Professional Documents
Culture Documents
Alpha Cronbach's Coefficient
Alpha Cronbach's Coefficient
Authors’ name are written sequentially lengthwise from the first author without academic degree
Authors’ addresses are written complete including the name of the institution, the road, and the country
Write the phone/ mobile phone number and email correspondence
Abstract
The abstract is written in English and containing 150-200 words in a paragraph. The abstract contains the research
purpose, methods, results, and novelty.
Purpose: This is where you explain ‘why’ you undertook this study. If you are presenting new or novel research,
explain the problem that you have solved. If you are building upon previous research, briefly explain why you felt it
was important to do so. This is your opportunity to let readers know why you chose to study this topic or problem and
its relevance. Let them know what your key argument or main finding is.
Method: This is ‘how’ you did it. Let readers know exactly what you did to reach your results. For example, did you
undertake interviews? Did you carry out an experiment in the lab? What tools, methods, protocols or datasets did you
use?
Findings: Here you can explain ‘what’ you found during your study, whether it answers the problem you set out to
explore, and whether your hypothesis was confirmed. You need to be very clear and direct and give exact figures,
rather than generalise. It’s important not to exaggerate or create an expectation that your paper won’t fulfill.
Novelty: This is your opportunity to provide readers with an analysis of the value of your results. It’s a good idea to
ask colleagues whether your analysis is balanced and fair and again, it’s important not to exaggerate. You can also
conjecture what future research steps could be.
INTRODUCTION
Introduction is written without subtitles / sub chapters and stating the outset of articles substance containing
topics, gap phenomena / research gap / theoretical gap, problems, objectives, originality, grand theory / theory used
in the study, and hypothesis formulation. Introduction offers theoretical concepts, ideas, and presents the findings of
previous research as comparators, as well as the strengthening, enrichment and refinement of discussion, analysis
and interpretation. The presentation should be coherent chronologically and the logical relationship between one
paragraph and the following paragraph should be clear.
METHODS
Method is the sufficient information for the reader to follow the research flow well, so that the reader who will
examine or develop similar research obtains the description of the research steps. This section describes the types of
research and data types, population and sample, operational research variables, the data used (types and sources),
data collection technique, and data analysis technique (model analysis).
1
Control Environment 0,762 Reliable
Risk Assessment Manajemen 0,759 Reliable
Activity Control 0,789 Reliable
Information dan Communication 0,801 Reliable
Pengawasan 0,795 Reliable
Accountability 0,781 Reliable
Source: The Processed Primary Data (2017)
Figure 1. The Relation between Assurance Services, Attestation Services, and Nonassurance Services.
Source: Arens et.al. (2014)
CONCLUSIONS
Conclusion answers the objectives of research or study based on more comprehensive meaning of results and
discussion of research. Suggestions are addressed for practical action (to the participating institution), for the
development of new theories, and for further research.
REFERENCES
Reference uses APA6 (American Psychological Association) style reference manager. The references used had
better be the latest references published in the last 10 years since the article is written. The total literature required is
18 or more and at least 80% of them are primary sources (for example, scientific journals). References are arranged
alphabetically, chronologically and typed in indentation style, single-spaced, for example:
2
Shari’ah Supervisory Board disclosures and zakat disclosures in Malaysian and Indonesian Islamic banks.
AFAANZ Conference, 3–5.
State Documents:
Undang Undang Republik Indonesia Nomor 25 Tahun 2007 tentang Penanaman Modal.
Citation
The citation in manuscript articles is written in the format of names (one word) and years, such as:
Fachrurrozie (2011) if it’s written in the commencement of a sentence, and (Yanto, 2012) if it’s written in the end of
a sentence. If there are more than two authors used et al. After the first author's name, such as: Asrori, et al. (2010).
For more than one reference, citations are based on chronology of the year or alphabets if there is the same year.
Example: (Asrori, 2010; Kiswanto, 2010; Mukhibad, 2010; Yanto, 2010)) or (Niswah, 2008, Wahyudin, 2009,
Khafid, 2010). The source of citations taken from the work of the agency should mention the acronyms of the
institution concerned, for example, (IAI, 2013).