Guideline

Jurnal Proaksi contains primary texts and Accounting, Finance, Tax, Audit, and Economics. Manuscripts are accepted in the form of complete research results or those that have never been published. Published twice a year in June and December. This journal has been accredited on December 13, 2019.

Language The journal contains manuscripts in Indonesian or English. The use of the term follows the "Pedoman Umum Ejaan Bahasa Indonesia" compiled by Badan Pengembangan dan Pembinaan Bahasa (http://badanbahasa.kemdikbud.go.id/lamanbahasa/sites/default/files/PUEBI.pdf).

Manuscript Format The manuscript is typed in Microsoft Office Word, double-spaced, font type Calibri 11, on A4 size paper. The paper border is 3 cm (from the top, bottom, and right) and 4 cm (from the left). Manuscripts should not exceed 20 pages, including tables and figures. Primary manuscripts are arranged in the following order: title, author's name, name and address of agency, abstract, Introduction, Literature Review and Hypothesis Development (if any), Methods, Results and Discussion, Conclusions, Suggestions, and References. Manuscripts are sent online through the address: https://e-journal.umc.ac.id/index.php/JPK/user/register?source=

The title of the manuscript is written in Indonesian or English, should be short (<12 words) and be able to describe the main content of the article. The characters at the beginning of each word (except prepositions) are capitalized.

Abstract written in Indonesian and English, single spaced, no more than 200 words set forth in one paragraph. The abstract of the primary paper is the essence of all writings which include the main issues, objectives, methods/approaches and research results.

Keywords consist of 3-5 words or groups of words that describe the content.

Introduction (font 11) consists of an outline of the problem or Research Argument logical statements leading to the Hypothesis or Main Topic. The introduction must include the Background of the Research (in one Paragraph); Gap analysis or brief review of previous research to justify the novelty of the current research compared to previous research (in one or two paragraphs).

Literature Review This section contains the latest literature review which is used to support the research concept. Literature review is not limited to theory, but also empirical evidence. Research hypotheses and prepositions (if using) must be built from theoretical concepts and supported by empirical studies (previous research).

The research method describes the activity design, all research techniques / procedures (location, population, sampling method & number of samples or respondents, distribution techniques using observation or interviews or questionnaires, definitions and measurements of variables or constructs and analytical methods).

Hasil dan Pembahasan Bagian ini menyajikan hasil penelitian. Hasil penelitian dapat dilengkapi dengan tabel, grafik (gambar), dan/atau bagan. Bagian pembahasan memaparkan hasil pengolahan data, menginterpretasikan penemuan secara logis, mengaitkan dengan sumber rujukan yang relevan.

Result and Discussion This section presents the research results. Research results Must be well explained and must contain data that has been processed (not raw), displayed in tables or figures, short descriptions that can be understood and state the findings. Research results can be equipped with tables, graphs (pictures), and/or charts. The discussion section describes the results of data processing, interprets the findings logically, relates them to relevant reference sources.

The conclusion contains a summary of the research results and discussion and presents Finding Research.

Suggestions are divided into two:

  1. Practical advice: refers to the greatest opportunity for implementation, so that it is aimed at the party most likely to take advantage of the research results.
  2. Theoretical Suggestions: refers to the shortcomings/critiques of the research.

References for writing methods refer to standard literature writing (University of Worcester Harvard Referencing Guide), arranged alphabetically by author's name. Manuscripts are quoted using the author's name and year of publication. In general, each library consists of the author's name, year, title, publisher, volume, number, and page. The literature used as study material is limited to titles that are relevant to the topic of writing. The type of literature referred to covers 80% of primary articles in the last 7 years. The number of libraries for primary and review manuscripts is at least 15 and 25, respectively. Some examples of writing reference sources are as follows:

Journal

Abdelfattah, T., & Aboud, A. (2020). Tax Avoidance, Corporate Governance and Corporate Social Responsibility: The Case of the Egyptian Capital Market. “Journal of International Accounting, Auditing and Taxation,” 38, 100304. https://doi.org/10.1016/j.intaccaudtax.2020.100304

Allam, B. S. (2018). The Impact of Board Characteristics and Ownership Identity on Agency Costs and Firm Performance: UK evidence. Corporate Governance (Bingley), 18(6), 1147–1176. https://doi.org/10.1108/CG-09-2016-0184

Amidu, M., Coffie, W., & Acquah, P. (2019). Transfer Pricing, Earnings Management and Tax Avoidance of Firms in Ghana. Journal of Financial Crime, 26(1), 25. https://doi.org/10.1108/JFC- 10-2017-0091

Bailey, F. . (1989). Intermediate Financial Management. In The British Accounting Review (Vol. 21, Issue 3). https://doi.org/10.1016/0890-8389(89)90100-5

Bimo, I. D., Prasetyo, C. Y., & Susilandari, C. A. (2019). The Effect of Internal Control on Tax Avoidance: The case of Indonesia. Journal of Economics and Development, 21(2), 131–143. https://doi.org/10.1108/jed-10-2019-0042

Book

Steel, R.G.D. & Torrie, J.H. (1980) Principles and procedures of statistics: A biometrical approach. 2nd edition. New York, McGraw-Hill.

Sutoro, Ambarwati, D., Listanto, E., Budiarti, S.G., Hadiatmi, Setyowati, M., Slamet & Sustiprijatno (2011) Pembentukan lima galur jagung transgenik dan evaluasi 30 galur hibrida jagung efisien pupuk N produktivitas tinggi dan umur genjah <85 hari. Balai Besar Penelitian dan Pengembangan Bioteknologi dan Sumber Daya Genetik Pertanian. Laporan Hasil Penelitian 2011. Bogor, BB Biogen.

Tasma, I.M. (2014) Single nucleotide polymorphism (SNP) sebagai marka DNA masa depan. Warta Biogen, 10 (3), 7–10.

Proceedings

Bahagiawati (2009) Bioetika: Konservasi serangga dan tanaman transgenik tahan hama. Dalam: M. Machmud, Setiadi, B. & Sutrisno (editor) Prosiding Seminar Nasional Bioetika Pertanian. Bogor, 15–20 Mei 2009. Jakarta, Badan Penelitian dan Pengembangan Pertanian bekerjasama dengan Kedeputian Bidang Dinamika dan Masyarakat Kementerian Negara Riset dan Teknologi dan Komisi Bioetika Nasional. hlm. 14–25.

Golding, K.A., D.A. Davidson & Wilson, C.A. (2010) Micromorphological evidence for the use of urban waste as a soil fertiliser in and near to historic Scottish towns. In: Gilkes, R.J. & Prakongkep, N. (eds.) Soil solutions for a changing world. Proceedings of the 19th World Congress of Soil Science. Brisbane, Australia. pp. 12–15. [Online] Available from: http://www.iuss.org [Accessed 3 January 2014].

Thesis/Dissertation

Prasetiyono, J. (2010) Studi efek introgresi Pup1 (P Uptake1) untuk meningkatkan toleransi padi terhadap defisiensi fosfor. Disertasi S3, Institut Pertanian Bogor.

Internet Source

Badan Pusat Statistik. (2009) Produksi sayuran Indonesia. [Online] Tersedia pada: http://www.bps.go.id/tab_sub/view.php?tabel=1&daftar=1&id_subjek=55&notab=15 [Diakses 17 Mei 2010].