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Author Guidelines

Manuscript Consignment

KOMPARTEMEN journal receives the manuscript in the form of research results. The manuscript is sent through On-line Journal System. The submission is accompanied by full curriculum vitae of the author and the format of the manuscript refers to the Guidelines for Writing Articles.


The Guidelines for Writing Articles

Articles typed double space (2 spaces), A4 paper size, typeface Bookman Old Style, font size 11 pts except for tables, graphs, images, and others used font size 10 pts, or unless set specifically on each part of the article (eg, References, and others). The number of manuscript sheets is at least 10 pages and at most 25 pages including abstract and references, for the purposes of editing, the entire manuscript (including tables, figures and mathematical equations) created in a format that can be edited by editor.

Systematic of the Articles

The systematic  of conceptual articles consists of: title, the name of the author (without an academic title), complete address of the author’s institution in which the manuscript was written / created, correspondence address (telephone number, fax number, and e-mail), abstract, keywords, introduction (without subchapter), a major review (divided into sub-headings), cover, and references.

Systematic of research result articles consists of: title, the name of the author (without an academic title), complete address of the author’s institution where the research result was conducted, correspondence address, abstract, keywords, introduction (without subchapter), hypotheses development (if any), research method, results and discussions, conclusions, suggestions, and references. Here are instructions for each part of the manuscript and other things that need to be followed in the writing of the manuscript.



The title maximum consists of 15 words.


Identity of the Author

Identity of the author consist of author’s full name without an academic title and without abbreviations, the name of author’s institution and complete  address (including zip code), as well as correspondence address of the author (phone, fax, and e-mail).


Abstract is written in Indonesian or English at most 250 words in one paragraph. For the purposes of editing, if the article is written in English enclosed also the abstract in Indonesian. Abstract for research result article contains: research objectives, methods used, key findings, and conclusions. Abstract for study / conceptual article contains: a comprehensive short summary of manuscript’s content included thinking idea and conclusions.


Keywords are listed under the abstract, written in English with a word count of 3-6 words / phrases. Keywords contain word or phrase that is often used in the manuscript and considered to represent and / or related to the topic which is discussed for the interests of the article index.


Introduction contains an introduction about the substance of the article according to the topic and purpose, the phenomenon of gaps / research gap / theoretical gap that becomes background of manuscript writing activity. Proposing theoretical concepts, ideas, as well as the findings of previous studies is useful as a comparative material and at the same as reinforcement, enrichment and refinement of discussion, analysis and interpretations. Presentation must be coherent chronologically. The link of logic between a paragraph and the following paragraph must be clear.

Research Method

Method is sufficient information for the reader to be able to follow the flow of research well so that readers who will examine / develop similar research obtain a description of research steps. This part sets out about the types of research, population and sample, the variables of the research, the data used (types and sources), data collection technique, and data analysis techniques (model analysis).


Results and Discussions

Results are presented systematically. Narration in the results contains information extracted from the data, not narrates the data as it is. For the purposes of clarifying information, the author can add tables, images, and others. In addition, the results also present the things listed in the purposes of the research or the results of hypothesis testing submitted. The discussion suggests the interpretation of results and the development of the argument by linking results, theories, and opinions, including a comparison with the results of previous studies. It is also important to be raised the possibility of their research results contribution to the development of science.

Conclusions and Suggestions

Conclusions answer purpose of the research / writing to continue relying on the meaning of the results and a more comprehensive research discussion. Suggestions intended for practical action (institutions studied), for the development of new theories, and for further research.


Literature used is recent literature with maximum limit 10 years from the time of article writing. Number of literature is at least 17 pieces, with at least 80% in the form of primary literature sources (scientific journal). References prepared by sorted alphabetically, chronologically and typed with indented style, single-spaced line spacing, as the following example.


References from journal:

Demiralp, I., D’Mello, R., Schlingemann, F.P., and Subramaniam, V. (2011). Are There Monitoring Benefits to Institutional Ownership? Evidence from Seasoned Equity Offerings”. Journal of Corporate Finance, 17(1), 1340 – 1359.

References from book:

Ferdinand, A. (2011). Metode Penelitian Manajemen, Pedoman Penelitian untuk Penulisan Skripsi, Tesis, dan Disertasi Ilmu Manajemen. Semarang: Badan Penerbit Undip.

References from internet: “Tindak Tegas Penipu Laporan Keuangan Bakrie”. Accessed on date January 27, 2011.


References from Proceeding:

Khafid, M. 2015. Factors Affecting Earnings Persistence
(Institutional Ownership as a Moderating Variable). Proceeding, Airlangga Accounting International Conference.


References from Unpublished Works (Thesis, Dissertation, etc):

Wahyudin, A. 2012. Pengaruh Ownership Structure terhadap Debt Policy dengan Prinsip-Prinsip Corporate Governance sebagai Variabel Intervening. Disertasi (Tidak Dipublikasikan). Program Studi Doktor Ilmu Ekonomi Program Pascasarjana Universitas Diponegoro.

State Documents:

Peraturan Bank Indonesia Nomor: 11/25/PBI/2009 Tentang Penerapan Manajemen Risiko bagi Bank Umum.


Citations in the articles manuscript made in the name format (one word) and the year, such as: Fachrurrozie (2011) for the beginning of a sentence, and (Yanto, 2012) for the end of a sentence. If there are more than two authors used et al. after the first author's name, such as: Asrori, et al. (2010). For reference more than one, citation is based on the chronology of the year or alphabetically if there is the same year. Example: (Asrori, 2010; Kiswanto, 2010; Mukhibad, 2010; Yanto, 2010)) or (Niswah, 2008, Wahyudin, 2009, Khafid, 2010).

Source of citation taken from the work of an institution should mention the acronym of the institution concerned, for example, (IAI, 2013)


Table or figure is presented on a separate page from the body of the text (at the end of the manuscript). Author enough to mention at the part of manuscript text, the inclusion of table or figure. Each table or picture is given serial number, the title that is suitable with the contents of a table or an image, and the source of a citation (if relevant).

Table typed with font size 10 pts, single space line spacing, the title of the table typed above starting from the left edge, with the following form:


Table 3. F Test Result


Sum of Squares


Mean Square






















a. Predictors: (Constant), ln_pred, k_akrual, persist

b. Dependent Variable: market_out

Source: Research data processed.


Image presented by taking a middle position from left-right, title of the figure typed below the image with the position in the middle, with the following form:



Figure 1.1

The Relation of Financial Accounting, Management Accounting,

and Cost Accounting

Source: Kinney and Raiborn (2011)






Click the link below to download the Registration and Article Submission Guidelines


Click the link below to download the Journal Template

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 OpenOffice, Microsoft Word, RTF, or WordPerfect document file format.
  3. Where available, URLs for the references have been provided.
  4. The text is single-spaced; uses a 12-point font; employs italics, rather than underlining (except with URL addresses); 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 is 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.

Copyright Notice

Creative Common License

Creative Commons License
KOMPARTEMEN journal is licensed under a Creative Commons Attribution 4.0 International License.

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 Submission: 0.00 (IDR)

Fast-Track Review: 0.00 (IDR)

Article Publication: 50000.00 (IDR)

If the author needs a printed version of the journal, the author can pay the print costs of Rp 50,000 per copy

ISSN: 2579-8928