/article/view/1514

Regulation

Indonesia. (2007). Keputusan Menteri Keuangan No.199/PMK.03/2007 Tentang Tata Cara Pemeriksaan Pajak. Jakarta: Menteri Keuangan.

Web Site

Seville, C. (2001, January 25). Finish materials in design/build. Retrieved from http://www.housingzone.com/topics/hz/cmaterials/hz01aa604.asp

Greenhouse, S. (2020, July 30). The coronavirus pandemic has intensified systemic economic racism against black Americans. Retrieved from https://www.newyorker.com/news/news-desk/the-pandemic-has-intensified-systemic-economic-racism-against-black-americans

Tappe, A., & Ziady, H. (2021, July 11). Inflation is rising but the reasons why are changing. CNN Bussines. Retrieved from https://edition.cnn.com/2021/07/11/investing/stocks-week-ahead/index.html

Tables and Figures

Figures and Tables often allow one to present findings in a clear and concise manner. Use only horizontal lines when using tables. Put table number and the title of the table on top of it Tables and Figures should be numbered separately and sequentially using Arabic numerals. Each Table and Figure should be given an informative title. Tables and Figures should be presented on separate pages at the end of the manuscript. Tables should be submitted as data - .doc, .rtf, Excel file- Tables submitted as image data are not accepted, because they cannot be edited for publication.

Figures that are provided electronically must be in .tif or .gif file extensions. All figures and graphics must also be supplied as good quality originals that allow for clear resolution of the image in its printed application.

Proofs will be sent to the author for correction and should be returned to ejournal.organum@winayamukti.ac.id by the deadline given.

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