AUTHOR GUIDE LINES

AUTHOR GUIDELINES

BULETIN ILMIAH IMPAS 

GENERAL GUIDELINES

  1. Manuscripts submitted to the Buletin Ilmiah IMPAS must be original scholarly works prepared by the authors and must be free from plagiarism. Authors are responsible for ensuring the originality, accuracy, and integrity of their manuscripts.

  2. Submitted manuscripts must not have been previously published or be under consideration for publication in another journal or publication outlet. Simultaneous submission to multiple journals is strictly prohibited.

  3. Manuscripts must be written in Indonesian and contain between 7,000 and 8,000 words, excluding references and footnotes. Manuscripts must be prepared in Microsoft Word using Times New Roman, 11-point font, with single-line spacing and 3-point spacing after each paragraph.

  4. Each manuscript must include an abstract in both Indonesian and English. Each abstract must not exceed 250 words and must be accompanied by four to six keywords. The abstract should briefly describe the research objectives, methods, principal findings, and conclusions.

  5. Authors must provide their full names, institutional affiliations, and contact information, including an active email address. The corresponding author must be clearly identified and will be responsible for communication with the editorial office throughout the submission, review, and publication processes.

  6. Manuscripts must be submitted electronically through the official Open Journal Systems (OJS) platform of the Buletin Ilmiah IMPAS in Microsoft Word (.doc or .docx) format. All submitted manuscripts will undergo editorial screening and peer review. Authors are required to revise their manuscripts based on the reviewers' comments and resubmit the revised versions through the OJS platform within the specified deadline. Final decisions regarding manuscript acceptance or rejection will be made by the editorial board.

  7. Manuscripts must be organised into the following main sections:

    • Abstract (Indonesian and English)

    • Introduction

    • Methods

    • Results and Discussion

    • Conclusions and Recommendations

    • References

MANUSCRIPT STRUCTURE AND FORMATTING REQUIREMENTS

ABSTRACT

Each manuscript must include an abstract in both Indonesian (Abstrak) and English (Abstract).

Each abstract must be concise, informative, and no longer than 250 words. It should clearly summarise the research objectives, methodology, principal findings, and conclusions.

The abstract should be written as a single paragraph and should not contain unnecessary abbreviations, tables, figures, or references.

Each abstract must be followed by four to six keywords that accurately represent the main topics of the manuscript.

INTRODUCTION

The Introduction should provide the background and context of the study, explain the research problem, identify relevant research gaps, and clearly state the research objectives.

Authors should present a critical review of relevant literature to establish the theoretical and empirical foundations of the study and demonstrate its scientific contribution.

The manuscript must be written in Times New Roman, 11-point font, with single-line spacing and 3-point spacing after each paragraph.

In-text citations and the reference list must follow the Harvard referencing style.

Examples of in-text citations:

Biruen (2017) stated that ...

or

... (Biruen, 2003; Bendeka et al., 2010).

At least 80% of the references cited in the manuscript must be drawn from scientific bulletins, and at least 80% must have been published within the preceding ten years.

Authors are encouraged to prioritise relevant, credible, and up-to-date scientific literature to support their research arguments and findings.

METHODS

The Methods section must provide a clear and systematic explanation of the research design, study location and period, population and sample, data sources, data collection procedures, research instruments, and data analysis techniques, as applicable.

The methodology must be described in sufficient detail to enable other researchers to understand, evaluate, and, where appropriate, replicate the study.

Subsection headings must be written in Times New Roman, 11-point font, in bold, using title case. Major words should be capitalised, while conjunctions and other minor words should generally remain lowercase, unless they appear at the beginning of a heading.

Subsection headings must have 6-point spacing before and after the heading.

Tables must be created using the table function in Microsoft Word rather than inserted as images.

Table titles must be written in Times New Roman, 11-point font, placed above the corresponding tables, and formatted with justified alignment.

Tables must be numbered consecutively according to their order of appearance in the manuscript. Each table should be clearly presented and referred to in the main text.

