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Journal of Economics, Business, and Accountancy Ventura Vol. 18, No. 2, August – November 2015, pages 1 – 14

Instructions/Template for Preparing Article for Journal of Eco- nomics, Business, & Accountancy Ventura (2015 Version)  16pt, Book Antiqua,Bold Author1, Author2 ← 12pt, Book Antiqua, Reguler

1 Author Institution, Name of Street, Village/District/Regency, City, ZIP/Postal Code, Province/State, Country ←10pt,Times New Roman, Italic 2 Author Institution, Name of Street, Village/District/Regency, City, ZIP/Postal Code, Province/State, Country

A R T I C L E I N F O A B S T R A C T ← 1 1 Article history: Abstract should include the research topic or problem, purpose of the research, Received method of the research, results, and implication. In one paragraph between 150 – Revised 200 word. Above the article, justify, Book Antiqua 9. Written in sound English and Accepted Indonesian. Abstract should include the research topic or problem, purpose of the research, method of the research, results, and implication. In one paragraph between JEL Classification: 150 – 200 word. Above the article, justify, Book Antiqua 9. Written in sound Eng- lish and Indonesian. Abstract should include the research topic or problem, purpose of the research, method of the research, results, and implication. In one paragraph Key words: between 150 – 200 word. Above the article, justify, Book Antiqua 9. Written in Two until five, sound English and Indonesian. Abstract should include the research topic or prob- Keywords. lem, purpose of the research, method of the research, results, and implication. In one paragraph between 150 – 200 word. Above the article, justify, Book Antiqua 9. DOI: Written in sound English and Indonesian. ←9pt,Book Antiqua, Italic 10.14414/jebav. A B S T R A K

Cakupan minimal yang termuat dalam abstraksi adalah: permasalahan, tujuan penelitian, metode, temuan dan implikasi. Disusun dalam 1 (satu) paragraph. Disajikan di bagian awal artikel, justify, Book Antiqua 9. Jumlah kata antara 150 - 200 kata. Dit- ulis dalam Bahasa Inggris dan Bahasa Indonesia yang benar. Cakupan minimal yang termuat dalam abstraksi adalah: permasalahan, tujuan penelitian, metode, temuan dan implikasi. Disusun dalam 1 (satu) paragraph. Disajikan di bagian awal artikel, justify, Book Antiqua 9. Jumlah kata antara 150 - 200 kata. Ditulis dalam Bahasa Inggris dan Bahasa Indonesia yang benar. Cakupan minimal yang termuat dalam abstraksi adalah: permasalahan, tujuan penelitian, metode, temuan dan implikasi. Dis- usun dalam 1 (satu) paragraph. Disajikan di bagian awal artikel, justify, Book Anti- qua 9. Jumlah kata antara 150 - 200 kata. Ditulis dalam Bahasa Inggris dan Bahasa Indonesia yang benar. Cakupan minimal yang termuat dalam abstraksi adalah: permasalahan, tujuan penelitian, metode, temuan dan implikasi. Disusun dalam 1 (satu) paragraph. Disajikan di bagian awal artikel, justify, Book Antiqua 9. Jumlah kata antara 150 - 200 kata. Ditulis dalam Bahasa Inggris dan Bahasa Indonesia yang benar.

1. INTRODUCTION tion should be about one page, containing the back- Introduction should be about one page, containing ground, reasons to do the research, problem formu- the background, reasons to do the research, prob- lation, purpose of the research and without sub- lem formulation, purpose of the research and with- heading, bullets, or numbering. Introduction out sub-heading, bullets, or numbering. Introduc- should be about one page, containing the back-

* Corresponding author, email address: 1 [email protected], 2 [email protected].

