The Indonesian Accounting Review Vol. 5, No.

2, July – January 2016, pages 1 – 14

It should reflect the content, clear, and attractive

Author1, Author2
1
Author Institution, Name of Street, Village/District/Regency, City, ZIP/Postal Code, Province/State, Country
2
Author Institution, Name of Street, Village/District/Regency, City, ZIP/Postal Code, Province/State, Country

ARTICLE INFO ABSTRACT

Article history: Abstract should include the research topic or problem, purpose of the research,
Received method of the research, results, and implication. In one paragraph between 150 –
Revised 200 word. Above the article, justify, Book Antiqua 9. Written in sound English and
Accepted Indonesian. Abstract should include the research topic or problem, purpose of the
research, method of the research, results, and implication. In one paragraph between
JEL Classification: 150 – 200 word. Above the article, justify, Book Antiqua 9. Written in sound Eng-
lish and Indonesian. Abstract should include the research topic or problem, purpose
of the research, method of the research, results, and implication. In one paragraph
Key words: between 150 – 200 word. Above the article, justify, Book Antiqua 9. Written in
Two until five, sound English and Indonesian. Abstract should include the research topic or prob-
Keywords. lem, purpose of the research, method of the research, results, and implication. In one
paragraph between 150 – 200 word. Above the article, justify, Book Antiqua 9.
DOI: Written in sound English and Indonesian.
10.14414/jebav.
ABSTRAK
Cakupan minimal yang termuat dalam abstraksi adalah: permasalahan, tujuan
penelitian, metode, temuan dan implikasi. Disusun dalam 1 (satu) paragraph.
Disajikan di bagian awal artikel, justify, Book Antiqua 9. Jumlah kata antara 150 -
200 kata. Ditulis dalam Bahasa Inggris dan Bahasa Indonesia yang benar. Cakupan
minimal yang termuat dalam abstraksi adalah: permasalahan, tujuan penelitian,
metode, temuan dan implikasi. Disusun dalam 1 (satu) paragraph. Disajikan di bagian
awal artikel, justify, Book Antiqua 9. Jumlah kata antara 150 - 200 kata. Ditulis da-
lam Bahasa Inggris dan Bahasa Indonesia yang benar. Cakupan minimal yang ter-
muat dalam abstraksi adalah: permasalahan, tujuan penelitian, metode, temuan dan
implikasi. Disusun dalam 1 (satu) paragraph. Disajikan di bagian awal artikel, justify,
Book Antiqua 9. Jumlah kata antara 150 - 200 kata. Ditulis dalam Bahasa Inggris dan
Bahasa Indonesia yang benar. Cakupan minimal yang termuat dalam abstraksi adalah:
permasalahan, tujuan penelitian, metode, temuan dan implikasi. Disusun dalam 1
(satu) paragraph. Disajikan di bagian awal artikel, justify, Book Antiqua 9. Jumlah
kata antara 150 - 200 kata. Ditulis dalam Bahasa Inggris dan Bahasa Indonesia yang
benar.

1. INTRODUCTION lation, purpose of the research and without sub-

Introduction should be about one page, containing
the background, reasons to do the research, prob-
lem formulation, purpose of the research and with-
out sub-heading, bullets, or numbering. Introduc-
tion should be about one page, containing the
background, reasons to do the research, problem
formulation, purpose of the research and without
sub-heading, bullets, or numbering. Introduction
should be about one page, containing the back-
ground, reasons to do the research, problem formu-
heading, bullets, or numbering (Berkman 1994).
Introduction should be about one page, con-
taining the background, reasons to do the research,
problem formulation, purpose of the research and
without sub-heading, bullets, or numbering. Intro-
duction should be about one page, containing the
background, reasons to do the research, problem
formulation, purpose of the research and without
sub-heading, bullets, or numbering. Introduction
should be about one page, containing the back-

* Corresponding author, email address: 1 author_email@domain.ac.id, 2 author_email@domain.ac.id.