Where applicable, the source of the data should be indicated below the table.

RESULTS AND DISCUSSION

The Results and Discussion may be presented as separate sections or combined into a single section.

When presented separately, the Results section should report the main research findings clearly and systematically, while the Discussion section should interpret the findings in relation to the research objectives, theoretical framework, and relevant previous studies.

When combined, the findings and their interpretations should be presented in an integrated and logically structured manner.

The discussion should emphasise the scientific significance of the findings, their relationship to previous research, and their theoretical, practical, or policy implications, where relevant.

Tables

Tables must be numbered consecutively and presented in an appropriate format using Microsoft Word.

Each table must have a concise and informative title placed above it. Tables should be discussed and referred to in the manuscript rather than presented without explanation.

Figures

Figures, including graphs, charts, diagrams, maps, and photographs, must be inserted into the manuscript in JPEG (.jpg) format and centre-aligned.

All figures must have a minimum resolution of 300 dots per inch (dpi) to ensure adequate visual quality.

Figure captions must be written in Times New Roman, 11-point font, and placed below the corresponding figures.

Figures must be numbered consecutively according to their order of appearance in the manuscript.

The source of each figure must be acknowledged where applicable.

Mathematical Equations

Mathematical equations must be prepared using MathType or the equation-editing function in Microsoft Word.

Equations must be aligned to the left margin and numbered consecutively using Arabic numerals.

Equation numbers must be enclosed in parentheses, such as (1), (2), and (3), to facilitate cross-referencing within the manuscript.

All mathematical symbols and variables must be clearly defined when they first appear in the text.

CONCLUSIONS AND RECOMMENDATIONS

The concluding section must summarise the main findings of the study and provide clear answers to the research objectives or questions.

Conclusions should be based on the findings presented in the manuscript and should not introduce new data or arguments.

This section may be divided into two subsections:

Conclusions

The Conclusions subsection should highlight the principal findings and their significance in relation to the research objectives.

Conclusions must be concise, logical, and supported by the results and discussion.

Recommendations

The Recommendations subsection should provide relevant suggestions based on the research findings.

Recommendations may address practical applications, policy implications, institutional improvements, or opportunities for further research, depending on the nature and scope of the study.

The entire section must be written in Times New Roman, 11-point font.

REFERENCES

All references must be prepared in accordance with the Harvard referencing style.

The reference list must be written in Times New Roman, 11-point font, with 6-point spacing after each reference entry.

References must be arranged alphabetically by the surname of the first author or by the name of the institution responsible for the publication.

Every source cited in the manuscript must appear in the reference list, and every reference listed must be cited in the manuscript.

Authors should ensure that all bibliographic information is accurate, complete, and consistent.

The following examples illustrate the required reference formats.

1. Books

Merna, T. and Al-Thani, F.F. (2008). Corporate Risk Management. 2nd ed. John Wiley & Sons Ltd., England.

2. Translated Books

Baudrillard, J. (1970). La Société de Consommation. Nottingham Trent University, Clifton Lane, Nottingham. Translated by J.P. Mayer and B.S. Turner (1998) as The Consumer Society: Myths and Structures. Sage Publications, Thousand Oaks, London.

3. Government Publications

Kementerian Pendidikan dan Kebudayaan RI (2011). Pendidikan Anti Korupsi untuk Perguruan Tinggi. 1st ed. Direktorat Jenderal Pendidikan Tinggi, Bagian Hukum Kepegawaian, Jakarta.

4. Publications Issued by Professional Organisations

Ikatan Akuntan Indonesia (IAI) (2011). Aset Tidak Lancar yang Dimiliki untuk Dijual dan Operasi yang Dihentikan. Pernyataan Standar Akuntansi Keuangan No. 58 (Revisi 2009). DSAK-IAI, Jakarta.

5. Laws and Regulations

Republic of Indonesia (2003). *Undang-Undang Republik Indonesia Nomor 20 Tahun