Author Guidelines

TITLE WRITTEN WITH A MAXIMUM OF 20 WORDS ← 14PT, BOLD

 

Author Name1, Author Name2, Author Name3, Author Name4 etc.← 11pt, bold

 

1Faculty, University, Country, Email, ORCID ← 11pt, regular

2Faculty, University, Country, Email, ORCID

3Faculty, University, Country, Email, ORCID

4Faculty, University, Country, Email, ORCID

 

Article History:

Received: Submission date to be filled in

Revised:

Accepted:

 

Corresponding Author:

Name:

Email:

 

DOI: 10.29303/jaa.v7i2.189 

 

How to Cite:

Isnawati, I., & Effendy, L. (2023). COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE. Jurnal Aplikasi Akuntansi, 1(1), 1–10. https://doi.org/10.29303/jaa.v1i1.001

 

Scan to access this article online

 

© 2025 The Authors. This open-access article is distributed under a (CC-BY-SA License)

 

No. Whatsapp: +62…

 

Abstract: The abstract should be clear, concise, and descriptive. The abstract should briefly introduce the problem, research objectives, research method, and a summary of results and implications. Abstract written in 9 pt, Tahoma, and justified. Abstract consists of 100-200 words in a paragraph.

Keywords: 3-5 keywords; 9 pt; Tahoma; justify; bold; italic

 

 

 

 

INTRODUCTION← Tahoma, 11pt, Bold

The manuscript is typed using Tahoma, 11pt, single spacing, one column, A4 paper size, with margins: top, bottom, and right 2.5 cm; left 3.5 cm. Use this template by copying your article section by section, right-clicking, and pasting using "Merge Formatting." The introduction must include the background of the study, research objectives, novelty, and research contribution. No subheadings are allowed.

 

LITERATURE REVIEW AND HYPOTHESIS DEVELOPMENT

This section contains grand theory, relevant previous literature, and hypothesis development.

Heading format guidelines:

  1. Subtitles do not use numbers. The subtitle format used is as follows:
  2. Level 1 Subheading: Tahoma 11pt, Capitalized, bold, centered; example: LITERATURE REVIEW AND HYPOTHESIS DEVELOPMENT
  3. Level 2 Subheading: Tahoma 12pt, Capitalize Each Word, bold; example:

Corporate Governance

  1. Level 3 Subheading: Tahoma 12pt, Title Case, bold italic; example:

Corporate Governance in Indonesia

  1. Level 4 Subheading: Tahoma 12pt, Title Case, italic; example:

Application of Corporate Governance in Germany

 

In-text Citations

In-text citations should be written in parentheses, including the author's last name, year (without a comma), and page numbers if necessary. Primary references should preferably be from journals.

  1. Single author: (Jogiyanto 2009); Two authors: (Haris and Utama 2007); More than two authors: (Siregar et al. 2015); Different authors: (Restu 2012; Situmorang 2012); Same author, different works: (Hendri 1998, 2000); With page number: (Kieso 1981, 845); Same author, same year: (Tanoe 2009a, 2009b)
  2. If the author's name is in the sentence: Isma (2012) states that...
  3. Institution as author: (IAI, 2015)

 

Table

Tables should be embedded in the manuscript (not in appendices) and be a refined version of statistical outputs (not raw software outputs). Each table must have a number and a clear, descriptive title. Avoid unnecessary phrases like "in the table below."

Table 1. Validity and Reliability Test Results

Variable

Cronbach Alpha

Kaiser's MSA

Factor Loading

Budget Participation

0,9237

0,876

0,771-0,953

Market Competition Intensity

0,8063

0,727

0,383-0,908

Budget Emphasis

0,8152

0,805

0,647-0,866

Budgetary Slack

0,6789

0,700

0,438-0,819

 

Figures

Figures must be embedded in the manuscript. They must be numbered and titled descriptively, with the title centered and bold below the figure. Include the source. Example:

Figure 1. Global Temperature Change

Source: Research Data, 2023 (font 10)

 

RESEARCH METHOD

  This section describes research design, population, sample, data collection techniques, research model, and analysis methods: no subheadings or numbering.

 

RESULTS AND DISCUSSION

          Presents data analysis results, hypothesis testing, research questions, and interpretation of findings: no subheadings or numbering.

 

CONCLUSION

It should consist of two paragraphs: 1. The conclusion of the study; 2. Research limitations and suggestions for future research. No subheadings allowed.

 

REFERENCES

Contains all sources cited in the manuscript, consisting of 80% primary sources (journals, proceedings), and published within the last 10 years. Use APA 7th Edition style and arrange alphabetically. Use reference managers like Mendeley, EndNote, Zotero, etc.

 

Examples:

Bringham, E. F. (1992). Fundamental of Financial Management (6th ed.). Fort Worth: The Dryden Press.

Cooper, D. R., & Schindler, P. S. (2001). Business Research Methods. New York: McGraw-Hill.

Gumanti, T. A. (2001). Earnings management in IPOs at the Jakarta Stock Exchange. Jurnal Riset Akuntansi Indonesia, 4(2), 165–183.

Australian Bureau of Statistics. (2000). 1996 Census of Population and Housing. Retrieved August 19, 2001, from http://www.abs.gov.au