JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen, 17(1) 2020, 1-20

http://dx.doi.org/10.31106/jema.v17i1, ISSN (Online) 2597-4017

The title must be appeal, clear, precise and approximately

not more 20 words. Write an article title using simple and
straightforward words that can offer readers a glimpse of
the content with their first glance
First Author1*, Second Author2, Third Author3
1
Department, Faculty, University, City, Country
2
Department of Management, Faculty of Economics and Business, Universitas Islam
Malang, Malang, Indonesia
3
Department of Management, Faculty of Economics and Business, Universitas Islam
Malang, Malang, Indonesia
*Corresponding Author(s) Email : ???????????@email.com

ABSTRACT

(Introduction) Describe the topic your paper examines. JEL Code:

Provide a background to your paper and why is this topic D13, I31, J22, K31
interesting. Avoid unnecessary content. (Background
Problems) State the problem or economic/business DOI:
phenomena studied in this paper and specify the research 10.31106/jema.v17i1.xxxx
question(s) in one sentence. (Novelty) Briefly explain why
no one else has adequately researched the question yet. Article History:
Declare your research gap. (Research Methods) Provide an Received
outline of the research method(s) and data used in this Reviewed
paper. Explain your research design by defining your Revised
research type, quantitative/qualitative, the reason why Accepted
choosing specific object of research, analytical tools,
sample size/sample criteria, and sampling technique. Licensed:
(Finding/Results) List the empirical finding(s) and write a CC-BY
discussion in one or two sentences. (Conclusion) Provide
conclusion(s) and implication(s) of your research. End
your sentences with the answer of the main take-home
message from your research.

Keywords: Keyword_1; Keyword_2; Keyword_3;

Keyword_4: Keyword_5

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 Title by First Author Name, Second Author Name, Third Author Name, …

Introduction

The introduction should start with the research background (why are you conducting the
research?), problem (what is the problem/gap of the study?), and purpose (what is the purpose
of the research?) that demonstrate the motives of the research. The introduction should be
relatively nontechnical, yet clear enough for an informed reader to understand the
manuscript’s contribution.
Explaining the problem’s formulation should cover the following points: 1). Problem
recognition and its significance; 2). Clear identification of the problem and the appropriate
research questions; 3). Coverage of problem’s complexity; and 4). Well-defined objectives.

Literature Review

The purpose of a literature review is to look again (re + view) at what other researchers
have done regarding a specific topic. Literature review investigates the gap that will be
exposed and solved. The flow of all the ideas are required to be clear, linked, well-crafted and
well developed. It serves as the source of the research question and especially the base or the
hypotheses that respond to the research objective.
A good literature review does not merely summarize relevant previous research. In the
literature review, the researcher critically evaluates, re-organizes and synthesizes the work of
others. The key to a successful literature review lies in author(s) ability to “digest”
information from different sources, critically evaluate it and resent conclusions in a concise,
logical and reader-friendly manner.

Theory A

This section contains referred theoretical and linked to the research and hypothesis
development. We highly advise author(s) using current and primary sources from trusted
international references (top tier-journals) that published no more than 10 years. For
quantitative research with hypothesis testing, write your hypothesis with this following
format:
H1: Write the formulated hypothesis

Methods

The research methodology should cover the following points: 1). Concise explanation of
the research’s methodology is prevalent; 2). Reasons for choosing the particular methods are
well described; 3). The research’s design is accurate; the sample’s design is appropriate; 4).

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JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen, 17(1) 2020, 1-20
http://dx.doi.org/10.31106/jema.v17i1, ISSN (Online) 2597-4017

The data collection processes are properly conducted; 5). The data analysis methods are
relevant and state-of-the-art.

Result and Discussion

This section contains of minimal four sub section for quantitative research that is consist
of descriptive analysis that explain the description of respondent, data analysis result (like
validity and reliability, manipulation check, classical assumption-if any), research analysis (to
test instrument and hypothesis-if any), and research discussion. For qualitative research,
author(s) can directly states their research analysis and discussion without dividing into sub
section. At the end of your analysis and discussion, please don’t forget to mention what is
your research proportion.
The author needs to report the results in sufficient detail so that the reader can see which
statistical analysis was conducted and why, and later to justify their conclusions. The
discussion should develop an argument by correlating results, theory, and opinion, including
comparative results of previous research. It is important to state the possibility of contribution
result of the research for science development.
The discussion section should not merely restate the findings reported in the result
section or report additional findings that have not been discussed earlier in the article. The
focus should instead be on highlighting the broader implications of the study's findings and
relating these back to previous research.
While equations should be numerically numbered consecutively in parentheses with
aligning right margin, and it can use either the same font (Times New Roman) or the formula
font.
(1)
Table or figure should be numerically numbered separately (Table 1, Table 2; Figure 1,
Figure 2) and fully titled, which refers to the contents of the table or figure. Underneath each
table and figure, state the reliable source.

Table 1. Title of the table….

Column 1 Column 2 Column 2

Abcde1 0.xxx 0.xxx
Abcde2 0.yyy 0.yyy
Abcde3 0.zzz 0.zzz

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 Title by First Author Name, Second Author Name, Third Author Name, …

Figure 1. Title of the figure……

.
X Z Y

Conclusion and Suggestion

Consist of conclusion and also suggestion. Conclusion should be the answer of research
problem, unequivocal statement. Suggestion should be logical and appropriate. The author
should present brief conclusions from the results of research with suggestions for advanced
researchers or general readers.

Acknowledgement (if any)

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.

Reference

The manuscript is expected to involve approximately 20-25 primary and up-to-date

references to assert high-quality contributions to the knowledge development. Authors are
encouraged to cite manuscripts mainly from primary source publications (journals) from the
last ten years. In addition, authors should avoid excessively referencing their own work (self-
citation). Citations and references must strictly follow the APA (American Psychological
Association) style. We recommend that the authors should use reference management
software, such as Mendeley, Zotero, RefWorks, or basic Microsoft Word References
Manager.

Example of References using APA styles:

(https://aut.ac.nz.libguides.com/APA6th/referencelist#s-lg-box-13427408)