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Author Guidelines




  Management and Accounting Expose is an electronic journal published by the Faculty of Economics and Business, Universitas Sahid Jakarta. Management and Accounting Expose publishes twice in a year on June and December consisting seven articles and accepting articles in the fields of management and accounting with the standard of research method for publication. The articles can be written by researchers, academics, practitioners, and observers in the field of Management and Accounting.



  1. All manuscripts must be submitted through Online Journal System, E-Journal Portal (
  2. The author submitting a manuscript do have understanding that if the corresponding paper is accepted, then the copyright will be assigned Management and Accounting Expose of Faculty of Economics and Business Universitas Sahid Jakarta as publisher of the journal. To do so, we obliged the author to submit the signed Copyright Transfer Agreement (CTA) form.
  3. The article is original guaranteed by the writer and is not published by the other journals/proceedings.
  4. The statement contribution toward the development of science and technology is from the new findings/ideas/opinions which prioritize the current primary references at the latest ten years. We expect the author to clearly give a statement of novelty within introductory section.
  5. The article is an empirical study. The sharpness of critically analysis and synthesis is prioritized.
  6. The review process is conducted in double-blind review process with the peer group system, which is reinforced by the qualified reviewers in their field.
  7. The article is written according to the rule of Management and Accounting Expose and an editorial team reserves the right to revise the style of writing with a note that it does not change the intent and quality of the article.
  8. Manuscript articles that use primary data research or experimentation must also include the surveys document as the supplementary document.
  9. Authors are obliged to send the results of data processing as well as tables and the original image file via email.
  10. Results of the assessment possibilities articles can be:

a. Accepted with minor revisions.

b. Received with major revisions.

c. Suggested sent to another appropriate journal.

d. Rejected.


 A. The Writing Guidance

  1. The article is well-written in English or Bahasa Indonesia. The writing of foreign language is italicized. Typed single space for the abstract, content and references. Written by font Arial 12pt size and indent for paragraphs is 1cm.
  2. The paper size is A4 (210 x 297mm), it is one column and the page setup is: top margin 2.5cm; bottom margin 2.5 cm; left margin 2.25cm and right margin 2.25cm.
  3. The font size for the title is Arial 14pt; it is capitalized each word, bolded and left justified.
  4. After the title, it is followed by the author (without the title). It is Arial 12pt, capitalized each word, bolded and left justified.
  5. Under the author, it is the institution and the email at Arial 12pt, capitalized each word, without bolded and left justified. For example: Faculty of Economics and Business Universitas Sahid Jakarta.
  6. Correspondence address of author is listed on the left under Indonesian abstract for articles in English, accompanied by a corresponding email address. For example: Jln Prof. Dr. Supomo, SH., No. 84, Jakarta Selatan. E-mail: 
  7. The font size for the sub-part in the article is Arial 12pt, capitalized each word, bolded and left justified and without any bullet and numbering.
  8. Table. All table form as an example, without vertical line. Table title is placed on the table with left justified;

For example:

      Table 1. F Test


Sum of Squares


Mean Square





















  1. Figure

Writing the title of figures and graphics placed under the pictures with left justified.



Figure 1. Framework of Thinking

10. The total page does not exceed 25 pages, including the references and appendices (if any).

B. The Article Systematic

The article systematic includes: the title; the identity of the author (without a title); abstract; keywords; introduction (without sub-sections), method; result and discussion; conclusion and recommendation and references. While discussion about literature review and previous studies included in the introduction or result and analysis.

C.  The Article Format

  1.  Title. The title must be interesting, specific and informative, which is measured by directness in writing.
  2. The author identity. It includes the author’s name (without the title), the institution, correspondence address, and the email.
  3. Abstract. It is written in maximum 200 words, in two languages; Bahasa Indonesia and English. Abstract in English is written first and then abstract in Bahasa Indonesia. The abstract should include the purpose of research, data/object of research, method, result or conclusion.
  4. Keywords. The keywords should be written in English. Keywords should be chosen carefully and is able to reflect the concepts/variables contained in the article, with the number of three to six keywords.
  5. Introduction. It is the state of arts of the research, which consists of the background of the study, the motivation of the study, the theories and the objectives of the study. It is written in the form of paragraph.
  6. Method. It consists of the research design (the method, the data, the data source, the data collecting technique, the data analysis technique, the variables measurement) that written in the form of paragraph.
  7. Result and discussion. Contains the results of empirical or theoretical study written by a systematic, critical analysis, and informative. The use of tables, images etc. only to support or clarify the discussion and is confined only to support a substantial information, eg, tables of statistical tests, the results of model testing etc. Discussion of results should be argumentative regarding the relevance of the results, theory, previous research and empirical facts, as well as demonstrate the novelty of the findings.
  8. Conclusion and suggestion. It consists of the conclusion, clarity of new findings, new theories and the possibility of the future research development.
  9. References. The degree of sophistication of materials referred to in the span of 10 years. The references are expected to be 70% of the primary sources originated from the national and international journals. Write references that really referenced in the article and arrange it in alphabetical. Writing citations that referenced in the script should use reference application (reference manager) such as Mendeley, Endnote, Zotero, Reffwork and others. Also, the format for the references are using the referencing style from American Psychological Association (APA).