1

ground, reasons to do the research, problem formu-
lation, purpose of the research and without sub-
heading, bullets, or numbering (Cengel & Boles
1994).
Introduction should be about one page, con-
taining the background, reasons to do the research,
problem formulation, purpose of the research and
without sub-heading, bullets, or numbering. Intro-
duction should be about one page, containing the
background, reasons to do the research, problem
formulation, purpose of the research and without
sub-heading, bullets, or numbering. Introduction
should be about one page, containing the back-
ground, reasons to do the research, problem formu-
lation, purpose of the research and without sub-
heading, bullets, or numbering (Reid, Parsons &
Green).
Introduction should be about one page, con-
taining the background, reasons to do the research,
problem formulation, purpose of the research and
without sub-heading, bullets, or numbering. Intro-
duction should be about one page, containing the
background, reasons to do the research, problem
formulation, purpose of the research and without
sub-heading, bullets, or numbering. Introduction
should be about one page, containing the back-
ground, reasons to do the research, problem formu-
lation, purpose of the research and without sub-
heading, bullets, or numbering (Jull et al. 2008).
Introduction should be about one page, con-
taining the background, reasons to do the research,
problem formulation, purpose of the research and
without sub-heading, bullets, or numbering. Intro-
duction should be about one page, containing the
background, reasons to do the research, problem
formulation, purpose of the research and without
sub-heading, bullets, or numbering. Introduction
should be about one page, containing the back-
ground, reasons to do the research, problem formu-
lation, purpose of the research and without sub-
heading, bullets, or numbering (Willmott 2004,
2006)..
Introduction should be about one page, con-
taining the background, reasons to do the research,
problem formulation, purpose of the research and
without sub-heading, bullets, or numbering. Intro-
duction should be about one page, containing the
background, reasons to do the research, problem
formulation, purpose of the research and without
sub-heading, bullets, or numbering. Introduction
should be about one page, containing the back-
ground, reasons to do the research, problem formu-
lation, purpose of the research and without sub-
heading, bullets, or numbering (Dawkins 1996a,
2
Author 1: It should reflect …
1996b).
Introduction should be about one page, con-
taining the background, reasons to do the research,
problem formulation, purpose of the research and
without sub-heading, bullets, or numbering. Intro-
duction should be about one page, containing the
background, reasons to do the research, problem
formulation, purpose of the research and without
sub-heading, bullets, or numbering. Introduction
should be about one page, containing the back-
ground, reasons to do the research, problem formu-
lation, purpose of the research and without sub-
heading, bullets, or numbering (Dawkins 1996;
Willmott 2004).
Introduction should be about one page, con-
taining the background, reasons to do the research,
problem formulation, purpose of the research and
without sub-heading, bullets, or numbering. Intro-
duction should be about one page, containing the
background, reasons to do the research, problem
formulation, purpose of the research and without
sub-heading, bullets, or numbering. Introduction
should be about one page, containing the back-
ground, reasons to do the research, problem formu-
lation, purpose of the research and without sub-
heading, bullets, or numbering.
2. THEORETICAL FRAMEWORK AND HY-
POTHESES
It describes the previously related studies as
the primary sources. The use of secondary sources
of references should not dominate the total refer-
ences. Quotation should be maximally one para-
graph and/ or the gist of the quoted sources. It de-
scribes the previously related studies as the prima-
ry sources. The use of secondary sources of refer-
ences should not dominate the total references.
Quotation should be maximally one paragraph
and/ or the gist of the quoted sources. It describes
the previously related studies as the primary
sources. The use of secondary sources of references
should not dominate the total references. Quotation
should be maximally one paragraph and/ or the
gist of the quoted sources (Australian Government
Publishing Service 1987).
It describes the previously related studies as
the primary sources. The use of secondary sources
of references should not dominate the total refer-
ences. Quotation should be maximally one para-
graph and/ or the gist of the quoted sources. It de-
scribes the previously related studies as the prima-
ry sources. The use of secondary sources of refer-
ences should not dominate the total references.
Quotation should be maximally one paragraph
 The Indonesian Accounting Review Vol. 5, No. 2, July – January 2016, pages 1 – 14
and/ or the gist of the quoted sources. It describes
