Author Guidelines
1. General Author Guidelines
All scriptures must be submitted to El Muhasaba Editorial Office by Online Submission at E-Journal portal address: https://ejournal.uin-malang.ac.id/index.php/el-muhasaba, where author register as Author and/or offered as Reviewer by online. If authors have any problems on the online submission, please contact Editorial Office at the following email elmuhasaba@uin-malang.ac.id
2. Paper Template
All paper should be prepared according to the following author guidelines in the MS Word article template. Please download paper tamplate in: TEMPLATE
3. Reviewing of Papers
If the content and format of the submitted essay is seen as appropriate by the editors, the paper will then be sent out for 'blind review' by independent referees. Revisions may be required in the light of referees' comments before a decision is made to accept or reject the paper.
4. Revision of Papers
All paper sent back to the authors for revision should be returned to the editor without delay. Revised articles can be sent to editorial office through the Online Submission Interface.
5. Editorial Office of El Muhasaba
All correspondences should be sent to the following Editorial Office:
Megawati Soekarno Putri Building
Accounting Departmen, Faculty of Economics
Jln. Gajayana 50 Telp. (0341) 558881, e-mail: elmuhasaba@uin-malang.ac.id
Universitas Islam Negeri Maulana Malik Ibrahim Malang
6. Guideline for Online Submission
Author should first register as Author and/or is offered as Reviewer through the following address: Online Submissions
Author should fulfil the form as detail as possible where the star marked form must be entered. After all form textbox was filled, Author clicks on “Register” button to proceed the registration. Therefore, Author is brought to online author submission interface where Author should click on “New Submission”. In the Start a New Submission section, click on “’Click Here’: to go to step one of the five-step submission process”. The following are five steps in online submission process:
Step 1 - Starting the Submission: Select the appropriate section of journal, i.e. Original Research Articles, Review Article, or Short Communication. Thus, author must check-mark on the submission checklists. Author may type or copy-paste Covering Letter in Letter to Editor.
Step 2 – Uploading the Submission: To upload a paper to this journal, click Browse on the Upload submission file item and choose the manuscript document file (.doc/.docx) to be submitted, then click "Upload" button until the file has been uploaded.
Step 3 – Entering Submission’s Metadata: In this step, detail authors metadata should be entered including marked corresponding author. After that, paper title and abstract must be uploaded by copying the text and paste in the textbox including keywords.
Step 4 – Uploading Supplementary Files: Supplementary file should be uploaded including Covering/Submission Letter, and Signed Copyright Transfer Agreement Form.. Therefore, click on Browse button, choose the files, and then click on Upload button.
Step 5 – Confirming the Submission: Author should final check the uploaded manuscript documents in this step. To submit the paper to El Muhasaba, click Finish Submission button after the documents is true. The corresponding author or the principal contact will receive an acknowledgement by email and will be able to view the submission’s progress through the editorial process by logging in to the journal web address site.
After this submission, Authors who submit the paper will get a confirmation email about the submission. Therefore, Authors are able to track their submission status at any time by logging in to the online submission interface. The submission tracking includes status of manuscript review and editorial process.
7. User Rights
All articles published Open Access will be immediately and permanently free for everyone to read and download.
8. Preparation Guideline of texts
8.1. General Organization of Paper
The paper will be published in El Muhasaba after peer-reviewed process and decided “Accepted” by Editor. The final paper layout will be reproduced by Editorial Office of El Muhasaba. The final paper layout in PDF type will be published first in “Article in Press” pre-issue.
Paper document submitted to this journal (in MS Word) should be arranged as follow:
1. Body text of paper article
2. Figure Captions and Table Captions
All illustrations of any kind must be submitted as sequentially numbered figures, one to a page. Although high-resolution images are not required for the initial refereeing stage, if the essay is subsequently selected for publication then all figures and tables will need to be provided at the highest quality in digital format. When symbols, arrows, numbers or letters are used to identify parts of illustrations they must be clearly identified by a key in the figure legend, rather than in the figure itself. Similarly, internal scales, staining or processing of the figure must be explained where appropriate. Figure legends should be listed sequentially on a separate page. In all cases where the author is not the owner of the copyright of the figures, written permission must be obtained from the copyright holder(s) to reproduce the figures in this journal.
Each table must be typed, and consecutively numbered. They should have a brief informative title placed as a heading. Tables should be under stable without reference to the text, but they should be referred to in the text. Explanatory caption should be brief and placed beneath the table. Please note that numbering of tables should be differ from the numbering of figures.
Paper content should, in general, be organized in the following order: Title; Authors Name; Authors Affiliation; Abstract; Keywords; Introduction; Hypotheses; Method (for research based articles);Content/Results and Discussion; Conclusions; and References.
8.2. Paper Tittle
This is your chance to grab the reader's attention. Remember that readers are candidates for the author who will cite your article. Identify the main problem of the paper. Start with the topic paper. Do not contain rarely used abbreviations. The title of the paper must be concise, specific, informative, and complete but not more than 14 words (Fonts: Book Antiqua 11 Bold; Middle Aligned Paragraph)
8.3. Authors Name and Affiliations
Write the name of the Author without a degree and a professional title such as Prof, Dr, Production Manager, etc. Do not abbreviate your last/family name. Always provide your first and last name (Full Name). Write clear affiliations of all Authors. Affiliation includes the name of the department/unit, (faculty), name of the university, address, country, including email address.
