ARTICLE TEMPLATE FOR SUBMISSION

WAHANA : JURNAL EKONOMI, MANAJEMEN DAN AKUNTANSI

General requirements:
(1) The manuscript should be in the form of research in the field of accounting, finance and
investment. WAHANA does not accept manuscript from article review.
(2) The manuscript which sent to the WAHANA should be original work, i.e. the same manuscript
must have not been published or accepted for publication in any other journals/ books either in
full or substantial part; and must not be submitted to any other journal for concurrent
publication or being considered for publication or even being reviewed.
(3) The manuscript is written in Bahasa Indonesia or English and attaching the author's name,
institutional affiliation, and e-mail address. The soft file format should be in Microsoft Word,
margin 3 cm for every side, font type is Times New Roman, size 12, space 1.5, and justify.
(4) Manuscripts must comply with the following guidelines, and sould be formatted accordance
to WAHANA template for submission. Paper which is not comply this re requirement may be
returned for revision (format/template) before entering the review process.
(5) The manuscript only could be sent via open journal system (OJS) mechanism (not by email) in
web address: jurnalwahana.aaykpn.ac.id
(6) The Editor of WAHANA reserves the right to edit the grammar and spelling of the text
contained without reducing or changing the intent of writing.

Write the Title Briefly and Clearly

(no more than 15 words is recommended)
The title of the article should be concise, interesting and describe the content of the article.

Write the first author1*; second author2; third author3

1
First author affiliation, state
2
Second author affiliation, state
3
Third author affiliation, state

ABSTRACT

Abstract written in English with single space. Abstract includes a description of the purpose,
methods and result of research. Abstract written in brief, conscience and written in one paragraph
(around 250 words) that summarize important research variable, purpose and methods (e g: sample
and techniques analysis used), and the answer of research problem (result). Abstract contain of
keywords of ideas or basic concept in the fields of study (no more than 6 words.

INTRODUCTION

This section contain the research background, purpose, contribution (the research benefit from
theoretical and practical), research result and implication (Practical advice based on research
result). The research result and implication in introduction section are only suggestion (not
mandatory).

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 LITERATURE REVIEW AND HYPOTHESIS DEVELOPMENT (QUANTITATIVE) OR
LITERATURE REVIEW AND FOCUS OF STUDY (QUALITATIVE)

This section contain referred literature and linked to the research and hypothesis development. This
section contains about theory and literature referenced and linked to writing. Highly recommended
that literature referenced is published no more than 10 years before with the following order: a
reputed international journals, national journals accredited, national journals, international
symposiums, national symposiums, textbooks, and daily repute.
For research with hypothesis testing, the hypothesis development is built by supporting theory,
previous research, and logical argumentation. After the explanation is formulated, then write your
hypothesis with this following format:
H1: write the formulated hypothesis.

For qualitative research (without hypothesis testing), then presented in this section is literature
review (theory and previous research and argumentation focused on research review) and research
focus written in question form by following:
RM: mention the problem that represent the research focus.

RESEARCH METHOD

This section contain the research design, subject/object/research sample, operational definition and
measurement variable, collecting data technique/instrument and data analysis also hypothesis
testing.

RESULT AND DISCUSSION

This section contain the data characteristic of subject/object/sample/ research respondent, data
analysis result, testing instrument and hypothesis (if any), answer of research question, findings and
findings interpretation. This section if possible, can be graphed for each research variable.
Furthermore the descriptive statistic value was presented (e g; Mean, SD, Maximum, Minimum)
with its interpretation. In the end of the section showed the hypothesis research result and its
discussion completely.

CONCLUSION

Presented the research conclusion, implication, limitation and advice for future research.
Implication is practical advice from result research. Research limitation include all aspects that can
be considered by researchers to refine future research. While the research advice is advise for next
research based on limitation that cannot be done by researcher in his research.

ACKNOWLEDGEMENT (OPTIONAL)

This section is provided for the author to express his gratitude either for the research funders or the
other parties who contribute into research realization.

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3
 APPENDIX (OPTIONAL)

Contain the research instrument, questionnaires, experiment scenario, interview question list, and
other instrument.

REFERENCES

Contains the sources referred in the study. Please follow Harvard style. Its recommended for author
to write using citation software such as mendeley, endNote, Zotero, dll.
Bray, J., dan C. Sturman. 2001. Bluetooth: Connect without wires. Upper Saddle River. NJ:
Prentice Hall.
Forouzan, B. A. dan S. C. Fegan. 2007. Data communications and networking (4th ed.). New York:
McGraw-Hill.
Tseng, Y.C., S. P. Kuo, H. W. Lee, and C. F. Huang. 2004. Location tracking in a wireless sensor
network by mobile agents and its data fusion strategies. The Computer Journal, 47 (4), 448–
460.
Abbott, K. and J. Seymour. 1997.Trapping the papaya fruit fly in north Queensland. Paper
presented at the Australian Entomological Society Conference, Melbourne.
Fitriany, dan D. Sari. 2008. Studi atas pelaksanaan PBL dan Hubungannya dengan Prestasi
Mahasiswa. Paper dipresentasikan pada acara Simposium Nasional Akuntansi XI, Pontianak.
Utama, S. 1996. The Association between Institutional Ownership and Trading Volume Reaction to
Annual Earnings Announcements. Ph.D dissertation, Texas A & M University.
Chan, K., L. Chan, N. Jegadeesh, and J. Lakonishok. 2004. Earnings quality and stock returns.
Working Paper, University of Illinois at Urbana-Champaign.

TABLE, PICTURE, AND GRAPHIC

Table title is numbered and written at the top of the table with a bold font and centered,
accompanied by the source (if any).

Table 3. Experimental Design and Hypothesis 3a and 3b

Religious Character Education Factor
Not Following
Authority Head Factors Religious Following Religious
Character Character Education
Education
Authority Cheating SEL 1 SEL 2
No Authority Cheating SEL 3 SEL 4

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Figure title is numbered and written at the bottom of the figure with the bold letters and centered,
accompanied by the source (if any).

Analyze the ethical

issues

Characteristics of the issues under

Making ethical consideration in the moral intensity
decision Magnitude of consequences
Society agreement about behavior
The possibility of consequences
Developing The readiness of time
intention in ethical The number of students affected
behavior

Making ethical
behavior

Figure 1. Ethical Decision Making Process

Source : Jones (1991) and Cohen and Bennie (2006)

Figure 1. Population of West Sumatra by District in 2007

Source : www.bps.go.id