Example of references:

For academic journals:

Toby, A. (2006). Empirical Study of The Liquidity Management Practices of Nigerian Banks. Journal of Financial Management & Analysis, 19(1), 57-70.

Utomo, B. S. (2012). Model Peningkatan Kinerja Inovatif Dalam Konteks Teknologi Informasi. Jurnal Dinamika Manajemen, 3(2), 132-138.

Garriga, E., & Melé, D. (2004). Corporate Social Responsibility Theories: Mapping the Territory. Journal of Business Ethics, 53(1-2), 51-71.


For books:

Luthans,  F.  (2011).  Organizational  Behavior:  An  Evidence-Based  Approach. United States: McGraw-Hill.

Ferdinand, A. (2014). Metode Penelitian Manajemen Pedoman Penelitian untuk Penulisan Skripsi, Tesis, dan Disertasi Ilmu Manajemen. Semarang: Undip Press.


For papers in seminars:

Nugroho, W. S. (2010). Pengaruh Mekanisme Corporate Governance terhadap Manajemen Laba di Bursa Efek Indonesia. Prosiding. Disajikan pada Seminar Akbar Forum Manajemen Indonesia “Management Future Challenges”, Fakultas Ekonomi dan Bisnis Universitas Airlangga, Surabaya, Indonesia, 02 -03 November 2010.

Rozemeijer, F. A & Van Weele, A. J. (2005). Making the Most of Corporate Purchasing: Understanding Organizational Behaviour, in Calvi, R. and Merminod, N., Researches in Purchasing and Supply Management, Proceedings. Presented at the 14th IPSERA Conference, Archamps, France. 893 -903.


For unpublished thesis or dissertation:

Dwipayana, K. (2011). Dampak Peristiwa Pengesahan UU No 25 Tahun 2007 Tentang Penanaman Modal pada Harga Saham di Bursa Efek Indonesia. Unpublished Thesis. Surakarta: Universitas Sebelas Maret.

Masitho, Nurul. (1998). Pengaruh Unsur-unsur Motivasi Kerja terhadap Prestasi Kerja Karyawan Operasional pada Perusahaan Sepatu yang Go Publik di Jawa Timur. Unpublished Thesis. Surabaya: Program Pascasarjana Universitas Airlangga.


For internet sources:

Endra. (2014). Pola Kecenderungan Memetakan Potensi CSR di Indonesia. Available at: 30 Maret 2015.


Government official documents:

Undang-Undang Republik Indonesia Nomor 40 tahun 2007 tentang Perseroan Terbatas pasal 74 ayat 1.



Submission Preparation Checklist

As part of the submission process, authors are required to check off their submission's compliance with all of the following items, and submissions may be returned to authors that do not adhere to these guidelines.

  1. The manuscript is the result of research that is original and has never been published before, and is not being submitted in other journals.

  2. Manuscripts submitted in Microsoft Word, Open Office (.doc, .docx, .rtf) document formats.

  3. Where available, URLs for the references have been provided.
  4. Manuscripts typed in 1 space with Times New Roman and be adjusted to the style of environment and writing instructions that have been provided (Author Guideline and Journal Templates).

  5. Please check references according to original source (author's name, volume, edition, year). For convenience, please use a reference manager application such as Mendeley, Turnitin, Grammarly, EndNote, Zotero, etc. All publications cited in the text must be included as a bibliography and vice versa all sources in the bibliography must be used in the text.

  6. When submitting to a peer-reviewed section, make sure that it follows blind review instructions.

  7. manuscripts must be adjusted to the Journal Templates that have been set (required)

  8. Certainly already complete the author's statement according to the author's instructions
  9. Articles checked for similarity below 25%

Copyright Notice

Authors who publish with this journal agree to the following terms:

  • Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Lisensi Creative Commons Atribusi-BerbagiSerupa 4.0 Internasional. that allows others to share the work with an acknowledgement of the works authorship and initial publication in this journal.
  • Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journals published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  • Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).


Privacy Statement

The names and email addresses entered in this journal site will be used exclusively for the stated purposes of this journal and will not be made available for any other purpose or to any other party.


Author Fees

This journal charges the following author fees.

Article Publication: 300000.00 (IDR)

If this paper is accepted for publication, you will be asked to pay an Article Publication Fee to cover publications costs.