Author Guidelines

The author who will submit the article must fill the registration form along their choosen manuscript. The author also have to inclose their information of the manuscript including name of the author, address, phone number, E-mail. The author have responsibility for the originality of their research and the manuscript content which will be submitted. Therefore there is publishing process for the manuscript, such as :

1. The process of filling out the registration form and manuscript collection
2. The process of evaluating the manuscript by the appointed reviewer
3. Manuscript revision process
4. Editing that has been declared Accepted
5. Submitting the results of the manuscript edits to the author for proofread
6. Request an Assignment of Copyright from the author
7. Publishing scientific articles

Writing Policy

Jurnal Riset Akuntansi Solvency (JRAS) is intended as a medium of information exchange for researchers, lecturers, students and other practitioners that focus on Accounting . JRAS is a peer reviewed open access scientific journal published by Universitity of Sam Ratulangi. The scope for JRAS includes Accounting Each volume of JRAS is counted in each calendar year that consist of four issues. JRAS is published three times per year every March, June, September and December. Articles published in JRAS include : original articles, literature review and new books review in the field of Accounting.

Redaction accept articles within scope Accounting research. Each publication consist of 100 to 150 pages or consist 10 to 15 pages for each manuscript.

Articles that will be published must be suitable with predertermined requirements. When accepted from the author, the manuscript will through following process, such as :

1. The process of filling out the registration form and manuscript collection
2. The process of evaluating the manuscript by the appointed reviewer
3. Manuscript revision process
4. Editing that has been declared Accepted
5. Submitting the results of the manuscript edits to the author for proofread
6. Request an Assignment of Copyright from the author
7. Publishing scientific articles

Format

All manuscripts should be typed on one side of good quality A4 papers and be double-spaced, except for indented direct quota­tions. All manuscripts have to be written concisely according to research subject and method, usually between 10-15 pages.

Margins (left, right, top and bottom) should be at least one inch.

To assure a blind review, authors should not iden­tify themselves directly or indirectly in their papers.

A cover page should include the title of the paper, the name(s) ofauthor(s), position and affilia­tion, any acknowledgment, and footnote indi­cating whether the author(s) would be willing to share data. A manuscript should be submitted via online in MS Word format.

All pages, including tables, appendix and ref­erences, should be serially numbered.

Spell out numbers from one to ten, except when used in tables and lists, or mathematical, statistical, scientific or techni­cal units and quantities, such as distance,weightand measure. For instance, four days; 5 kilometers; 25 years. All others numbers are expressed numerically. It is generally required that numbers be in written form. Forexample:It is approxi­mately ten years...

Percentage and Decimal Fraction, for non-technical purpose, use percent in text; for technical purpose, uses % symbol.

Keywords, minimum three eywordsmust be provided at the end of the abstract such that they would be easier to locate in the index.

Abstract

An abstract, with 150-300 words length. An abstract should be relativelynon-mathematical, and provides the details about the paper’s purposes, design/methodology/approach, findings, research limitations/implications as well as its originality/value. Neither the author’s name nor his/her affiliation should appear on the abstract page.

Tables and Figures

Authors should pay attention to the following format and style:

When submitted for review, all tables and figures (graphs) should be included directly in the appropriate part of the article (not separated). Each table or figure should be numerically numbered and fully titled, which refer to the contents of the table or figure. Underneath of each table and figure, add reliable source.

References for each graph should be men­tioned inmanuscriptwithout any exception.

Graphs should be easily interpreted without referring to the text.

Lines that refer to sources and notes should be included in the text.

Equations, equations should be numerically numbered in parentheses with align-right margin.

Documentation

Manuscripts should be cited in a “author-year system.” Authors should mention the pages of the referred manuscripts.

In text, manuscripts should be cited with this way: last/family name and year in a parenthe­sis; example: (Andoyo, 1991), for two authors (Andoyo & Hutabarat, 1992), more than two authors (Andoyo et al., 1993), two manu­scripts or more by one author (Andoyo, 1991, 1993).

To avoid ambiguity, do not use “P”,”pp”, or “page” before the page number but use colon: for example: (Andoyo, 1991: 121).

If there are more than one reference written by the same author and in a same issue, use suffix a, b, and so forth after year in a citation; example: (Andoyo, 1991a) or (Andoyo, 1991a; Hutabarat 1992b).

If an author’s name is mentioned in a text, it is unnecessary to be mentioned again in refer­ence, example: “Andoyo (1991: 121) said ..."

A quotation that refers to institutional work should use acronym or abbreviation; exam­ple: (Komite SAK-IAI, PSAK28, 1997).

REFERENCES

Use at least 80% of the reference articles from national and international journals. Each manuscript should in­clude references which contain referred texts. Each entry should contain all required data. Use the following format:

To assure the validity of the references, make sure that the references provide ade­quate information (e.g., volume, number, page, publisher, city, URL address and accessed date)

Arrange references alphabetically accord­ing to last/family name of the first author or institution.

Use initial name for author's first name.

Issue year should be placed after author’s name

Manuscript’s title should not be shortened

If there are two or more manuscripts by the same author referred in the article, arrange chronologi­cally according to the year of issue. Two or more manuscripts by the same author should be distinguished with a letter (a, b, c, etc.) immediately preceding date.

Examples of entries are as follows

Writing scientific articles that do not have a DOI

Albuquerque, R., Koskinen, Y. and Zhang, C. (2019), “Corporate social responsibility and firm risk: theory   and empirical evidence”, Management Science, Vol. 65 No. 10, pp. 4451-4469.

Writing scientific articles that have a DOI

Wokas, H. (2019). Trust value of a dividend: An evidence from Indonesia. Accountability, 8(1), 17-28. doi:https://doi.org/10.32400/ja.23356.8.1.2019.17-28

Reference book writing

Watsham, T. and Parramore, K. (2008). Quantitative Methods in Finance, International Thomson Business Press, Cengage Learning EMEA, Andover, Hampshire