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Author Guidelines



All manuscripts should be typed on one side of good quality A4 papers and be double-spaced, except for indented direct quota­tions. All manuscripts have to be written concisely according to research subject and method, usually between 20-30 pages.

Margins (left, right, top and bottom) should be at least one inch.

To assure a blind review, authors should not iden­tify themselves directly or indirectly in their papers.

A cover page should include the title of the paper, the name(s) of author(s), position and affilia­tion, any acknowledgment, and footnote indi­cating whether the author(s) would be willing to share data. A manuscript should be sent along with a cd/file.

All pages, including tables, appendices and ref­erences, should be serially numbered.

Spell out numbers from one to ten, except when used in tables and lists, or mathematical, statistical, scientific or techni­cal units and quantities, such as distance, weight and measure. For instance, four days; 5 kilometers; 25 years. All others numbers are expressed numerically. It is generally required that numbers be in written form. For example: It is approxi­mately ten years...

Percentage and Decimal Fraction, for non-technical purpose, use percent in text; for technical purpose, uses % symbol.

Keywords, four keywords must be provided at the end of the abstract such that they would be easier to locate in the index.



An abstract, with 100-300 words length, should be presented on a separate page im­mediately preceding the text of the manu­script. An abstract should be relatively non-mathematical, and provides the details about the paper’s purposes, research methods and findings as well as its contributions. Neither the author’s name nor his/her affiliation should appear on the abstract page.



Authors should pay attention to the following format and style:

When submitted for review, all tables and figures (graphs) should be written on separate pages at the end of manuscript. Each table or figure should be numerically numbered and fully titled, which refer to the contents of the table or figure.

References for each graph should be men­tioned in manuscript without any exception.

Graphs should be easily interpreted without referring to the text.

Lines that refer to sources and notes should be included in the text.

Equations, equations should be numerically numbered in parentheses with align-right margin.



Manuscripts should be cited in a “author-year system.” Authors should mention the pages of the referred manuscripts.

In text, manuscripts should be cited with this way: last/family name and year in a parenthe­sis; example: (Andoyo, 1991), for two authors (Andoyo & Hutabarat, 1992), more than two authors (Andoyo et al., 1993), two manu­scripts or more by one author (Andoyo, 1991, 1993).

To avoid ambiguity, do not use “P”,”pp”, or “page” before the page number but use colon: for example: (Andoyo, 1991: 121).

If there are more than one reference written by the same author and in a same issue, use suffix a, b, and so forth after year in a citation; example: (Andoyo, 1991a) or (Andoyo, 1991a; Hutabarat 1992b).

If an author’s name is mentioned in a text, it is unnecessary to be mentioned again in refer­ence, example: “Andoyo (1991: 121) said ..."

A quotation that refers to institutional work should use acronym or abbreviation; exam­ple: (Komite SAK-IAI, PSAK28, 1997).



Each manuscript should in­clude references which contain referred texts. Each entry should contain all required data. Use the following format:

To assure the validity of the references, make sure that the references provide ade­quate information (e.g., volume, number, page, publisher, city, URL address and accessed date)

For any non-English articles, please write down the translation of the article in brackets [ ] after the original article’s title. Note that the original article should be written in italic.

Arrange references alphabetically accord­ing to last/family name of the first author or institution.

Use initial name for author's first name.

Issue year should be placed after author’s name

Manuscript’s title should not be shortened

If there are two or more manuscripts by the same author referred in the article, arrange chronologi­cally according to the year of issue. Two or more manuscripts by the same author should be distinguished with a letter (a, b, c, etc.) immediately preceding date.

Examples of entries are as follows:


For Periodical Issues:

Blum, T. C., D. L. Field, and J. S. Goodman, 1994. “Organization-Level Determinant of Women in Management”. The Academy of Management Journal, 37 (4), 467-498.

Palmer, R. J., T. Schimidt, and J. Jordan-Wagner, 1996. “Corporate Procurement Cards; The Reengineered Future for Non­Inventory Purchasing and Payables”. Jour­nal of Cost Management, 10 (3), 19 – 32.


For Books/Monographs:

Fabozzi, F., and I. Pollack, eds., 1987. The Handbook of Fixed Income Securities. 2nd ed. Homewood, IL: Dow Jones-Irwin.

Kahneman, D., P, Slovic, and A. Tversky, eds., 1992.  Judgment Under Uncertainty: Heu­ristic  and  Biases. Cambridge, United King­dom: Cambridge University Press.


For articles in collective works:

Brunner, K. and A. H. Meltzer, 1990. “Money Supply” in: B. M. Friedman dan F. H. Hahn, Handbook of Monetary Econo­mics, 1, 357 – 396. Amsterdam: North-Holland.


(For magazines, non-published papers, disserta­tions/theses, seminar papers, etc., follow the aforementioned guidelines).

Sukarman, W., 2003. “Liberalisasi: Ekonomi-Politik Perbankan Masa Orde Baru [Liberalization: Banking Political Economy during the New Order Era]”, Unpublished Dissertation, Post-Graduate Programme. Yogyakarta: UGM.


For internet source(s) with author’s name

Chain, P., 1997. “Same or Different?: A Com­parison of the Beliefs Australian and Chinese University Students Hold about Learning’s Proceedings of AARE Conference”, Swinburne University. Available at: http://www.


For internet source(s) without author’s name

Please write the organization's/company’s name, as shown below:

StatSoft, Inc., 1997. Electronic Statistic Text­book, Tulsa OK., StatSoft Online. Available at: stathome.html, accessed on May 27th, 2000.