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Author Guidelines

THIS IS A NEW AUTHOR GUIDELINES, GOING TO BE EFFECTIVE FOR MARCH 2019 ISSUE.

INSTRUCTION FOR AUTHOR
Manuscript Preparation, Writing, and Revision Guidelines
 
Preparation:
General requirements:

  1. The manuscript should be a study in the field of accounting that is included in MAKSIMUM's focus and scope (see detail).
  2. The manuscript should be original work, i.e. the same manuscript has not been published or accepted for publication in any other journals/ books either in whole or substantial part and must not be submitted to any other journal for concurrent publication or being considered for publication or even being reviewed.
  3. The manuscript is written in English and blind review format, i.e. the manuscript must not attach the author(s)' name(s), institutional affiliation(s), and e-mail address of the author(s) that can identify the manuscript identity as this would against our double-blind review policy. The soft file submitted should be in Microsoft Word format. The manuscript's length, including references and appendices, does not exceed 12,000 words.
  4. The manuscript must comply with the MAKSIMUM author guidelines and be formatted according to the MAKSIMUM template for submission. The manuscript which does not comply with this requirement may be returned for revision (format/template) before entering the review process or might be rejected by the editor.
  5. The manuscript could only be sent via MAKSIMUM's open journal system (OJS) (not by email).
  6. The MAKSIMUM editor reserves the right to edit the grammar and spelling of the text without reducing or changing the intent of the writing.
  7. Author(s) must disclose the Generative AI if it was used in manuscript writing. The disclosure can be placed at the end of the manuscript. A statement letter is required and must be attached at the submission stage if Generative AI was not used in preparing the manuscript.

 
Writing Guidelines:
The Manuscript is written in the following order:
 
RESEARCH PAPER

Title
Write the title briefly (no more than 16 words is recommended) and clearly. The title should be concise and interesting and describe the content of the article.
 
Abstract and Keywords
 The abstract should be approximately 150 words, concise covering the aim, the methodology, and the result of the study. The key words should be of 3 to 5 words or phrases.

Introduction

Papers should be submitted in English as doc file attachments. Each paper should be single-spaced with wide margins, on one side only of the paper, preferably of A4 size, with pages in numbered sequence. The font used for the main body should be 11 pt Calibri and for the footnotes 10 pt Calibri or the closest font available. Footnotes should be numbered consecutively and placed within the text. Please leave one line empty before and after every section.

In introduction clearly explain the nature of the problem, previous work, purpose, and contribution of the paper. Ensure that your paper has been fully proofread before submitting it for publishing.


Literature Review

Sub-Section title

This section contains theoretical underpinning and literature referenced pertaining to previous research that is related to the topic and also highlighted a research gap. It is highly recommended that the literature referenced is published no more than ten years. Also, it is suggested to prioritize the literature as the following order:  reputable international journals, accredited national journals, national journals, international symposiums, national symposiums, and textbooks. 

For research with hypothesis testing, the hypothesis development is built based on supporting theory, previous research, and logical reasoning. After the explanation is formulated, then write your hypothesis with this following format:
H1: write the formulated hypothesis.                                                     

For qualitative research (without hypothesis testing), then presented in this section is a literature review (theory and previous research and argumentation focused on research review). If necessary, research focus could be written in this part in the question form by the following format:

RQ1: write the problem that represents the research focus [OPTIONAL].


Research Method

Sub-Section title

This section contains the study design, subject/object/study sample, operational definition, and measurement variable, collecting data technique/instrument, and data analysis also hypothesis testing.

Equations

Equations should be centered and numbered as the following example. It is preferable to use ‘equation editor’ or ‘Math Type’ for the necessary equations, as it follows:

                                            (1)


Result and Discussion

Sub-section title

Explanations between the results and discussions are presented in a separate sub-section, where the results appear first. Results part contains the data characteristic and demographic of subject/sample/study respondent in different table, data analysis result, testing instrument and hypothesis (if the study using survey method), findings answering study question(s), and findings interpretation. The descriptive statistic value should be presented (e.g., Mean, SD, Maximum, Minimum) with its interpretation. Then, this part showed the hypothesis testing result.

Discussion

Sub-section title

In the Discussions part, the paper explains a summary of the findings, important new findings (novelty), comparison with the results of previous studies, practical and theoretical implications of the study results. All points mentioned in this Discussion part are mandatory.

Figures and Tables

Figures and Tables should be placed as close to their reference point in text as possible and they should be numbered consecutively as they appear in the text. All Figures and Tables must have titles and must be referenced from within the text. We remark that, all Tables and Figures should be included in one file, and integrated into the text at the appropriate points (not in an appendix), unless there are large and interrupt the flow of the text. In this case they should be appended and numbered consecutively in Arabic numerals with a descriptive caption. Appendix should be placed at the end of your paper, after the references.

