Author Guidelines

1. The article has not been published in other media and does not contain element of plagiarism.
2. The article can be a result of research or conceptual articles or the application of theory, as Wells as case reports or book reviews. The article can be written in Indonesian or English (preferable) 5000-7000 words for 15-25 pages including references and tables with 1.5 space (or after layout using space 1 with minimum pages 10 excluding references).
3. In the article, the author(s) name is attached and the author(s)’ name order must be agreed by all authors (if the author is more than two), generally based on the contribution, and all authors are responsible for the content of the article. Please add English title for your article.
4. The article writer must be accompanied by address, including name of the university where the authors study and the origin author(s)’ institutions, as well as the email address. The article must be along with an abstract in Bahasa and English with a maximum word count of 200-300 words in an essay format.
5. INTRODUCTION contains background of the problem; hypothesis (if any); the purposes of research; generally the introduction is not too long, only 3-4 paragraphs or 2 pages. Literature review is not written separately from the introduction, it means that literature review is included in INTRODUCTION. Reference should be a primary reference, relevant, and up to date; not too extensive meaning that the literature review is not too broad; and do not quote from someone else ,for example ... Ahmad in Badu.
6. Method in the article contains the subject and the object of research that are described in detail; if method refers to the standard procedures, then write the default and does not refer to the practicum procedures. The author(s) should not to use the command line.
7. DISCUSSION includes: systematic presentation, only the data/information related to the research objectives; simplify the tables and use the open table, and image maps more focused on the object of study and the file size is not too large and complicated (pursued in JPG format and submit in supplement/additional files separately); tables and figures are numbered. The purpose of DISCUSSION is to determine how the result of the study is discussed by the author(s), and the author(s) also limits the discovery.
8. CONCLUSION is typed in bold capital letters of Times New Roman with the font size 12. Conclusion is advised to mention the recommendation or suggestion that include in paragraphs and not separated.
9. The articles is computer-typed in A4 paper with the top and left margins as 4 cm, bottom and right margins as 3 cm using Times New Roman font type, with the font size as 12 and 1.5 spacing (before= 0 pt and after= 0 pt) for author names, introduction, discussion, and conclusion. The abstract is typed using Times New Roman font type, with the font size as 10 and single spacing (before= 0 pt and after= 0 pt).
10. Title text in Bahasa Indonesia consists of 12 words maximally, while for English consists of 10 words maximally. It is written with Times New Roman with the font size of 14 in bold.
11. The writing of ABSTRAK for Bahasa and the word ABSTRACT for English articles, INTRODUCTION, DISCUSSION, CONCLUSION, title and number of table, title and of figures using the font size is 12 of Times New Roman in bold.
12. The notes can’t be written as foot notes but be written as body notes.
13. The number and title of table is written upper the table but the number and title of figure is written under the figure.
14. Writing format systems of a bibliography and references for Jurnal Kawistara is using Harvard Writing Style, which is (a) the source of the quote is stated in scientific paper must exist in the Bibliography, and vice versa; (b) The literature listed in the Bibliography is referenced literature ad cited in scientific papers; (c) Bibliography is written in single-spaced, sequentially in alphabetical order without number; (d) If the literature is written by one person, the author name written is the last name first, followed by the initials of first name and middle name, followed by the year, the title and the other identity of the referenced; (e) If the authors are more than two, the first author's name is written as a rule "d", continued writing the second author's name and so on as follows: first name and middle name (abbreviated) followed last name. (For the second and subsequent authors , writing of first name/middle (initial) and last name do not need to be reversed as the first author); (f) the Writing of Bibliography may not use “et al” as substitutes the name of the author of the second and so on (g) Method of writing every Bibliography and vary according to the type of literature as the reference.

      Bibliography format example

• Book : Last name, acronym (initials) of the first and middle name (if any), year of publication, title of book (italics), edition of the book, place of publication, the name of publisher.

Yaya, R., A.E. Martawireja, dan A. Abdurahim. 2009. Akuntansi Perbankan  Syariah: Teori dan Praktik Kontemporer. Edisi Pertama. Cetak Pertama, Jakart: Salemba Empat.

Merna T. Dan F.F. Al-Thani. 2008. Corporate Risk Management. 2^nd ed, England: John Welly and Sons Ltd.

Wiley, J. 2006. Contempory Financial Management.3^rd ed. Mc. Los Angeles: GrowHill.