8.4. Abstract and Keywords
The abstract is written in two languages, English and Indonesian, the first in English, then Indonesian, not more than 200 words. Fonts: Book Antiqua; Italic 10 pt: space: 1; left and right-aligned paragraphs, 1 cm indent before the text. The abstract contains objectives, methods, research results, implications, and novelty.
8.5. Introduction
The introduction is written without subtitles, written without numbering. Manuscripts are typed with left and right-aligned paragraphs, indent 0 cm, first line 1 cm; font: Book Antiqua bold 11 pt, 1.15 spacing. Articles created with Microsoft Word, maximum 15 pages. Articles written in the El Muhasaba Journal cover the results of thoughts and research results in the field of accounting. The introduction should clearly contain the research issues directly. The author must be able to present why the research issue is important to be raised in the article. Existing phenomena must be shown to strengthen the research issue. Presenting state-of-the-art research. increasingly narrowed to the differences between previous studies and written articles and there are novelties or novels that are clearly presented. Previous research as a comparison, as well as strengthening, enrichment, and refinement of discussion, analysis, and interpretation. The presentation should be chronologically coherent and the logistical relationship between one paragraph and the next should be clear. The purpose or scope of writing this article is clearly presented. For quantitative research, hypotheses are listed in the introduction (without subtitles and without numbering). In the advice, it is recommended to use primary and updated sources (updates) from trusted national and international references.
8.6. Method (for research based articles)
The research method briefly describes the data and their sources, the definition of variables, and the analysis of the methods used in the research. Describe the chosen approach: quantitative, qualitative, or conceptual. If the article uses a quantitative approach, this section contains types of research, population and sampling techniques, types and sources of data, research instruments, and data analysis techniques. If the article uses a qualitative approach, this section includes the type of research, object, data, and technique/stage of analysis.
8.7 Results and Discussion
The results and discussion are presented systematically and written without sub-chapters. The resulting narrative contains information, which is taken from the data, does not tell the data as it is, but tells the meaning of the data or information. For information clarification purposes, the author may add tables, figures, etc. The systematics of writing results and discussion must refer to the research objectives and hypotheses (if any).
The discussion must be able to interpret the results, and develop arguments by connecting the results, theories, and opinions, including comparisons with the results of previous studies. It is also important to increase the possibility of their research contribution to the development of science. This section does not rewrite the research data.
If in the results and search methods for images and tables, then the placement of the image is placed in the middle with the title and source under the image using Book Antiqua Bold 11 pt. The image is described in detail by using quotations according to the image title. Placement of the table is placed in the middle, while the title is in the middle and the source is on the left with left alignment, and the use of the Book Antiqua Bold 11 pt font. Table titles are described in detail according to the table names. Fill in the table using Book Antiqua Regular 11 pt, spaced 1, table lines only use horizontal lines.
8.8. Conclusion
The conclusion section must answer the objectives of the research. Conclusions are written concisely and clearly in one paragraph (without numbering). The conclusion is not a list of results. If necessary, the writing of suggestions is still allowed in another paragraph in the conclusion chapter.
8.9. Reference
Citations and references are in the style of the American Psychological Association (APA) and it is recommended to use a standardized application such as Zotero, Mendeley, or others. The references used should be the most recent references published in the last 5-10 years since this article was written. The required amount of literature is at least 80% of which are primary sources (eg scientific journals). The bibliography only contains references listed in the article, with a space of 1, in alphabetical order (A-Z), as in the following example:
Aguinis, H., & Glavas, A. (2012). What We Know and Don’t Know About Corporate Social Responsibility: A Review and Research Agenda. Journal of Management, 38(4), 932–968. https://doi.org/10.1177/0149206311436079
Griffin, P. A., & Sun, E. Y. (2018). Voluntary corporate social responsibility disclosure and religion. Sustainability Accounting, Management and Policy Journal, 9(1), 63–94. https://doi.org/10.1108/SAMPJ-02-2017-0014
Kusdewanti, A. I., Setiawan, A. R., Kamayanti, A., & Mulawarman, A. D. (2014). Akuntansi Bantengan: Perlawanan Akuntansi Indonesia melalui Metafora Bantengan dan Topeng Malang. Jurnal Akuntansi Multiparadigma, 5(1), 149–169. https://doi.org/10.18202/jamal.2014.04.5013
Stice, Earl K., Stice, James D., Skousen, K. Fred. (2004). Intermediate Accounting Auntansi Intermediate Edisi Lima Belas. Jakarta: Salemba Empat.
Yolanda, F. (2018). Ini Strategi Hadapi Pengetatan Likuiditas Bank Syariah. https://www.republika.co.id/berita/ekonomi/syariah-ekonomi/18/12/17/pjtzqc370-ini-strategi-hadapi-pengetatan-likuiditas-bank-syariah, diakses tanggal 24 Juni 2019.