the previously related studies as the primary
sources. The use of secondary sources of references
should not dominate the total references. Quotation
should be maximally one paragraph and/ or the
gist of the quoted sources (Pring 2004).
It describes the previously related studies as
the primary sources. The use of secondary sources
of references should not dominate the total refer-
ences. Quotation should be maximally one para-
graph and/ or the gist of the quoted sources. It de-
scribes the previously related studies as the prima-
ry sources (ed. Sjostrand 1993). The use of second-
ary sources of references should not dominate the
total references. Quotation should be maximally
one paragraph and/ or the gist of the quoted
sources. It describes the previously related studies
as the primary sources. The use of secondary
sources of references should not dominate the total
references. Quotation should be maximally one
paragraph and/ or the gist of the quoted sources
(eds Pike & Sarkar 1986).
It describes the previously related studies as
the primary sources. The use of secondary sources
of references should not dominate the total refer-
ences. Quotation should be maximally one para-
graph and/ or the gist of the quoted sources. It de-
scribes the previously related studies as the prima-
ry sources. The use of secondary sources of refer-
ences should not dominate the total references.
Quotation should be maximally one paragraph
and/ or the gist of the quoted sources. It describes
the previously related studies as the primary
sources. The use of secondary sources of references
should not dominate the total references. Quotation
should be maximally one paragraph and/ or the
gist of the quoted sources (Bhattacharjee 1998).
It describes the previously related studies as
the primary sources. The use of secondary sources
of references should not dominate the total refer-
ences. Quotation should be maximally one para-
graph and/ or the gist of the quoted sources. It de-
scribes the previously related studies as the prima-
ry sources. The use of secondary sources of refer-
ences should not dominate the total references.
Quotation should be maximally one paragraph
and/ or the gist of the quoted sources. It describes
the previously related studies as the primary
sources. The use of secondary sources of references
should not dominate the total references. Quotation
should be maximally one paragraph and/ or the
gist of the quoted sources (Bernstein 1995).
3. RESEARCH METHOD
It comprises the procedures or steps of the research,
3
e.g., from the methods of sampling to the data
analysis, and presented in brief and concisely by
numbering. It comprises the procedures or steps of
the research, e.g., from the methods of sampling to
the data analysis, and presented in brief and con-
cisely by numbering. It comprises the procedures
or steps of the research, e.g., from the methods of
sampling to the data analysis, and presented in
brief and concisely by numbering.
It comprises the procedures or steps of the re-
search, e.g., from the methods of sampling to the
data analysis, and presented in brief and concisely
by numbering. It comprises the procedures or steps
of the research, e.g., from the methods of sampling
to the data analysis, and presented in brief and
concisely by numbering. It comprises the proce-
dures or steps of the research, e.g., from the meth-
ods of sampling to the data analysis, and presented
in brief and concisely by numbering.
It comprises the procedures or steps of the re-
search, e.g., from the methods of sampling to the
data analysis, and presented in brief and concisely
by numbering. It comprises the procedures or steps
of the research, e.g., from the methods of sampling
to the data analysis, and presented in brief and
concisely by numbering. It comprises the proce-
dures or steps of the research, e.g., from the meth-
ods of sampling to the data analysis, and presented
in brief and concisely by numbering.
4. DATA ANALYSIS AND DISCUSSION
It presents the analysis of the related results,
theories, and hypotheses (if any) based on the writ-
er’s reasoning. Data analysis and discussion should
be presented in brief but clear and it is not domi-
nated by table presentation. The tables which are
presented should not be the rough output but in
the processed and brief summary. Tables and pic-
tures are presented consistently in the center and
the titles are above for the tables and below for the
pictures. Bourassa (1999) emphasized it presents
the analysis of the related results, theories, and hy-
potheses (if any) based on the writer’s reasoning.
Data analysis and discussion should be presented
in brief but clear and it is not dominated by table
presentation. The tables which are presented
should not be the rough output but in the pro-
cessed and brief summary. Tables and pictures are
presented consistently in the center and the titles
are above for the tables and below for the pictures
change (Bowden and Fairley 1996).
It presents the analysis of the related results,
theories, and hypotheses (if any) based on the writ-
er’s reasoning. Data analysis and discussion should