• Translated Textbook: the original author's last name, an acronym (initials) of the first name and middle name (if any), year of publication, title of the original book (italics), edition/printing, publisher names, city of publisher, the name of the translator, year, title of book (italics), edition/printing, placeof publication, publisher name.

Baudrillard, J. 1970. La Société de Consommation. Nottingham Trent University. Clifton Lane, Nottingham. Terjemahan J.P. Mayer dan B.S.Turner. 1998. The Consumer Society: Myths and Structure. Sage Publication Inc, London: Thousand Oaks.

Cresswell, J.W.2008. Research Design: Qualitative, Quantitative, and Mixed Methods Approaches. Edisi Ketiga. Sage Publication. California. Terjemahan A. Fawaid. 2010. Research Desaign: Pendekatan Kualitatif, Kuantitatif, dan Mixed. Cetakan 1, Yogyakarta: Pustaka Pelajar.

Kieso, D.E., J.J. Weygandt, dan T.D. Warfield.2007. Intermediate Accounting. Twelfth Edition. John Wiley & Sons, Inc.USA. terjemahan E. Salim. 2008. Akuntansi Intermediate. Edisi keduabelas. Jilid 2, Jakarta: Erlangga.

• Books Published by Institution/Agency/Organization, writing rules: Name of Institution/ Agency/Organization, year of publication, title of book (italics), edition/printing, publisher names, placeof publication.

Badan Pusat Statistik. 2013. Laporan Bulan Data Sosial Ekonomi. Januari. BPS Jawa Timur. Surabaya.

Kementerian Pendidikan dan Kebudayaan RI. 2011. Pendidikan Anti korupsi untuk Perguruan Tinggi. Cetakan 1. Direktirat Jenderal Pendidikan Tinggi. Bagian Hukum Kepegawaian Jakarta.

Lembaga Administrasi Negara RI. 2012. Laporan Akuntabilitas Kinerja Lembaga Administrasi Negara RI Tahun 2011. LAN. Jakarta.

• Books published by the Institution / agency /organization (Contains Rules, Law, etc). Writing rules: Name of institution/ agency/ organization, year of publication, title of referenced law (in italics), serial number or rules/laws, edition/printing, publisher names, placeof publication.

Ikatan Akuntan Indonesia (IAI). 2011. Aset Tidak Lancar yang Dimiliki untuk Dijual dan Operasi yang Dihentikan. Pernyataan Standar Akuntansi Keuangan No.58 (Revisi 2009),DSAK-IAI. Jakarta.

Koordinasi Perguruan Tinggi Swasta (Koperti) Wilayah VII Jawa Timur. 2012. Standar Nasional Pendidikan. Peraturan Pemerintah Republik Indonesia Nomor 19 Tahun 2005. Sun-Bagian Akreditasi dan Publikasi Kopertis VII. Surabaya.

• Rule of Law etc (unattached printed, not a set of books), the writing rules as follows: the number and the regulation/law, title of referenced regulations/laws (in italics), the date of approval (if any) , gazette number (if any), publisher organization (if any), placeof publication.

Undang-Undang Republik Indonesia Nomor 20 tahun 2003 Sistem Pendidikan Nasional. 8 juli 2003. Lembaran Negara Republik Indonesia Tahun 2003 Nomor 4301. Jakarta.

Pernyatan Standar Akuntansi Keuangan No.58 (Revisi 2009) Aset Tidak Lancar yang Dimiliki untuk Dijual dan Operasi yang Dihentikan. Dewan Standar Akuntansi Keuangan-Ikatan Akuntan Indonesia. Jakarta.

• Articles in the Journal, the writing rule are: last name, acronym (initials) first name and middle name (if any), year of publication, title of article(quoted), name of journal (in italics), volume and number of the journal (journal number in parentheses), article page number in the journal.

Riduwan, A., I. Triyuwono, G.Irianto, dan U. Ludigdo. 2010. Semiotika Laba Akuntansi: Studi Kritikal-Posmodernis Derridean. Jurnal Akuntansi dan Keuangan Indonesia 7(1): 38-60.

Veronica, S. Dan Y.S. Bachtiar. 2005. “The Role of Governance in Preventing Misstated Financial Statement”. Jurnal Akuntansi dan Keuangan Indonesia 2(1): 159-173.

Riduwan, A.2010. “Etika dan Perilaku Koruptif dalam Praktik Manajemen Laba”. Jurnal Akuntansi & Auditing Indonesia 14(2): 121-141.

