Submissions

Author Guidelines

GUIDELINES 

AUTHOR GUIDELINES

AUTHOR

• Author Guidelines Jurnal SIKAP
• Journal Template (DOC) Jurnal SIKAP
• Author Submission Guidelines Jurnal SIKAP

EDITOR

• Editor Guidelines Jurnal SIKAP

SECTION EDITOR

• Section Editor Guidelines Jurnal SIKAP

REVIEWER

• Reviewer Guidelines Jurnal SIKAP

Journal of Information Systems, Finance, Auditing & Taxation (SIKAP) is a journal published by Accounting Study Program Faculty of Economics, University of Sangga Buana. Journal of Information Systems, Finance, Auditing & Taxation (SIKAP) published in print form with ISSN Print Number: 2541-1691. While publishing in the form of online / open journal system (OJS) with ISSN Electronic / Online: 2599-1876. Journal of Information Systems, Finance, Auditing & Taxation (SIKAP) publishes manuscript articles twice a year (October and April). Journal of Information Systems, Finance, Auditing & Taxation (SIKAP) publish the results of research and thought scholars in the field of Accounting Science both academics and practitioners. (1) Accounting Information Systems, (2) Financial Accounting, (3) Accounting & Syaria Finance, (4) Corporate Finance & Capital Market, (5) Cost Accounting, (6) Management Accounting, (7) Behavioral Accounting , (8) Auditing, (9) Taxation.

GENERAL GUIDELINES

The format of the article submitted in the form of MS Word.docx. Submission of articles received for publication or even published elsewhere is unacceptable and will not be published in the Journal of Information Systems, Finance, Auditing & Taxation (SIKAP). Articles can be written in English or Indonesian, with abstracts in English and Indonesian. Articles sent to the SIKAP Journal will be checked using "plagiarism checker X" to detect plagiarism and auto-plagiarism. Articles should have a similarity level of less than 40%. Authors should submit articles online through the SIKAP Journal website. Within 4 weeks, the article will be processed and the author will be notified. If the author is having problems while submitting his article, please contact the Editorial team ([email protected]). For more information on online shipping, please click the online shipping guide Jurnal SIKAP.

 Jurnal SIKAP accepts several types of research, namely:

• Empirical research: re-testing using theoretical framework or previous research, or different data sets. This study often involves experimental design and multivariate techniques that examine relationships among variables.
• Literature Review: Studies that review and synthesize the state of a particular topic. Documents that have been checked should be selected based on certain systematic methods.
• Theoretical Research: Studies that examine or explore theoretical issues and provide additional insight into those issues.
• Case study: research that investigates phenomena in a real-life context based on in-depth investigation to gain a more comprehensive understanding of the object of research.

The Journal of SIKAP also welcomed the article presented at a substantially revised conference based on comments and / or reviews at the conference. It is expected to provide information about the conference in the footnotes on the first page. Questionnaires and other instruments. Manuscript that use research with primary data or experiments should include also the questionnaire used. Authors are required to submit the results of the data processing as well as the original table and image files sent to the secretariat of the editorial board of the journal. The assessment of the final results of the article may be: (a) the article received without improvement; (b) articles received with improvement; (c) recommended articles sent to other appropriate journals; (d) the article was rejected for not being eligible.