be presented in brief but clear and it is not dominat-
ed by table presentation. The tables which are pre-
sented should not be the rough output but in the
processed and brief summary (Huffman 1996). Ta-
bles and pictures are presented consistently in the
center and the titles are above for the tables and be-
low for the pictures. It presents the analysis of the
related results, theories, and hypotheses (if any)
based on the writer’s reasoning. Data analysis and
discussion should be presented in brief but clear and
it is not dominated by table presentation. The tables
which are presented should not be the rough output
but in the processed and brief summary. Tables and
pictures are presented consistently in the center and
the titles are above for the tables and below for the
pictures (Daniel 2009).
It presents the analysis of the related results,
theories, and hypotheses (if any) based on the writ-
er’s reasoning (Donahue-Wallace & Chanda 2005).
Data analysis and discussion should be presented in
brief but clear and it is not dominated by table
presentation. The tables which are presented should
not be the rough output but in the processed and
brief summary. Tables and pictures are presented
consistently in the center and the titles are above for
the tables and below for the pictures (Exelby 1997). It
presents the analysis of the related results, theories,
and hypotheses (if any) based on the writer’s reason-
ing. Data analysis and discussion should be present-
ed in brief but clear and it is not dominated by table
presentation. The tables which are presented should
not be the rough output but in the processed and
brief summary. Tables and pictures are presented
consistently in the center and the titles are above for
the tables and below for the pictures (Mortimer &
Cox 1999).
It presents the analysis of the related results,
theories, and hypotheses (if any) based on the writ-
er’s reasoning. Data analysis and discussion should
be presented in brief but clear and it is not dominat-
ed by table presentation. The tables which are pre-
sented should not be the rough output but in the
processed and brief summary (Rathbun, West &
Hausken 2003). Tables and pictures are presented
consistently in the center and the titles are above for
the tables and below for the pictures. It presents the
analysis of the related results, theories, and hypothe-
ses (if any) based on the writer’s reasoning (Simpson
1997). Data analysis and discussion should be pre-
sented in brief but clear and it is not dominated by
table presentation. The tables which are presented
should not be the rough output but in the processed
and brief summary (Porteous 2007). Tables and pic-
tures are presented consistently in the center and the
4
Author 1: It should reflect …
titles are above for the tables and below for the pic-
tures (Albanese 2009).
It presents the analysis of the related results,
theories, and hypotheses (if any) based on the writ-
er’s reasoning (University of Queensland Library
2009). Data analysis and discussion should be pre-
sented in brief but clear and it is not dominated by
table presentation (Bliss n.d.). The tables which are
presented should not be the rough output but in the
processed and brief summary. Tables and pictures
are presented consistently in the center and the titles
are above for the tables and below for the pictures
(Cookson 1985). It presents the analysis of the related
results, theories, and hypotheses (if any) based on
the writer’s reasoning. Data analysis and discussion
should be presented in brief but clear and it is not
dominated by table presentation (International Or-
ganization for Standardization 1982). The tables
which are presented should not be the rough output
but in the processed and brief summary. Tables and
pictures are presented consistently in the center and
the titles are above for the tables and below for the
pictures (Department of Mines and Energy, Queens-
land 1996).
5. CONCLUSION, IMPLICATION, SUGGES-
TION, AND LIMITATIONS
It is the closing of the article which reflects the es-
sence and reasoning of the research by the writer. It
is also logically based on the evidence taken from,
and presented by the writer in paragraphs. Implica-
tion, limitations, and suggestions are also presented
in paragraphs without numbering. It is the closing
of the article which reflects the essence and reason-
ing of the research by the writer. It is also logically
based on the evidence taken from, and presented
by the writer in paragraphs. Implication, limita-
tions, and suggestions are also presented in para-
graphs without numbering.
It is the closing of the article which reflects the
essence and reasoning of the research by the writer.
It is also logically based on the evidence taken
from, and presented by the writer in paragraphs.
Implication, limitations, and suggestions are also
presented in paragraphs without numbering. It is
the closing of the article which reflects the essence
and reasoning of the research by the writer. It is
also logically based on the evidence taken from,
and presented by the writer in paragraphs. Implica-
tion, limitations, and suggestions are also presented
