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The text is single-spaced; uses a 12-point font; employs italics, rather than underlining (except with URL addresses); and all illustrations, figures, and tables are placed within the text at the appropriate points, rather than at the end. Please use our journal template to write the manuscript.
The authors should submit only papers that have been carefully proofread and polished. Manuscripts are accepted with the understanding that they are an original or extended version of previously published papers in conferences and/or journals and that, if the work received an official sponsorship, it has been duly released for open publication. Before submission please make sure that your paper is prepared using the journal paper template.
The authors must refer to the Journal of Profita Komunikasi Ilmiah Akuntansi dan Perpajakan format and style (Author Guidelines Template in English or Author Guidelines Template in Indonesian). This will ensure fast processing and publication.
Any papers not fulfilling the requirements based on the guideline to authors will not be processed.
GUIDE STYLE TO WRITING MANUSCRIPT FOR JOURNAL
The manuscript can be written in English and Indonesian. For more details, please note the following writing guidelines:
ABSTRACT
Abstracts are made in 2 (two) languages, namely English and Indonesian. It starts with the word ABSTRACT for the English version and the word ABSTRAK for the Indonesian language version. Each Abstract is typed in Times New Roman 10 pt, bold. The description on Abstract uses Times New Roman 10pt font, single. An abstract must be a concise statement of the problem, approach, research results, and conclusions. The abstract content includes background, objectives, methods used, results, and conclusions. Abstract length maximum of 200 words and explain the contents of the article in a concise but clear. An abstract is written in 1 (one) paragraph and ends with keywords containing 5-6 keywords.
INTRODUCTION
To write the contents of the journal manuscript, this template should be used to make it easier in setting up the journal layout. If the author adheres to the rules in this writing well then journal printing will be faster. The editor will only fill in the page number and headings for each issue/volume. There are five parts in each article, namely INTRODUCTION, STUDY OF LITERATURE, METHODS, RESULTS, AND DISCUSSION, and CLOSING (Conclusions and Suggestions).
LITERATURE REVIEW
Page Size. The manuscript is written on A4 paper (21 cm x 29.7 cm), with a mirror margin of 30 mm, bottom 25 mm, left (inside) 25 mm, and right (outside) 20 mm. The contents of the paper are written in Times New Roman with a size of 12pt with a distance of 1 spacing and typed using word processor application like MS Word. The number of pages of the manuscript 7-15 pages.
Article Title and Author Name. The title of the article is written in the middle using the letters Times New Roman 14 pt bold. All author names are mentioned without titles, 10 pt, bold, separated by a semicolon. The author's institution is written in full using the letters Times New Roman 9 pt bold. The author's email address is written in full, the letters Time New Roman, italic, 9 pt.
METHOD
Fill in the manuscript. Manuscripts can be written in Indonesian or English. The writing in the main topic uses Times New Roman font size 12 pt, justified, 1 space. The author is allowed to use other types of letters for special purposes, for example, to distinguish the source code of a computer program. The paragraph format is justified and on one page an average top and bottom are arranged so that the remaining spaces can be arranged by the author. Paragraph replacement is spaced 1 space.
Subdivision. The title of the subsection is written in Times New Roman 12 pt, bold and is written in the sentence case model (capital letters only at the beginning).
RESULTS AND DISCUSSION
Tables and Figures. Tables and Images are placed in the center of the page. The Title of Tables and Figures is written above Tables and Figures, both of which are written in the letters Times New Roman 12 pt. While at the bottom of Tables and Images are written reference sources of Tables and Figures, both written in the letters Times New Roman 11 pt. The letters on the table may use Times New Roman 10pt or 11pt, 1 space. Tables are described simply, and not a chessboard. Tables and images are placed as close to the description as the first time. Generally, Tables and Images are placed after being mentioned in the description of the manuscript. Table and Image numbering is sorted from number 1 and so on. Examples of tables can be seen in Table 1. The letters for information on images should be large enough and clear so that they are easy to read.
