INSTRUCTION FOR AUTHOR
Manuscript Preparation, Writing, and Revision Guidelines
 
Preparation:
Minimum Requirements:

Title : No more than 15 words
Abstract : No more than 250 words
Keyword : No More than 6 keywords
Main : Make sure not exceed 10.000 words including: Introduction, Literature Review, Method, Result, Discussion, Conclusion, Limitation, References and Appendices
Language : Written in Bahasa Indonesia or English

 

Writing Guidelines:
The Manuscript is written in the following order:
 
Type the Title of Your Manuscript [The title no more 15 words]

(Research Paper/Conceptual Framework/Systematic Literature Review/Bibliometric/General Review/Point of View/Debate/Critic)
 
ABSTRACT
An abstract is written in English with a single space. The abstract includes a description of the purpose, methods, and results of the research. Abstract written in brief, conscience and written in one paragraph (around 250 words) that summarize important research variables, purpose, and methods (e.g., sample and techniques analysis used), and the answer to the research problem (result). The abstract contains keywords of ideas or basic concepts in the study fields (no more than 6 words). The format should as the following:

Research aims:
Design/Methodology/Approach:
Research findings:  
Theoretical contribution/Originality:
Practitioner/Policy implication: (OPTIONAL) 
Research limitation/Implication: (OPTIONAL)
Keywords: keyword 1; keyword 2; ... (6 words maximum)

Introduction
This section must contains the research background, problem statement, research gaps, novelty, explicit aim, and contributions (the research benefit from theoretical and practical). Please use APA 6th style to make a citation.

For Qualitataive research, research question must be written in this part in the question form by the following format:
RQ1:     mention the problem that represents the research focus.

 

Literature Review and Hypotheses Development (QUANTITATIVE) or Literature Review (QUALITATIVE)
(Section Title)
This section contains theoretical underpinning (mandatory for quantitative method with hypothesis testing) 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 5 (five) years. Also, it is suggested to prioritize the literature in the following order:  reputable journals, reputable bookchapters, international proceedings, and textbooks.

For research with hypothesis testing, the hypothesis development is built by theory support, logical reasoning, and previous research support. After the explanation is formulated, then write your hypothesis in the following format:
H₁: write the formulated hypothesis.                                                      

For qualitative research (without hypothesis testing), this section should highlight only the literature review (theory [if applicable] and previous research and argumentation focused on research review). 

*Note: for non-research papers, this section is not compulsory.
 
Methodology
(Section Title)
This section contains the research design, subject/object/research sample, operational definition, and measurement variable, collecting data technique/instrument, and data analysis also hypothesis testing.

*Note: For non-research papers, this section is not required

Result and Discussion
(Section title)
Explanations between the results and discussions are presented separately where the results appear first. Results part contains the data characteristic and demographic of subject/sample/research respondent in different table, data analysis result, testing instrument and hypothesis (if the research using survey method), findings answering research 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. 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.

 
Figure 1 Ethical Decision Making Process
Source: Jones (1991) and Cohen and Bennie (2006)

Table Example:

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

Acknowledgment (OPTIONAL)
This section is provided for the authors to express their gratitude either for the research funders or the other parties who contribute to research.

Appendix (OPTIONAL)
Contain the research instrument, questionnaires, experiment scenario, interview question list, additional analysis, robustness check, and other instruments.
 
References
PAS 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 JAI 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:

Source
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 (with DOI if any)		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.
Journal (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/
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. 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.

 

FOOTNOTE
Footnotes are only used to provide clarification / additional analysis, which would disrupt the manuscript's continuity when combined into a script. Thus footnotes not be used for reference. Footnotes should be numbered printed superscript. The text of footnote typed with 10 font aligned justify.

ABOUT THE AUTHOR (will be added later by author after paper is accepted for publication in Copyediting phase)
Full Name (X.X.) – Maximum 3 lines brief autobiographical note should be supplied including full name and titles, appointment, the name of the organisation and e-mail address. 

AUTHOR CONTRIBUTIONS (will be added later by author after paper is accepted for publication in Copyediting phase)
Conceptualisation, X.X. and Y.Y.; Methodology, X.X.; Investigation, X.X.; Analysis, X.X.; Original draft preparation, X.X.; Review and editing, X.X.; Visualization, X.X.; Supervision, X.X.; Project administration, X.X.; Funding acquisition, Y.Y. (Some sections can be deleted if not applicable).

CONFLICTS 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.

NOTE: 

NON-RESEARCH PAPER
PAS accepts a non-research paper with certain requirements:

1. Discuss urgent issue problem with potential research issue to overcome the problem emerged.
2. Written with strong and critical analysis. 

 The format of the non-research paper consists of a title, author name(s) and affiliation(s), abstract, introduction, content (must include challenges and research opportunity), conclusion, references.

CONCEPTUAL FRAMEWORK PAPER
A conceptual framework paper is like a research proposal. The writing format is the same as Research Paper, but it does not provide results from data analysis.

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Public Accounting and Sustainability