Author Guidelines

Article Writing Guidelines

The following are the provisions regarding the form of writing, systematic writing, abstracts, formats, tables, figures, quotations and references that are used as minimum guidelines for writing articles that will be published on E-Jurnal Manajemen Trisakti School of Management (TSM). Each manuscripts that submitted must accordance with article template and include declaration by authors. Steps to register and submit articles.



All writings in the form of essays or descriptions are accompanied by the sub-chapter headings (headings) of each section, except the introductory section which is presented without the title of the sub-chapter. The ranking of sub-chapter titles is bold and writing is not accompanied by a sequence of numbers. Writing the sub-chapter headings as follows:

Rank 1 (all uppercase letters and middle average)

Rank 2 (uppercase and left edge)

Rank 3 (uppercase letters italicized and flat left edge)



The systematic writing of the article which is the result of the study consists of 1) Title, author's name, author's institution and author's email, 2) Abstract, 3) Introduction which describes research issues, research motivation, problem formulation and objectives, Theoretical framework and hypothesis development (if there is) which describes the theoretical framework as a logical basis for developing hypotheses or research models, 4) Research methods that contain methods for selecting samples and collecting data, operational definitions and measuring variables, 5) Results of research describing data analysis and discussion of research findings, 6) Closing which contains conclusions, implications, limitations of research and suggestions for further research, and 7) References.



Each article must present an abstract paragraph at the beginning of the writing consisting of ± 200 words (presented in English and Indonesian). Abstraction contains a preliminary summary (what is the problem?), Method or material (how to do it?), Results (what are the findings?) And discussion (what does it mean?) Whose purpose is to give a brief explanation to the reader before reading the full article? Abstracts should be followed by at least four keywords to facilitate the indexing of articles.



  1. The title of the article consists of ± 15 words;

  2. Articles should be typed in single spaces on A4 paper (8.27 "x 11.69"), except for long direct quotes (more than three and a half types) typed as single spaces with an indented style;

  3. Articles should consist of no more than 7,000 words (with Arial Narrow font size 12) or a maximum of 20 A4 pages including tables and figures;

  4. The upper margin is 3.6cm, bottom is 3.6cm, left is 2.5cm and right is 2.5cm from the body of the text;

  5. The front page (cover) at least mentions the article title and author's identity;

  6. All pages including tables, figures and references are given the page number;

  7. If the article submitted is the result of research using primary data, please include a questionnaire or instrument or questionnaire;

  8. Numbers, recite numbers from one to ten, except when used in tables and when used in mathematical, statistical, scientific or technical units or quantities such as distance, weight and size. For example: 4 days, 5 kilometers, 25 years. All other numbers are presented numerically. Generally when in estimates, numbers are pronounced; for example: approximately ten years;

  9. Decimal percentages and fractions, for non-technical uses, use the word percent in the text; for technical use the % symbol; and

  10. Equations, equations must be given a number in parentheses by writing the right margin.



  1. Rewrite table are not the result of a copy paste from the statistical results and are filled with data in accordance with the discussion of the article;

  2. The table source is listed at the end of the table with the indent according to the left border of the table;

  3. The table title is placed above the table while the title of the figure is placed below the figure;

  4. Table and figure placed on separate pages are generally placed at the end after reference. The author simply mentions the section in the body of the text to include table and figure;

  5. Making table removes vertical lines, while horizontal lines are only in column headings and end table; and

  6. Each table and figure is given a sequence number, a title that matches the contents of the table, figure and source of the quote.



  1. Citation in text should be written between open parentheses and closed parentheses which specify the author's last name, year without commas and page numbers if necessary.


    1. One citation source with one author (Jones 1987), if page numbers are included (Jones 1987: 115);

    2. One citation source with two authors (Jones and Freeman 1973);

    3. One citation source with more than two authors (Jones et al. 1985);

    4. Two sources of citation with different authors (Jones 1987, Freeman 1986);

    5. Two citation sources with the same author (Jones 1985, 1987), if the publication year is the same (Jones 1985a, 1985b); and

    6. Sources of citation originating from the work of an institution should mention the acronym of the institution concerned (IAI 1994).

  1. Each article must be reference (only the source of the citation), with the conditions accepted as follows:

    1. References are arranged alphabetically with the name of the author or the name of the organization

    2. The arrangement of each reference:

    1. Articles in the journal: the name of the author. publication Year. article title. the name of the journal or publisher, volume, number (month of publication), page, (web address and date of access of the web if the reference is from the internet);

    2. Book: author's name. publication Year. textbook title. place of issue: name of publisher;

    3. Articles in proceedings: author's name. publication Year. article title. name of scientific meeting, meeting place, date of meeting, page, (web address and date of access of the web if reference from the internet);

    4. Mini thesis, thesis and dissertation: author's name, year of publication, title, thesis / dissertation, place of agreement: name of institution, (web address and date of web access if reference from the internet); and

    5. Newspaper: name of the author, date of month issued, title, name of newspaper or publisher, page (column), (web address and date of access of the web if reference from the internet).


Abdolmohammadi, M.J. dan J. Shanteau. 1992. Personal Attributes of Experts Auditors. Organizational Behavior and Human Decision Process, 53 (November).

Griffith, A.I. 1995. Coordinating Family and School: Mothering for Schooling. Education Policy Analysis Archives, 3(1) (, 12 Februari 1997).

Hadiyati, Rofiqoh. 19 Juni 2008. Membaca "Menu Kebutuhan" di antara Daftar Belanja. Detikcom, (, 24 Juni 2008).

Hilton, Ronald W. 1997. Managerial Accounting, 4th Edition. New York: Irwin, Mc Graw Hill Companies.

Indriantoro, N. 1993. The Effect of Participative Budgeting on Job Performance and Job Satisfaction with Locus of Control and Curtural Dimensions as Moderating Variables. Ph.D. Dissertation. Lexington: University of Kentucky.

Porcano, T.M. 1984a. Distrutive justice and tax policy. The Accounting Review, 59 (Oktober), 619-636.

. 1984b. The perceived effects of tax policy on corporate investment intentions, The Journal of the American Taxation Association, 6(Fall), 7-19.

Susanto, Y.K. 2007. Pengaruh Partisipasi Anggaran dan Ketidakpastian Tugas terhadap Hubungan antara Penggunaan Informasi Akuntansi untuk Evaluasi Kinerja dan Perilaku Managerial. Proceedings the 1st Accounting Conference, Faculty of Economics Universitas Indonesia, Depok, 7–9 November, 1-17.

Susanto, Y.K. dan Arya Pradipta. 2016. Corporate Governance and Real Earnings Management. International Journal of Business, Economics and Law, 9(1), 17-23.