1 Author 1: It should reflect … ground, reasons to do the research, problem formu- ground, reasons to do the research, problem formulation, purpose of the research and without sub- lation, purpose of the research and without sub- heading, bullets, or numbering (Berkman 1994). heading, bullets, or numbering (Willmott 2004, Introduction should be about one page, con- 2006).. taining the background, reasons to do the research, Introduction should be about one page, con- problem formulation, purpose of the research and taining the background, reasons to do the research, without sub-heading, bullets, or numbering. Intro- problem formulation, purpose of the research and duction should be about one page, containing the without sub-heading, bullets, or numbering. Intro- background, reasons to do the research, problem duction should be about one page, containing the formulation, purpose of the research and without background, reasons to do the research, problem sub-heading, bullets, or numbering. Introduction formulation, purpose of the research and without should be about one page, containing the back- sub-heading, bullets, or numbering. Introduction ground, reasons to do the research, problem formu- should be about one page, containing the back- lation, purpose of the research and without sub- ground, reasons to do the research, problem formu- heading, bullets, or numbering (Cengel & Boles lation, purpose of the research and without sub- 1994). heading, bullets, or numbering (Dawkins 1996a, Introduction should be about one page, con- 1996b). taining the background, reasons to do the research, Introduction should be about one page, con- problem formulation, purpose of the research and taining the background, reasons to do the research, without sub-heading, bullets, or numbering. Intro- problem formulation, purpose of the research and duction should be about one page, containing the without sub-heading, bullets, or numbering. Intro- background, reasons to do the research, problem duction should be about one page, containing the formulation, purpose of the research and without background, reasons to do the research, problem sub-heading, bullets, or numbering. Introduction formulation, purpose of the research and without should be about one page, containing the back- sub-heading, bullets, or numbering. Introduction ground, reasons to do the research, problem formu- should be about one page, containing the back- lation, purpose of the research and without sub- ground, reasons to do the research, problem formu- heading, bullets, or numbering (Reid, Parsons & lation, purpose of the research and without sub- Green). heading, bullets, or numbering (Dawkins 1996; Introduction should be about one page, con- Willmott 2004). taining the background, reasons to do the research, Introduction should be about one page, con- problem formulation, purpose of the research and taining the background, reasons to do the research, without sub-heading, bullets, or numbering. Intro- problem formulation, purpose of the research and duction should be about one page, containing the without sub-heading, bullets, or numbering. Intro- background, reasons to do the research, problem duction should be about one page, containing the formulation, purpose of the research and without background, reasons to do the research, problem sub-heading, bullets, or numbering. Introduction formulation, purpose of the research and without should be about one page, containing the back- sub-heading, bullets, or numbering. Introduction ground, reasons to do the research, problem formu- should be about one page, containing the back- lation, purpose of the research and without sub- ground, reasons to do the research, problem formu- heading, bullets, or numbering (Jull et al. 2008). lation, purpose of the research and without sub- Introduction should be about one page, con- heading, bullets, or numbering. taining the background, reasons to do the research, problem formulation, purpose of the research and 2. THEORETICAL FRAMEWORK AND HY- without sub-heading, bullets, or numbering. Intro- POTHESES duction should be about one page, containing the It describes the previously related studies as background, reasons to do the research, problem the primary sources. The use of secondary sources formulation, purpose of the research and without of references should not dominate the total refer- sub-heading, bullets, or numbering. Introduction ences. Quotation should be maximally one para- should be about one page, containing the back- graph and/ or the gist of the quoted sources. It de-

2 Journal of Economics, Business, and Accountancy Ventura Vol. 18, No. 2, August – November 2015, pages 1 – 14 scribes the previously related studies as the prima- Quotation should be maximally one paragraph ry sources. The use of secondary sources of refer- and/ or the gist of the quoted sources. It describes ences should not dominate the total references. the previously related studies as the primary Quotation should be maximally one paragraph sources. The use of secondary sources of references and/ or the gist of the quoted sources. It describes should not dominate the total references. Quotation the previously related studies as the primary should be maximally one paragraph and/ or the sources. The use of secondary sources of references gist of the quoted sources (Bhattacharjee 1998). should not dominate the total references. Quotation It describes the previously related studies as should be maximally one paragraph and/ or the the primary sources. The use of secondary sources gist of the quoted sources (Australian Government of references should not dominate the total refer- Publishing Service 1987). ences. Quotation should be maximally one para- It describes the previously related studies as graph and/ or the gist of the quoted sources. It de- the primary sources. The use of secondary sources scribes the previously related studies as the prima- of references should not dominate the total refer- ry sources. The use of secondary sources of references. Quotation should be maximally one para- ences should not dominate the total references. graph and/ or the gist of the quoted sources. It de- Quotation should be maximally one paragraph scribes the previously related studies as the prima- and/ or the gist of the quoted sources. It describes ry sources. The use of secondary sources of refer- the previously related studies as the primary ences should not dominate the total references. sources. The use of secondary sources of references Quotation should be maximally one paragraph should not dominate the total references. Quotation and/ or the gist of the quoted sources. It describes should be maximally one paragraph and/ or the the previously related studies as the primary gist of the quoted sources (Bernstein 1995). sources. The use of secondary sources of references 3. RESEARCH METHOD should not dominate the total references. Quotation It comprises the procedures or steps of the research, should be maximally one paragraph and/ or the e.g., from the methods of sampling to the data anal- gist of the quoted sources (Pring 2004). ysis, and presented in brief and concisely by num- It describes the previously related studies as bering. It comprises the procedures or steps of the the primary sources. The use of secondary sources research, e.g., from the methods of sampling to the of references should not dominate the total refer- data analysis, and presented in brief and concisely ences. Quotation should be maximally one para- by numbering. It comprises the procedures or steps graph and/ or the gist of the quoted sources. It de- of the research, e.g., from the methods of sampling scribes the previously related studies as the prima- to the data analysis, and presented in brief and con- ry sources (ed. Sjostrand 1993). The use of sec- cisely by numbering. ondary sources of references should not dominate It comprises the procedures or steps of the re- the total references. Quotation should be maximally search, e.g., from the methods of sampling to the one paragraph and/ or the gist of the quoted data analysis, and presented in brief and concisely sources. It describes the previously related studies by numbering. It comprises the procedures or steps as the primary sources. The use of secondary of the research, e.g., from the methods of sampling sources of references should not dominate the total to the data analysis, and presented in brief and con- references. Quotation should be maximally one cisely by numbering. It comprises the procedures paragraph and/ or the gist of the quoted sources or steps of the research, e.g., from the methods of (eds Pike & Sarkar 1986). sampling to the data analysis, and presented in It describes the previously related studies as brief and concisely by numbering. the primary sources. The use of secondary sources It comprises the procedures or steps of the re- of references should not dominate the total refer- search, e.g., from the methods of sampling to the ences. Quotation should be maximally one para- data analysis, and presented in brief and concisely graph and/ or the gist of the quoted sources. It de- by numbering. It comprises the procedures or steps scribes the previously related studies as the prima- of the research, e.g., from the methods of sampling ry sources. The use of secondary sources of refer- to the data analysis, and presented in brief and con- ences should not dominate the total references. cisely by numbering. It comprises the procedures