SPECIAL GUIDELINES

1. The manuscript is the result of research through quantitative approach: title; the author's identity (without title); abstract; keywords; introduction (without sub-section), literature review and hypothesis development, research methods; results and discussion; conclusions and suggestions as well as bibliography.
2. Systematic article of research results through qualitative approach: title; the author's identity (without title); abstract; keywords; introduction (without sub-section); literature review and hypothesis development, research methods, results and discussion (propositions, arguments and research plans); conclusions and bibliography.
3. The manuscript of the article is written in standard Indonesian. Article script typed 1 space for abstract, 1 space for content and 1 space for writing bibliography. Written with Times New Roman font size 12pt and pivot for paragraph is 1cm and at least 10 pages and no more than 15 pages
4. Manuscript paper size A4 article (210 x 297 mm), form one column format with page setup: upper margin of 2.5cm; bottom 2.5 cm; left 2.25cm and right 2.25cm.
5. Manuscript font size for the sub-sections in the article is Times New Roman 12pt, with capital letters at the beginning of each word, bold, and left-handed and not using numbering (bullet and numbering).
6. Writing table on manuscript. Each table in the manuscript comes with the source of years of research data processing.
7. The title should be specific, effective and informative as measured by the writing assignment, not exceeding 12 words in Indonesian and 10 English words, so it can be comprehensively understood. The font size for the manuscript title is Times New Roman 14pt, with all capital letters, bold and center print.
8. The identity of the author. Contains the name of the author (without title), origin of agency, agency address for correspondence, and author email. Author name (without title) with Times New Roman 12pt, with capital letters at the beginning of each word, bold, and centered. Under the author's name is the origin of the agency, the author's email, with Times New Roman 11pt, with capital letters at the beginning of each word, without bold, and center print.
9. Abstract. Written between 100-150 words, the Times New Roman 10pt is skewed in two languages, namely Indonesian and English. Abstract English is written first and then abstract Bahasa Indonesia. Abstract is not a summary consisting of several paragraphs. Abstract content includes research objectives, data / research objects, methods, results or conclusions.
10. Keywords, adjusting to the language in the manuscript. Keywords in Indonesian and English. Keywords are carefully selected, accurate and able to reverse the concepts / variables contained in the article, with an amount of between three and six keywords.
11. Introduction. Contains background problems, research motivation, theory, research objectives written in the form of flowing paragraphs.
12. Review of literature and development of hypotheses. Contains close references to research / writing if necessary (without sub chapters).
13. Research Methods. Contains the research design used (methods, data types, data sources, data techniques, data analysis techniques, measurement variables) written in the form of flowing paragraphs (no numbering is made).
14. Results and Discussion. Contains empirical research results or theoritical studies written in systematic, critical analysis, and informative. The use of tables, drawings, etc. only as a supporter to clarify the discussion and limited only to substantial supporters, such as tables of statistical test results, model test results etc. The discussion of results is argumentative regarding the relevance of results, theories, past research and empirical facts found, and shows novelty findings.
15. Conclusion. Contains conclusions with widespread rendering of briefly and clearly written study results, demonstrating the clarity of donated findings, the inclusion of new theories and the possibility of future research development. The theoretical and practical implications written in flowing paragraphs.
16. References. The composition of the ingredients referred to in the last 10 years. The list of expected referrals is 80% of primary sources derived from national and international research articles. The higher the referenced primary libraries, the more quality articles written with self-referenced self-calibration records (self citation) can reduce judgment. The literature that is written is really the one referred to in the article and arranged alphabetically.

EXAMPLE OF WRITING BIBLIOGRAPHY

The writing of the bibliography applies to the format or standard of APA Style

Books / scientific articles:

(i) Single author:

Author last name, Author First Initial. Publication  Year. Title of book. Place: Publisher.

Tuanakotta, Theodorus M., 2014. Mendeteksi Manipulasi Laporan Keuangan. Penerbit: Salemba Empat, p. 523-527.

Jones, Charles, P. (2014). Invesments. Principle and Concepts. Tewlft Edition. International Student Version. Singapore : John Wiley & Son Singapore.

(ii) Multiple authors or edited work:

First Author last name, First Author First Initial &  Second Last Name, Second Author First Initial. Publication Year. Title of book. Place: Publisher.

Arens, Alvin A., Randal J.Elder and Mark S.Beasley, 2008. Auditing Dan Jasa Assurance: Pendekatan Terintegrasi Edisi Keduabelas(Jilid 1). Penerbit: Erlangga, p. 429-462.

Scientific journals:

(i) Version Journal (Print)

Author last name, Author First Initial. Author Second Initial. Publication Year. Title of article. Title of Journal. volume(issue) (if issue numbered), pages.

Umar, Haryono, (2016). Corruption The Devil. Penerbit: Universitas Trisakti, Jakarta. Utaminingsih, Nanik Sri dan Susmita Ardiyani, 2015. Analisis Determinan Financial   Statement Melalui Pendekatan Fraud Triangle. Accounting Analysis Journal, Vol. 4, No. 1: 1-10.

Zain, Mustafa M, Nooraslinda A.A, Siti Maznah M.A, Rohana O, 2015. Fraudulent Financial Statement Detection Using Statistical Techniques: The Case Of Small Medium Automotive Enterprise. The Journal Of Applied Business Research, Vol. 31, No. 4: 38-42.