• Seminars/Symposium Articles (in Proceedings), the writing rules are: last name, acronym (initials) first name and middle name (if any), year of publication, the name of the proceedings (italicized), the number and volume of proceedings (if any, italicized), page numbers of articles in the proceedings.

Dewi, A.R.2003. Pengaruh Konservatisme Laporan Keuangan Terhadapa Earnings Response Coeficient. Prosiding Simposium Nasional Akuntansi VI Surabaya. Universitas Airlangga: 119-159.

• Seminars/Symposium Articles (unattached printing), the writing rules are: last name, acronym (initials) first name and middle name (if any), year of publication, name of seminars/symposium (italicized), the date of the seminar/symposium, article page numbers.

Kalana, L.S.Ngumar, dan L.B.Rihardjo.2012. Independensi Auditor Berbasis Kultur dan Filsafat Heerbert Blumer. Simposium Nasional Akuntansi XV Banjarmasin. 20-23 September: 1-25.

• An article in anthology book with editor, the writing rules are : last name, acronym (initials) of first name and middle name (if any), year of publication, title of article, title of book (italicized), name of editor books, placeof publication, publisher.

Azra, A. 2005. Pluralisme Islam Dalam Perpektif Historis. Dalam Nilai-nilai Pluralisme Islam:Bingkai Gagasan Yang berserak. Editor M. Sururin. Cetakan 1, Bandung: Penerbit Nuansa.

Barth, M.E.2004. Fair Values and Financial Statement Volatility. Dalam The Market Dicipline Across Countries and Industries. Editor C. Borio, W.C.Hunter, G.G. Kaufman, dan K. Tsatsaronis, Cambridge: MIT Press.

• Thesis/script/Dissertation, the rules of writing are: last name, acronym (initials) first name and middle name (if any), year, title of thesis/script/dissertation, thesis/script/dissertation(italicized), place of University, the name of the study program and/or university.

Samsi, N. 2012. Pengaruh Pengalaman kerja, Independensi, dan Kompetensi terhadap Kualitas Hasil pemeriksaan dengan kepatuhan Etika Auditor sebagai Variabel Pemoderasi. Tesis, Surabaya: Program S2 Akuntansi Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA).

Natsir, M. 2008. Studi Efektivitas mekanisme Transmisi Kebijakan Moneter di Indonesia Melalui Jalur Suku Bunga, Jalur Nilai tukar, dan Jalur Ekspektasi Inflasi Periode 1990: 2-2007:1. Disertasi, Surabaya: Program Pascasarjana Universitas Airlangga.

• An article from the Internet, the rules of writing are: last name, acronym (initials) first name and middle name (if any), year, title(italicized),  date and time of the download, url of w

Yahya, H. 2005. Realitas dan PancaindraAnda. Diakses pada tanggal 27 Januari 2008. <http://id.harunyahya.com/id/Artikel/4550/realitas-dan-pancaindra-anda-(1)>.

• Scientific Speech Papers etc, the rules of writing: last name, acronym (initials) first name and middle name (if any), year, title, nature / purpose paper (italics), name of event, date of event, the city of event.

Takwim, B. 2005. Habitus: Perlengkapan dan Kerangka Panduan Gaya Hidup. Makalah Diskusi Panel. Extension Course Resistensi Gaya Hidup. Forum Studi Kebudayaan Institut Teknologi Bandung. 20 Mei. Bandung.

• News of magazine or newspaper, the rules of writing are: author, year(date, page if any), news ’ headline (quote),the name of the magazine/newspaper (italicized) the number and/or volume (if applicable), place of publication, publisher.

Said, Sudirman. 5 Febuari 2002.“Belajar dari Skandal Enron”.Koran Tempo. Jakarta: Majalah Tempo.

15. Systematics of writing: (a) title, (b) the identity of the author, (c) the date of submission of the manuscript, (d) abstract, (e) keyword, (f) introduction (with no heading and section), (g) discussion, (h) conclusions, (i) bibliography / reference list.
16. Jurnal Kawistara’swriting style should refer to the Minister of National Education Regulation No. 46 Year 2009 on General Guidelines for Ejaan Bahasa Indonesia (EYD) yang Disempurnakan.
17. It should be noted that the manuscript for Jurnal Kawistara does not use footnotes in the text because it can distract the reader.