3 Author 1: It should reflect … or steps of the research, e.g., from the methods of should not be the rough output but in the processed sampling to the data analysis, and presented in and brief summary. Tables and pictures are present- brief and concisely by numbering. ed consistently in the center and the titles are above for the tables and below for the pictures (Exelby 4. DATA ANALYSIS AND DISCUSSION 1997). It presents the analysis of the related results, It presents the analysis of the related results, theories, and hypotheses (if any) based on the theories, and hypotheses (if any) based on the writer’s reasoning. Data analysis and discussion writer’s reasoning. Data analysis and discussion should be presented in brief but clear and it is not should be presented in brief but clear and it is not dominated by table presentation. The tables which dominated by table presentation. The tables which are presented should not be the rough output but in are presented should not be the rough output but the processed and brief summary. Tables and pic- in the processed and brief summary. Tables and tures are presented consistently in the center and the pictures are presented consistently in the center titles are above for the tables and below for the pic- and the titles are above for the tables and below for tures (Mortimer & Cox 1999). the pictures. Bourassa (1999) emphasized it It presents the analysis of the related results, presents the analysis of the related results, theories, theories, and hypotheses (if any) based on the and hypotheses (if any) based on the writer’s rea- writer’s reasoning. Data analysis and discussion soning. Data analysis and discussion should be pre- should be presented in brief but clear and it is not sented in brief but clear and it is not dominated by dominated by table presentation. The tables which table presentation. The tables which are presented are presented should not be the rough output but in should not be the rough output but in the pro- the processed and brief summary (Rathbun, West & cessed and brief summary. Tables and pictures are Hausken 2003). Tables and pictures are presented presented consistently in the center and the titles consistently in the center and the titles are above for are above for the tables and below for the pictures the tables and below for the pictures. It presents the change (Bowden and Fairley 1996). analysis of the related results, theories, and hypothe- It presents the analysis of the related results, ses (if any) based on the writer’s reasoning (Simpson theories, and hypotheses (if any) based on the 1997). Data analysis and discussion should be pre- writer’s reasoning. Data analysis and discussion sented in brief but clear and it is not dominated by should be presented in brief but clear and it is not table presentation. The tables which are presented dominated by table presentation. The tables which should not be the rough output but in the processed are presented should not be the rough output but in and brief summary (Porteous 2007). Tables and pic- the processed and brief summary (Huffman 1996). tures are presented consistently in the center and the Tables and pictures are presented consistently in the titles are above for the tables and below for the pic- center and the titles are above for the tables and be- tures (Albanese 2009). low for the pictures. It presents the analysis of the re- It presents the analysis of the related results, lated results, theories, and hypotheses (if any) based theories, and hypotheses (if any) based on the on the writer’s reasoning. Data analysis and discus- writer’s reasoning (University of Queensland Li- sion should be presented in brief but clear and it is brary 2009). Data analysis and discussion should be not dominated by table presentation. The tables presented in brief but clear and it is not dominated which are presented should not be the rough output by table presentation (Bliss n.d.). The tables which but in the processed and brief summary. Tables and are presented should not be the rough output but in pictures are presented consistently in the center and the processed and brief summary. Tables and pic- the titles are above for the tables and below for the tures are presented consistently in the center and the pictures (Daniel 2009). titles are above for the tables and below for the pic- It presents the analysis of the related results, tures (Cookson 1985). It presents the analysis of the theories, and hypotheses (if any) based on the related results, theories, and hypotheses (if any) writer’s reasoning (Donahue-Wallace & Chanda based on the writer’s reasoning. Data analysis and 2005). Data analysis and discussion should be pre- discussion should be presented in brief but clear and sented in brief but clear and it is not dominated by it is not dominated by table presentation (Interna- table presentation. The tables which are presented tional Organization for Standardization 1982). The