in paragraphs without numbering.
It is the closing of the article which reflects the
essence and reasoning of the research by the writer.
It is also logically based on the evidence taken
 The Indonesian Accounting Review Vol. 5, No. 2, July – January 2016, pages 1 – 14
from, and presented by the writer in paragraphs.
Implication, limitations, and suggestions are also
presented in paragraphs without numbering. It is
the closing of the article which reflects the essence
and reasoning of the research by the writer. It is
also logically based on the evidence taken from,
and presented by the writer in paragraphs. Implica-
tion, limitations, and suggestions are also presented
in paragraphs without numbering.
REFERENCES
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lers, media release, 29 January, Minister for In-
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Be, know, do: leadership the Army way 2004, Jossey-
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Berkman, RI 1994, Find It fast: how to uncover expert
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Bernstein, D 1995, ‘Transportation planning’, in WF
Chen (ed.), The civil engineering handbook, CRC
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Bhattacharjee, M 1998, Notes of infinite permutation
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Springer, New York.
Bliss, SE n.d., The effect of emotional intelligence on a
modern organizational leader’s ability to make
effective decisions, viewed 10 February 2008,
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Bourassa, S 1999, ‘Effects of child care on young
children’, Proceedings of the third annual meeting
of the International Society for Child Psychology,
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lanta, Georgia, pp. 44-6.
Bowden, FJ & Fairley, CK 1996, ‘Endemic STDs in
the Northern Territory: estimations of effective
rates of partner change’, paper presented to the
scientific meeting of the Royal Australian Col-
lege of Physicians, Darwin, 24-25 June.
Cengel, YA & Boles, MA 1994, Thermodynamics: an
engineering approach, 2nd edn, McGraw Hill,
London.
Cookson, AH 1985, Particle trap for compressed gas
insulated transmission systems, US Patent
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January 2009, <http://proquest.umi.com/>.
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king, London.
Dawkins, R 1996b, River out of Eden, Phoenix, Lon-
don.
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1996, Dotswood, Australia 1:100 000 geological
series, sheet 8158, Department of Mines and
Energy, Queensland, Brisbane.
Donahue-Wallace, K & Chanda, J 2005, 'A case
study in integrating the best practices of face-
to-face art history and online teaching', Interac-
tive Multimedia Electronic Journal of Computer-
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uary 2009,
<http://imej.wfu.edu/articles/2005/1/01/ind
ex.asp>.
Exelby, HRA 1997, ‘Aspects of gold and mineral
liberation’, PhD thesis, University of Queens-
land, Brisbane.
Huffman, LM 1996, ‘Processing whey protein for
use as a food ingredient’, Food Technology, vol.
50, no. 2, pp. 49-52.
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1982, Steels - classification - part 1: classification of
steels into unalloyed and alloy steels based on chem-
ical composition, ISO 4948-1:1982, International
Organization for Standardization, Geneva.
Jull, G, Sterling, M, Fallah, D, Treleaven, J &
O'Leary, S 2008, Whiplash headache and neck
pain: research-based directions for physical thera-
pies, Churchill Livingstone, Edinburgh.
Mortimer, M. & Cox, M 1999, Contaminants in mud
crabs and sediments from the Maroochy River, En-
vironment technical report no. 25, Queensland
Department of the Environment, Brisbane.
Pike, ER & Sarkar, S (eds) 1986, Frontiers in quantum
optics, Adam Hilger, Bristol.
Porteous, C 2007, ‘Rudd blamed for drought’, Cou-
rier Mail, 15 August, p. 17, viewed 27 February
2009, <http://global.factiva.com/>.
Pring, R 2004, Philosophy of educational research, 2nd
edn, Continuum, London.
Rathbun, AH, West, J & Hausken, EG 2003, Young
children's access to computers in the home and at
school in 1999 and 2000, NCES-2003-036, Na-
tional Center for Education Statistics, Washing-
ton, DC, viewed 4 November 2003,
<http://nces.ed.gov/pubs2003/2003036.pdf>.
Reid, DH, Parsons, MB & Green, CW 1989, Staff
management in human services: behavioral research
and application, Charles C. Thomas, Springfield.
Simpson, L 1997, ‘Tasmania’s railway goes private’,
Australian Financial Review, 13 October, p. 10.

Sjostrand, S (ed.) 1993, Institutional change: theory
and empirical findings, M.E. Sharpe, Armonk,
N.Y.
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<http://www.library.uq.edu.au/findits/findit
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Willmott, WF 2004, Rocks and landscapes of the na-
tional parks of southern Queensland, Geological
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Willmott, WF 2006, Rocks and landscapes of the na-
tional parks of central Queensland, Geological So-
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