Author Guidelines
General Guide
Scientific articles are articles originally from ideas and thoughts written in research in the accounting field. Articles written for CONSISTENCY are scientific articles that have not been published in another journal or are being submitted in a publication or journal system elsewhere. The articles are written and presented in English.
Systematic Writing
Title
The title should be short, clear, and informative, but does not exceed 20 words. It has to be pinpointed with the issues discussed. The article title does not contain any uncommon abbreviations. The main ideas should be written first and followed then by their explanations.
Author’s Identity
The author's name should be accompanied by the author's institution, institution's address, and email address, without any academic titles or job titles.
Abstract
Written in English. Using type abstract one paragraph unstructured, A4 11 point, single spacing, right-left flat, the number of words does not exceed 200 words, there are no quotes and abbreviations/acronyms. The abstract must contain an introduction or the problem under study including the purpose of the study if possible, make it in one sentence. Research design, the method of taking and sample size, methods and data collection, and data analysis.
Findings (OR / RR, CI, or theme in qualitative research). Write one or two sentences to discuss the results and conclusions. The recommendations and implications of the research results are written.
Introduction
The introduction consists of the background of the research, the research purpose, and the contribution of the research. Research articles if written in original are preferred. However, if there are other manuscripts such as philosophical views, and theoretical concepts, book reviews are also acceptable. The script is written in Book Antiqua size 12, with line spacing of at least 15 pt, flat left, and right, single-sided pages, made in one column with A4 paper (210 mm x 297 mm) with a margin of 3.5 cm, bottom 2.5 cm, left and right 1 cm respectively. Manuscripts including graphic content and tables must consist of (5000 - 7000 words), preferably an even number of pages. If it exceeds the specified length, it is recommended to divide it into two separate texts. The grammar must be correct.
Literature Review
This section contains a literature review related to the variables that will be examined and then contains theories that are relevant to the research carried out and can answer the results to be presented. Then in this section, the development of the formulation of hypotheses which is supported by previous research should be raised, but for qualitative research, the development of hypotheses is not required.
Research Method
Research method must specifically contain the design, size, criteria, method of sampling, instruments used and collection procedures, processing, and data analysis. When using a questionnaire as an instrument, explain the contents briefly and measure which variables. The validity and reliability of the instrument must also be explained. In experimental research or interventions, it is necessary to explain the intervention procedure or treatment provided. This section must explain how research ethics approval is obtained and the protection of the rights of the respondents imposed. Data analysis using a computer program does not need written details of the software if it is not original software. For qualitative research, this section needs to explain how research safeguards the validity of the data obtained. The method section is written briefly in two to three paragraphs with a maximum of 600 words.
Results
The findings are sorted by research objectives or research hypotheses. The results do not display the same data in two forms, namely tables/images/ graphics and narration. There is no quote in the results section. This section explains the results of the study. It must be presented clearly and concisely.
Discussion
The author must explore the novelty or contribution of the work to economic literature. Show clearly the results of the analysis and the discussion using the main references, relevant, and updating.
Conclusion
A section is written in narrative Conclusions are answers to hypotheses that lead to the main purpose of the research, in this section it is not permissible to cite the work of other authors and new information or terms in sections that did not previously exist. further information can be written in this section.
Implication and Limitation
In this section the author explains the implication and limitations contained in the research.
References
References are written in Book Antiqua Size 12. References use a hanging pattern, where the second line stands out at 0.25". References only contain published and selected articles that are most relevant to the text. Reference format follows the "name-year" citation style (APA reference edition 7). All sources in citations must be referenced in the text and what is in the text must be in this reference The author must write the author's last name and year of publication using brackets, for example (Altman & Kuehne, 2016) or Potter and Perry (2006) Write the first author's name and "et al", if there are more than six authors It is recommended to use reference managers, MENDELEY, END NOTE and ZOTERO.