4 Journal of Economics, Business, and Accountancy Ventura Vol. 18, No. 2, August – November 2015, pages 1 – 14 tables which are presented should not be the rough ment and Local Government, viewed 30 Janu- output but in the processed and brief summary. Ta- ary 2009, . low for the pictures (Department of Mines and Ener- Australian Government Publishing Service 1987, gy, Queensland 1996). Commonwealth printing and publishing manual, 2nd edn, A.G.P.S., Canberra. 5. CONCLUSION, IMPLICATION, SUGGES- Be, know, do: leadership the Army way 2004, Jossey- TION, AND LIMITATIONS Bass, San Francisco. It is the closing of the article which reflects the Berkman, RI 1994, Find It fast: how to uncover expert essence and reasoning of the research by the writer. information on any subject, Harper Perennial, It is also logically based on the evidence taken New York. from, and presented by the writer in paragraphs. Bernstein, D 1995, ‘Transportation planning’, in WF Implication, limitations, and suggestions are also Chen (ed.), The civil engineering handbook, CRC presented in paragraphs without numbering. It is Press, Boca Raton, pp. 231-61. the closing of the article which reflects the essence Bhattacharjee, M 1998, Notes of infinite permutation and reasoning of the research by the writer. It is groups, Lecture notes in mathematics no. 1698, also logically based on the evidence taken from, Springer, New York. and presented by the writer in paragraphs. Implica- Bliss, SE n.d., The effect of emotional intelligence on a tion, limitations, and suggestions are also presented modern organizational leader’s ability to make in paragraphs without numbering. effective decisions, viewed 10 February 2008, It is the closing of the article which reflects the . essence and reasoning of the research by the writer. Bourassa, S 1999, ‘Effects of child care on young It is also logically based on the evidence taken children’, Proceedings of the third annual meeting from, and presented by the writer in paragraphs. of the International Society for Child Psychology, Implication, limitations, and suggestions are also International Society for Child Psychology, At- presented in paragraphs without numbering. It is lanta, Georgia, pp. 44-6. the closing of the article which reflects the essence Bowden, FJ & Fairley, CK 1996, ‘Endemic STDs in and reasoning of the research by the writer. It is the Northern Territory: estimations of effective also logically based on the evidence taken from, rates of partner change’, paper presented to the and presented by the writer in paragraphs. Implica- scientific meeting of the Royal Australian Col- tion, limitations, and suggestions are also presented lege of Physicians, Darwin, 24-25 June. in paragraphs without numbering. Cengel, YA & Boles, MA 1994, Thermodynamics: an It is the closing of the article which reflects the engineering approach, 2nd edn, McGraw Hill, essence and reasoning of the research by the writer. London. It is also logically based on the evidence taken Cookson, AH 1985, Particle trap for compressed gas from, and presented by the writer in paragraphs. insulated transmission systems, US Patent Implication, limitations, and suggestions are also 4554399. presented in paragraphs without numbering. It is Daniel, TT 2009, 'Learning from simpler times', Risk the closing of the article which reflects the essence Management, vol. 56, no. 1, pp. 40-44, viewed 30 and reasoning of the research by the writer. It is January 2009, . also logically based on the evidence taken from, Dawkins, R 1996a, Climbing Mount Improbable, and presented by the writer in paragraphs. Implica- Viking, London. tion, limitations, and suggestions are also presented Dawkins, R 1996b, River out of Eden, Phoenix, Lon- in paragraphs without numbering. don. Department of Mines and Energy, Queensland REFERENCES 1996, Dotswood, Australia 1:100 000 geological Albanese, A 2009, Fairer compensation for air trav- series, sheet 8158, Department of Mines and ellers, media release, 29 January, Minister for Energy, Queensland, Brisbane. Infrastructure, Transport, Regional Develop- Donahue-Wallace, K & Chanda, J 2005, 'A case

5 Author 1: It should reflect …

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