Table 1. Realization of Regional Original Revenue (PAD), Tax Revenue Sharing Funds and Non-Tax Revenue (DBH), General Allocation Fund (DAU) and Capital Expenditures (BM) in DKI Jakarta Province in 1992-2002
FISCAL YEAR | PAD | DBH | DAU | BM |
1992 | 975.719.436.000 | 102.273.991.000 | 59.662.421.000 | 1.465.474.596.000 |
1993 | 1.068.924.609.000 | 164.179.000.000 | 273.359.672.000 | 1.476.521.283.000 |
1994 | 1.337.993.453.000 | 219.374.863.000 | 87.336.990.000 | 1.353.927.000.000 |
1995 | 1.441.579.407.000 | 226.574.379.000 | 289.286.716.000 | 2.404.720.799.000 |
1996 | 1.826.278.802.000 | 387.600.939.000 | 84.977.068.000 | 2.835.833.821.000 |
1997 | 1.848.561.834.000 | 412.590.137.000 | 91.911.605.000 | 2.981.385.635.000 |
1998 | 1.225.922.100.000 | 746.636.900.000 | 601.405.200.000 | 4.345.497.200.000 |
1999 | 1.692.919.400.000 | 830.406.300.000 | 729.497.100.000 | 3.434.601.100.000 |
2000 | 1.729.438.700.000 | 873.530.300.000 | 684.496.100.000 | 4.894.480.900.000 |
2001 | 3.644.150.800.000 | 20.008.000.000 | 60.346.000.000 | 2.194.883.120.535 |
2002 | 9.736.673.547.000 | 3.002.623.800.000 | 781.802.800.000 | 3.626.023.327.000 |
Source: DKI Jakarta Provincial Government (2003)
Figure 1. Thinking Framework
Source: Processed research (2003)
CONCLUSION
Each ARTICLE closes with a conclusion and a suggestion summarizing the results of the article written.
Conclusion. Conclusions contain answers to research problems that have been described in the introduction.
Suggestion. Suggestions contain the author's proposal to the parties relating to the topic of research.
REFERENCES
The reference list is displayed at the end of the article and sorted alphabetically from the main author's last name (Author-1). The letters used are Times New Roman 12pt, with a hanging format of 8 mm, like the example pad below. Text or sentence in the main point of view that refers to the reference is indicated by the last name of the author.
The reference library must be in the form of material that is published and/or easily accessed by the public. The order of writing the bibliography is as follows.
For books
Articles of Journal
For writing in a manuscript, the name of the journal is italic, while for the book, the title of the book is printed italic. Referral reference rules Reference uses an "APA" style format, and it is mandatory to use reference management applications such as Mendeley, Zotero, RefWorks, Zotero, and the like. Writing Reference: Times New Roman 12, Regular, indent hanging 1.27 pt, space 1, and preferably using a reference manager application such as Mendeley, Endnote, or Zotero. Notice the example below:
Akbar, T., & Irwandi, S. A. (2014). Partisipasi Penetapan Tujuan Perusahaan Sebagai Variabel Prediktor Terhadap Kinerja Manajerial. Jurnal Akuntansi Multiparadigma, ISSN 2086-7603, 5(2), 170-344.
Beams, F. A., et. al. (2015) Advanced Accounting. London: Pearson Education.
Irwandi, S, A & Akbar, T. (2014). Goal-setting participation as strategic measurement performance for enhancing managerial performance through procedural fairness and Goal Commitment. Journal of Economics, Business, and Accountancy Ventura, 17(3), 353-364.
Putra, Y.M. (2018). Pemetaan Penerapan Standar Akuntansi Keuangan EMKM pada UMKM di Kota Tangerang Selatan. Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan, 11(2), 201-217. doi: HTTP://doi.org/10.22441/profita.2018.v11i8.008
Putra, Y.M. (2018). Literasi dan Sitasi Karya Ilmiah Berbasis Aplikasi Menggunakan Mendeley. Panduan Penulisan Jurnal Ilmiah, Jakarta: Universitas Mercu Buana
Utami, W., et. al. (2011). Profesional Accounting Education in Indonesia: Evidence on Competence and Profesional Commitment, Asian Jounal of Business and Accounting, 4(2), 93-118.
APA Style Journal Article Reporting Standards
For the format of article writing Style Journal Profita: Komunikasi Ilmiah Akutansi dan Perpajakan Author Guidelines and Profita: Komunikasi Ilmiah Akutansi dan Perpajakan Manuscript Template can be downloaded via the following link:
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