Author Guidelines

GENERAL PROVISIONS

  1. The published manuscript should be the result of original research.
  2. The manuscript should make a scholarly contribution, representing the development of knowledge, be unique, and have findings that are beneficial to both the academic community and the general public.
  3. The manuscript has not been published in any other journal.
  4. The manuscript is not currently under review or in the editing process at another journal.
  5. Manuscripts should be typed with single spacing, Cambria font size 12, on A4 paper.
  6. Manuscripts can be written in either Indonesian or English, with a maximum article length of 6,000 words or 20 pages.
  7. The first page must include the title, abstract, and keywords.
  8. The manuscript should adhere to the EQUITY manuscript template.
  9. The review process is conducted using the double-blind review method. Therefore, the author's name, affiliation, and email address should be provided at the time of manuscript submission and in the metadata input for the article and authors. The author's name, affiliation, and email address should not be included in the manuscript.
  10. The review process takes 3-6 months.
  11. Manuscripts should be submitted through the EQUITY website. If you do not have an account, you can register at the following link: Online Submissions.
  12. Manuscripts should adhere to EQUITY's publication ethics.

 

FORMAT AND AUTHOR GUIDELINES (ARTICLE IN ENGLISH)

  1. Title
  2. Abstract (with Keywords)
  3. Introduction
  4. Literature Review
  5. Research Methodology
  6. Result
  7. Discussion (could be included in Point 6: Result and Discussion)
  8. Conclusion
  9. Acknowledgement (optional)
  10. References

 

FORMAT DAN SUSUNAN PENULISAN (NASKAH BAHASA INDONESIA)

  1. Judul
  2. Abstrak (dengan Kata Kunci)
  3. Pendahuluan
  4. Tinjauan Pustaka
  5. Metodologi Penelitian
  6. Hasil
  7. Pembahasan (dapat disatukan dengan Poin 6: Hasil dan Pembahasan)
  8. Simpulan
  9. Pengakuan (Pilihan)
  10. Daftar Pustaka

 

WRITING GUIDELINES

Title. A title should be concise, impactful, and reflect the essence of the research. The title should not exceed 12 words. Titles should not begin with very common words such as "pengaruh" (effect).

Abstract. It is written in two versions: Indonesian and English (whether the full manuscript is in Indonesian or English). The abstract reflects the content of the paper, with a maximum of 250 words. The English abstract is written in italics. The content of the abstract should include elements such as logical argumentation, the approach to problem-solving, results achieved, and conclusions. The abstract should briefly cover the introduction, literature review, research methodology, results, and conclusions. It concludes with Keywords from the research, consisting of 5-7 words/phrases/keyword groups separated by semicolons (;). The chosen keywords should represent the content of the manuscript.

Introduction. This section includes the research background, providing a general explanation related to the research. It begins with (1) defining the writing territory, which is a generalization of the research topic, (2) formulating the research questions under investigation, and (3) explaining the research objectives. The introduction starts with a general background of the study; it then includes the State of the Art (a brief summary of the literature review or previous research, 1-2 paragraphs) to justify/strengthen statements about novelty, significance, scientific contribution, or originality in the article. It refers to articles from the last 10 years that strengthen this justification of novelty or contribution.

Literature Review. The literature review is not a collection of technical definitions of terms in the research but consists of theories and previous research related to the research topic, explained in detail and narratively. The literature review can end with the development and explicit or implicit statement of the research hypothesis in the literature review. The literature review should provide an in-depth discussion of both theories and previous research so that the reader can understand the latest theories and research results. If there are conflicting results from previous research, they should be discussed from two perspectives in a proportional manner until the author develops a hypothesis for the research in line with the sample/population/geographic characteristics of the research, which is also developed from a sufficiently reviewed literature. The primary references in the reference list should be ≥80% from scientific journal literature for quantitative manuscripts or ≥50% from scientific journal literature for qualitative manuscripts. Books and literature other than scientific journals can be used as references, but they should be <20% for quantitative manuscripts or <50% for qualitative manuscripts. The recommended number of references in the reference list is >20.

