Author Guidelines

Writing Guidelines

Manuskrip

The manuscript was written for Muhammadiyah Riau Accounting and Business Journal (MRABJ) should be an original research paper either theoretically or empirically which sufficiently contributes novelty to accounting and business literature. The corresponding author should also provide a statement that the manuscript is not concurrently being under consideration for publication elsewhere. The systematics of empirical articles should consists of: Title of Article; Name of Author(s); Affiliation of Author(s); Email of Author(s); Abstract; Key words; Introduction; Literature Review and Hypothesis Development; Research Methods; Results and Discussion; Conclusions; Acknowledgment (Optional); Appendix (Optional); and References).

• Title
  Title should at the most be 15 words. The title of the article should be concise, interesting and describe the content of the article. The title is written entirely in capital letters and typed center justified and bolded. The name should not bear any tittle (Dr., Prof., etc). The affiliation refer to the author institution. In addition, please include e-mail address for the corresponding author.
• Abstract
  Abstract should be written in two languages (both in Indonesian and English) with single space. Each abstract consists of 100-200 word. The abstract includes a description of the purpose, methods (e g: samples and techniques analysis used), and result of research.
• Key Words
  Key words should written no more than 6 words.
• Introduction
  Introduction consists of 4-5 paragraphs that state research issues, state of the art, and is ended with the purpose of research. State of the art refers to the discussion of the discourse and theoretical studies that reflect the emergence of new issues (novelty) in the research. The proportion of introduction should not be more than 10-15% of the total length of the article.
• Literature Review and Hypothesis Development
  Literature Review and Hypothesis Development contains referred literature and linked to the research and hypothesis development. This section contains the theory and literature referenced and linked to writing. Highly recommended that literature referenced is published no more than 10 years before with the following order: a reputed international journals, national journals accredited, national journals, international symposiums, national symposiums, and textbooks. For research with hypothesis testing, the hypothesis development is built by supporting theory, previous research, and logical argumentation. After the explanation is formulated, then write your hypothesis with this following format:
  H₁: write the formulated hypothesis
  Proportion of literature review is 30-50% of the total length of the article.
• Research Methods
  Methods delineates the research design of the study, the research target (populations and samples, informants or research subjects), technical development of the instrument or data collection, and data analysis techniques. The research method should be written in narrative style. The proportion of research method is 10-15% of the total length of the article.
• Result and Discussion
  Results and discussion provides data analysis with respect to research questions. The use of tables, graphs or diagrams are recommended. Discussion on the table, graph or chart should not merely redescribe content of the table, graph or chart. The discussion should include answers to the research questions, explanation of the logic of obtaining the findings, as well as the corresponding analysis of each paradigm. If you require specific sub section, simply write the title of the new subsection in bold formatted as continuous paragraph. Research in positivism should associate findings with theory and or relevant previous research results. Proportion of findings and discussion is 65-80% of the total length of the article.
• Conclusion
  Conclusion contains research conclusion, implication, limitation and advice for future research. The implication is practical advice from result research. Research limitation includes all aspects that can be considered by researchers to refine future research. While the research advice is advised for the next research based on the limitation that cannot be done by the researcher in his research.
• Acknowledgement
  Acknowledgment is provided for the author to express his gratitude either for the research funders or the other parties who contribute to research realization.
• Appendix
  Appendix contain the research instrument, questionnaires, experiment scenario, interview question list, and other instruments.
• References
  Reference should contain all sources cited. The reference should consist at least 80% literature/journals published in recent 10 years. References used should be primary sources in the form of research articles in journals, proceedings, seminars and research reports (including thesis and dissertation.