Information For Authors

Submission to this journal proceeds totally online and must be submitted at https://journal.ikopin.ac.id/index.php/fairvalue

Please read and follow these instructions carefully.Doing so will ensure that the publication of your manuscript is as speedy and efficient as possible. The Publisher reserves the right to return manuscripts that are not prepared according to these instructions.

Originality of the Article

The manuscript is written in the format required by the Author Guidelines of the Fair value : Jurnal ilmiah Akuntansi dan Keuangan
The manuscript does not contain plagiarism, falsification and/or fabrication of data.
The manuscript is not submitted to another publication and is not be under review for publication elsewhere during the fair value : jurnal ilmiah akuntansi dan keuangan review process.
The manuscript is not accepted for publication elsewhere.
The submission file is in OpenOffice, Microsoft Word, RTF, or WordPerfect document file format.

Format

Manuscripts should be written in English or Indonesian. Manuscripts will be reviewed by the editorial board. The main manuscript should be submitted as a Word document (.doc). The manuscript should be typed in one column on A4-size paper with normal margins, using Times New Roman 11 pt font. The manuscript must be original and have the potential to contribute to the advancement of high science (see: Manuscript Template).

The manuscript must contain the following sections in the following order:

Title, The title of the current article describes the main content of the manuscript, is informative, concise, and not wordy (no more than 18 words), and does not contain formulas.

Author's Name, Full name without academic degrees and titles, written in capital letters at the beginning of the word. Manuscripts written by groups must be accompanied by complete contact details.

Affiliation, There must be an affiliation and email address listed alongside the author's name.

Abstract: A well-prepared abstract enables the reader to identify the basic content of a document quickly and accurately, to determine its relevance to their interests, and thus to decide whether to read the document in its entirety. The Abstract should be informative and completely self-explanatory, provide a clear statement of the problem, the proposed approach or solution, and point out major findings and conclusions (contains background, research objectives, methodology, and research results). Written briefly in Indonesian and English (for manuscripts with Indonesian language) and only in English (for English manuscripts) in one paragraph of 100–200 words, Sub Title (Abstact 10 pt), Text 9 pt.

Keywords, Written in English and Indonesia 4-6 words or groups of words, written specifically after the JEL classification.

INTRODUCTION (Capital, bold, Times new romance 11 pt)

The introduction contains (1) research background; (2) research objectives; and (3) research contributions (benefits); and (4) includes a review of the previous literature followed by the novelty of the research or the originality of the article; try to have references to articles from journals from the last 10 years that strengthen the justification for originality. The introduction should not be divided into sub-chapters of background, problem formulation, and objectives. The beginning of the paragraph is one time tab. Citations are written in bodynote format and are relevant to the bibliography (it is recommended to use the Mendeley application or other reference management application programs such as EndNote, Reference Manager, or Zotero) (Times New Romance 11, before after 0).

RESEARCH METHODS (Capital, bold, Times new romance 11 pt)

The research method includes the type of research, research population, research sample/subject, and technical data analysis. You can use multilevel numbering if necessary. Don't forget to provide a title and picture number (below the picture and serial number starting from number 1), as well as the title and table number (above the table with a serial number starting from number 1). (Times New Romance 11, before after 0).

RESULTS AND DISCUSSION (Capital, bold, Times new romance 11 pt)

The results and discussion contain the findings of the research and scientific discussion. Research findings must be supported by adequate data. This section should answer the research hypothesis, and describe the comparison with the results of previous studies. The results and discussion at least contain (1) (what/how elements) whether the data presented has been processed (not raw data), set forth in the form of tables or figures, and given easy-to-understand explanations; (2) (the why element) in this discussion section shows a link between the results obtained and the basic concepts and/or hypotheses. The discussion must be supported by real and clear facts; and (3) (what else?), whether there is conformity or contradiction with the results of previous research. Avoid writing in the form of bullet numbering or list item models; preferably, even though it is a list item, it is still written in the form of descriptive paragraphs. Articles can be written in Indonesian or English. Articles must be written according to the template. The maximum number of pages is 20 pages with an A4 writing field size and a normal margin format (2.54 cm x 2.54 cm). Foreign words or terms use italics or italics. (Times New Romance 11, before after 0). When loading tables and figures, the numbering is a continuation of the previous number. Each table and figure must be given a title. (New Romance 11, before and after 0)

Try not to truncate the table on different pages, unless the size exceeds one page. If you have to truncate, don't forget to rewrite the header row for each column, given the same table serial number, and replace the title with Continuation. The table title does not end with a period. Tables do not need to use vertical lines.

Picture

As with tables, make sure each figure has a sequence number and a title. Make the images you use look like they're professionally made and don't need to be framed. Make sure to use black-and-white images.

CONCLUSION (Capital, bold, Times new romance 11 pt)

Write down the findings or conclusions in a concise, concise, and clear manner. Conclusions are not recommended to be written into several parts or points.

REFERENCES (Capital, bold, Times new romance 11 pt)

Written using the American Psychological Association 7th edition style, 80% of references must be primary sources, references from the last 10 years, and recommended using the Mendeley application or other reference management application program such as EndNote, Reference Manager, or Zotero. The bibliography does not need to be divided into sections. The number of references in the bibliography is at least 15. The following is an example of how to write a library :

Reference from book:

Sugiyono. (2014). Metode penelitian kuantitatif kualitatif dan R&D. Alfabeta.

Reference from scientific journals:

Artaningrum, R. G., Budiartha, I. K., & Wirakusuma, M. G. (2017). Pengaruh profitabilitas, solvabilitas, likuiditas, ukuran perusahaan dan pergantian manajemen pada audit report lag perusahaan perbankan. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 6(3), 1079–1108.

Reference from dictionaries/encyclopedias – print :

VandenBos, G. R. (Ed.). (2007). APA dictionary of psychology. Washington, DC: American Psychological Association.

Reference from dictionaries/encyclopedias – online :

Arcus, D. (2001). Attention deficit / hyperactivity disorder (ADHD). In B. Strickland (Ed.), The Gale encyclopedia of psychology. Diakses dari http://www.gale.cengage.com/

Reference from conference papers or seminar proceedings published – print :

Edge, M. (1996). Lifetime prediction: Fact or fancy? In M. S. Koch, T. Padfield, J. S. Johnsen, & U. B. Kejser (Eds.), Proceedings of the Conference on Research Techniques in Photographic Conservation (pp. 97-100). Copenhagen, Denmark: Royal Danish Academy of Fine Arts.

Reference from conference papers or seminar proceedings published – online :

Tester, J. W. (2008). The future of geothermal energy as a major global energy supplier. In H. Gurgenci & A. R. Budd (Eds.), Proceedings of the Sir Mark Oliphant International Frontiers of Science and Technology Australian Geothermal Energy Conference, Canberra, Australia: Geoscience Australia. Diakses dari http://www.ga.gov.au/image_cache/GA11825.pdf