Research Methodology. The research methodology is written in detail and includes the research location, the number of respondents, how observations, interviews, or questionnaires are processed, and how performance measures are taken. It should be noted that commonly used methods do not need to be described in detail; it is sufficient to refer to the reference literature. The procedures for experimentation in the social sciences (applied science) should be presented in the form of news sentences, not commands. Formulas, models, and stages of research treatment should be stated clearly, sequentially, and rigidly based on the latest literature as needed for the research.

Results. This section presents the results of data analysis, explaining the key findings. The results should not be repetitive explanations of variable test results (for those with more than one variable). For quantitative research, it is expected to create concise and informative tables of data analysis, not just copying the display of data analysis results from statistical software. Descriptive statistics, validity-reliability tests, and preliminary data processing tests should be concise and informative. The results are presented systematically in line with the research objectives. The use of tables and figures should follow this writing guide. The results section of the manuscript should include the "what" and "how" elements: whether the data presented have been processed (not raw data), presented in the form of tables or flowcharts, and given easy-to-understand descriptions. Findings should be written, but discussions should not be conducted here (except when the results and discussions are combined).

Discussion. This is a discussion of the research findings, including analysis, explanations, and comparisons with existing theories/journals. It is concluded with a brief conclusion. This section should include at least (1) the "why" element, indicating a connection between the obtained results and the fundamental concepts and/or hypotheses. The discussion should be supported by clear and factual evidence, and (2) the "what else" element, considering whether there is alignment or discrepancy with the findings of other research.

Conclusion. This is a short sentence or paragraph related to the research conclusions and their implications. The conclusion should be supplemented with research limitations and recommendations. The conclusion section should only provide answers to the research questions or objectives, or it can also generate a new theory/concept based on the existing facts/analysis. It should not involve extensive discussions. You may add implications or suggestions, although this is not mandatory. It is advisable to write the conclusion (as well as suggestions) in paragraph form rather than using itemized lists or numbering, and they should not be divided into sub-sections of conclusions and recommendations.

Acknowledgment. This section allows authors to express appreciation and recognition to individuals or entities that have assisted in the completion of the research. This section may be omitted.

References. The reference list should be correctly and completely formatted according to the writing format in the author guidelines. The timeliness of the references, especially those used to justify the originality/novelty (in the Introduction), should be within the last 10 years. The majority of the reference literature should be ≥80% from scientific journal literature for quantitative manuscripts or ≥50% from scientific journal literature for qualitative manuscripts. Books and literature other than scientific journals can be used as references, but they should be <20% for quantitative manuscripts or <50% for qualitative manuscripts. The recommended number of references in the reference list is >20. The reference list should be arranged alphabetically following the Harvard system: harvard-citation-guide. References and citations should use Mendeley.

 

CITATION AND REFERENCES REQUIREMENTS

  1. Citations are to be made using the Mendeley application with standard citation techniques, both for direct and indirect references.
  2. Citations in the manuscript must include a minimum of 15 references, 80% of which should be published articles.
  3. References used should not be more than 10 years old. Articles published more than 10 years ago may be cited up to 20% of the total manuscript.
  4. It is recommended to use references from the last 5 years.
  5. It is also recommended to use references that are indexed in: (1) Scopus / Web of Science (international journals) and (2) SINTA KEMENRISTEKDIKTI (national journals) - S1 to S6.
  6. The reference list should be formatted in the Harvard style, with at least the following details: Author. Year. Title. Publisher (in Italics). Volume (Number). pp. pages. An example of a reference list is as follows:

Ahmed, A. S., Neel, M. & Wang, D., 2013. Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence. Contemporary Accounting Research, 30(4), pp. 1344-1372.

Jaggi, B., Leung, S. & Gul, F., 2009. Family control, board independence and earnings management: Evidence based on Hong Kong firms. Journal of Accounting and Public Policy, pp. 281-300.

 

GUIDELINES FOR TABLES AND FIGURES

  1. Tables/Figures/Equations/Models should be concise, clear, high-resolution, and unbroken.
  2. Tables should be organized using horizontal lines at the top and bottom of the table head and a horizontal line under the table body. Additional lines may be used to indicate content differences within the table.
  3. Tables/Figures/Equations/Models should be numbered and titled in the same line, without bold formatting.
  4. Tables/Figures should include a source note at the bottom-left corner of the table.
  5. Equations/Models should be numbered within parentheses on the right side of the manuscript, separated by a period.

 

JOURNAL TEMPLATE

The journal template can be downloaded here.