Avoid colour images as the journal is printed in black and white. Illustrations should be preferably included into the text as objects. They should be consecutively numbered in Arabic numerals with the heading always above the Table or Figure; they should be typed in bold font 11, single line spacing and the source beneath, also single line spacing. Please leave one line empty before and after every illustration and/or Table.

Conclusion
TThis section presents the summary of findings, brief implications, limitations, and suggestions for future study. The implications are practical advice inspired by the study results. study limitations include all aspects that can be considered by researchers to refine future study, while the study advice is a future direction for the next study based on the limitations highlighted.

Acknowledgement Generative AI Usage (OPTIONAL)

This section is provided for the authors to express their disclosure of the use of AI Generative in the manuscript (if applicable). This section also must clearly disclose that authors remain responsible for verifying the information generated by AI. 

Conflict of Interest

The authors declare no conflict of interest. The funders had no role in the design of the study; in the collection, analyses, or interpretation of data; in the writing of the manuscript, or in the decision to publish the results.

References

MAKSIMUM bibliography writing style according to APA 6th edition style (available in default form in Mendeley, Endnote, Zotero, etc.). Highly recommended to write a bibliography using the software citation mentioned. To enhance article quality, for further edition MAKSIMUM does not accept article containing source from undergraduate/master Thesis, working paper, private blog/web, and all articles which have not been published anywhere. Each article should contain a bibliography (only the source citation) arranged alphabetically according to the author's last name or the institution's name. Example:

Book
Bray, J., & Sturman, C. (2001). Bluetooth: Connect without wires. Upper Saddle River. New York: Prentice-Hall.
Forouzan, B.A., & Fegan, S.C.. (2007). Data communications and networking, Fourth edition. New York: McGraw-Hill.
 
Journal (DOI if any)
With DOI
Coolen-Maturi, T. (2013). Islamic Insurance: Demand and Supply in the UK. International Journal of Islamic and Middle Eastern Finance and Management, 6(2), 87-104. https://doi.org/10.1108/17538391311329806.
 
Without DOI
Tseng, Y.C., Kuo, S.P., Lee, H.W., & Huang, C.F. (2004). Location tracking in a wireless sensor network by mobile agents and its data fusion strategies. The Computer Journal, 47(4), 448–460. Retrieved from https://ieeexplore.ieee.org/abstract/document/8129953/
 
A paper published in the proceeding. 
Ali, S., Green, P., & Roob, A. (2012). The Influence of Top Managements’ Absorptive Capacity of IT Governance Knowledge on Business-IT Alignment: an Empirical Analysis. The paper was presented at the AMCIS 2012 Proceedings, Australia.
 
Article in Website
Alexander, J., & Tate, M.A. (2001). Evaluating web resources. Retrieved from Widener
University, Wolfgram Memorial Library. Available at: http://www2.widener.edu/Wolfgram-Memorial-Library/webevaluation/webeval.htm
The University of Portsmouth. http://www.port.ac.uk/library/guides/filetodownload,137568,en.pdf

Rule/Regulation
Kementerian Pendayagunaan Aparatur Negara dan Reformasi Birokrasi. (2012). Surat Edaran Menteri Pendayagunaan Aparatur Negara dan Reformasi Birokrasi Nomor: 08/M.PAN-RB/06/2012 tentang Sistem Penanganan Pengaduan (Whistleblower System) Tindak Pidana Korupsi di Lingkungan Kementerian/Lembaga dan Pemerintah Daerah.

Ministry of Administrative Reform and Bureaucratic Reform. (2012). Minister of Administrative and Bureaucratic Reform Circular Number: 08 / M.PAN-RB / 06/2012 concerning Complaint Handling System (Whistleblower System) Crime Corruption in the Ministry/Institution and Local Government Environment.
 
Footnote
Footnotes are only used to provide clarification / additional analysis, which would disrupt the manuscript's continuity when combined into a script. Thus, footnotes should not be used for reference. Footnotes should be numbered and printed superscript. The text of the footnote is typed with 10 font aligned justify.

Appendix (OPTIONAL)
Contains the research instrument, questionnaires, experiment scenario, interview question list, and other instruments.

 

 

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 submission has not been previously published, nor is it before another journal for consideration (or an explanation has been provided in Comments to the Editor).
  2. The submission file is in Microsoft Word document file format.
  3. Where available, URLs for the references have been provided.
  4. The manuscript has used the MAKSIMUM template for submission, and all illustrations, figures, and tables are placed within the text at the appropriate points rather than at the end.
  5. The text adheres to the stylistic and bibliographic requirements outlined in the Author Guidelines, which are found in About the Journal.
  6. If submitting to a peer-reviewed section of the journal, the instructions in Ensuring a Blind Review have been followed.
  7. Author(s) has(ve) read and agreed to Author Fees and certain other policies that are applied in this journal.
 

Copyright Notice

Creative Commons License MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang is licensed under Creative Commons Attribution Attribution-NonCommercial-NoDerivatives 4.0 International License.

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 Creative Commons Attribution Attribution-NonCommercial-NoDerivatives 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  • Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's 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).

 

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