(ii) Electronic Journal - without DOI

Author last name, Author First Initial. Author Second Initial. Publication Year. Title of article. Title of Journal. volume(issue) (if issue numbered), pages. Retrieved from (database name or URL).

Suzanne M. Carter1 and Charles R. Greer (2013). Strategic Leadership: Values, Styles, and Organizational Performance. Journal of Leadership & Organizational Studies 20(4) 375– 393 © Baker College 2013  DOI: 10.1177/1548051812471724. jlo.sagepub.com.

Anis Khedhaouria Arshad Jamal (2015). Sourcing knowledge for innovation: knowledge reuse and creation in project teams.  Journal of Knowledge Management, Vol. 19 Iss 5 pp. 932 – 948 Permanent link to this document: http://dx.doi.org/10.1108/JKM-01-2015-0039.

Published Conference Paper

(i) Print

Author last name, Author First Initial. Author Second Initial. Publication Year.  Judul Makalah. In Editor First Initial. Editor Second Initial. Editor Last Name (Ed.), Title of Conference Proceedings (pp. pages). Place: Publisher.

Tessa G, Chynthia., Puji Harto, 2016. Fraudulent Financial Reporting: Pengujian Teori Fraud Pentagon Pada Sektor Keuangan dan Perbankan Di Indonesia. Simposium Nasional Akuntansi XIX Lampung, p. 1-21.

Pramuka, Bambang Agus dan Muh. Arief Ujiyantho, 2007. Mekanisme Corporate Governance, Manajemen Laba Dan Kinerja Keuangan (Studi Pada Perusahaan Go Publik Sektor Manufaktur). Simposium Nasional Akuntansi X Unhas Makasar26-28 Juli 2007, p. 1-26.

(ii) Electronic- with DOI

Author last name, Author First Initial. Author Second Initial. Publication Year. Title of the paper. In Editor First Initial. Editor Second Initial. Editor Last Name (Ed.), Title of Conference Proceedings (pp. pages). doi: number

Unpublished Thesis or Dissertation

(i) Print

Author last name, Author First Initial. Author Second Initial. (Publication Year). Title of thesis. (Unpublished doctoral dissertation / Unpublished master's thesis). University Name, Location.

Statement Fraud) Dengan Menggunakan Beneish Ratio Index Pada Perusahaan Manufaktur Yang Listing Di Bursa Efek Indonesia Tahun 2010-2011. Skripsi Fakultas Ekonomi Jurusan Pendidikan Akuntansi Universitas Negeri Yogyakarta, p. 1-123.

Budiman, J. 2012. Pengaruh Karakter Eksekutif terhadap Penghindaran Pajak (Tax Avoidance). Tesis.  Universitas Gadjah Mada.

Zulma, G., W., M. 2015. Pengaruh Kompensasi Manajemen terhadap Penghindaran Pajak dengan Corporate Governance dan Kepemilikan Keluarga sebagai Moderasi. Tesis. Fakultas Ekonomi dan Bisnis Universitas Indonesia.

Foster Bob (2005). Pengaruh Kinerja Bauran Penjualan Eceran dan Hubungan Pelanggan Terhadap Ekuitas Merek Serta Dampaknya Terhadap Keunggulan Bersaing dan Loyalitas Pelanggan. Disertasi. Universitas Padjdjaran Bandung.

(ii) Electronic

Author last name, Author First Initial. Author Second Initial. (Publication Year). Title of thesis. (Doctoral dissertation / master's thesis). Available from: (database name or url). (If available from ProQuest: UMI No. 12-12345)

Government Document originating from the provision of the legislation of the Republic of Indonesia

(i) Print

Country/State/Country/Municipality. Name of Issuing Agency. (Publication year). Title of document. (additional identifying information – document number, Congress number, etc.). Place: Publisher.

Indonesia (2005). Undang-undang  Republik Indonesia Nomor 14 Tahun 2005 Tentang Guru dan Dosen. Jakarta : Menteri Hukum dan Hak asasi manusia

(ii) Electronic

Country/State/Country/Municipality. Name of Issuing Agency. (Publication year). Title of document. (additional identifying information – document number, Congress number, etc.). Retrieved from: (url).