1 2 WRITING GUIDELINES THESIS AND DISSERTATION Universitas Pembangunan Nasional “Veteran” Jawa Timur Year 2021/2022 3 CHAPTER I WRITING PROPOSALS AND RESEARCH RESULTS OF THESIS AND DISSERTATIONS Thesis and dissertation are academic works that are structured in a systematic, formal, structured and meet methodological principles and standards that are universally accepted. Thesis and Dissertation are scientific reports on the results of research / studies, observations, or investigations carried out by master / doctoral students. Before technically explaining the various types of scientific works, it is first necessary to understand the difference between theory, model and framework. Elinor Ostrom emphasized that a scientist must be able to clearly distinguish the three concepts. Where theory is an explanation of existing phenomena. Theory is structured, systematic and comprehensive. So that, it can be generalized and contextualized to explain the same/similar phenomena in different places or times. The robustness of a theory can be measured by its ability to be generalized at different times and places. A model is a concept designed to test, correct, and improve the existence of a particular theory. The model is an instrument to test the validity of the theory, both validity and reliability. While the framework is the operationalization of theory into an operational tool in research. The function of the framework is to limit the study or research carried out, as well as to provide a clear direction and orientation to the analysis and research questions posed. In Indonesia, theses and dissertations are distinguished at the level of the KKNI (Indonesian National Qualification Framework) or IQF (Indonesian Qualification Framework) as stated in Presidential Regulation no. 8 of 2012. The regulation explicitly states that a thesis (master) must meet the following qualifications: (1) Be able to develop knowledge, technology, and/or art in the field of science or professional practice through research, to produce innovative and tested work. ; (2) Able to solve problems of science, technology, and/or art in the field of science through an inter or multidisciplinary approach; and (3) Able to manage research and development that is beneficial to society and science, and is able to gain national and international recognition. While the dissertation (doctoral) qualifications are as follows: (1) Able to develop new knowledge, technology, and/or art in their scientific field or professional practice through research, to produce creative, original, and tested works; (2) Able to solve problems of science, technology, and/or art in the field of science through inter, multi, and transdisciplinary approaches; and (3) Able to manage, lead, and develop research and development that is beneficial for the benefit of mankind, and is able to gain national and international recognition. These two scientific works are substantively expected to be able to lead students to reach the IQF level at each level of study. and/or new art in their scientific field or professional practice through research, to produce creative, original, and tested works; (2) Able to solve problems of science, technology, and/or art in the field of science through inter, multi, and transdisciplinary approaches; and (3) Able to manage, lead, and develop research and development that is beneficial for the benefit of mankind, and is able to gain national and international recognition. These two scientific works are substantively expected to be able to lead students to reach the IQF level at each level of study. and/or new art in their scientific field or professional practice through research, to produce creative, original, and tested works; (2) Able to solve problems of science, technology, and/or art in the field of science through inter, multi, and transdisciplinary approaches; and (3) Able to manage, lead, and develop research and development that is beneficial for the benefit of mankind, 4 and is able to gain national and international recognition. These two scientific works are substantively expected to be able to lead students to reach the IQF level at each level of study. and/or arts in their scientific fields through inter, multi, and transdisciplinary approaches; and (3) Able to manage, lead, and develop research and development that is beneficial for the benefit of mankind, and is able to gain national and international recognition. These two scientific works are substantively expected to be able to lead students to reach the IQF level at each level of study. and/or arts in their scientific fields through inter, multi, and transdisciplinary approaches; and (3) Able to manage, lead, and develop research and development that is beneficial for the benefit of mankind, and is able to gain national and international recognition. These two scientific works are substantively expected to be able to lead students to reach the IQF level at each level of study. To achieve these qualifications, this writing manual has been prepared as a reference for students who will and are currently writing theses and dissertations. In general, the scientific research method is the basic instrument that must be referred to in compiling these scientific works. Where research methods are basically divided into two major groups, namely Quantitative and Qualitative Methods. However, it is possible for students to use other approaches such as mixed methods (mixed/multi-method) or literature studies (Morgan 2018; Maxwell 2019). As an independent scientific work, the structure of the content of the scientific work, the language style, and the writing style used are very diverse. Therefore, this book is present as a guide or guide in writing scientific papers in the Postgraduate environment of UPN "Veteran" East Java. This handbook is generally applicable to all academics of the UPN “Veteran” East Java postgraduate program. Nevertheless, the academic community must still pay attention to the specificity of each study program in terms of writing scientific papers. In addition, this guideline is still limited to scientific works resulting from quantitative and qualitative research, does not include other types of research that will be developed gradually in the future. 1.1. RESEARCH GAP AND NOVELTY (Implementation of the Novelty Principle) 5 Research gaps are defined as topics or areas where missing or inadequate information limits the ability to reach conclusions for a question. Research needs are defined as gaps that limit the ability of decision makers (policy makers, patients, practitioners) to make decisions. In knowing the novelty, you must first know the spectrum of science that you are engaged in, especially in the field of accounting, the study is very in-depth and has novelty value for science. Novelty is an element of novelty or findings from a study. Research is said to be good if it finds elements of new findings so that it has a contribution both to science and to life. Scientific writings, both theses and dissertations, can still be said to have novelty even though they involve the exact same research as the previous research. Novelty can be from the theme of an existing topic. When we write a scientific thesis / thesis / dissertation that can produce novelty, start by examining the phenomena that occur around you. If there is already an exact study that discusses it, begin to find out whether the conditions in the study are the same as the conditions in the phenomena you observe. In this case, if the conditions are not the same, it is possible that our research contains elements of novelty. Noveltyis the main element that must be considered by students or researchers in writing a thesis/thesis or research report. Novelty is an element of novelty or findings from a study. Research is said to be good if it finds elements of new findings so that it has a contribution both to science and to life. 1.2. QUANTITATIVE RESEARCH Quantitative research methods are the use and process of analyzing research data based on measurement and quantification. The data used in quantitative research is numerical and analyzed using statistics, mathematics or logical systems (Creswell, 2017; Rutberg & Boukidis 2018). Therefore, quantitative research design is not always a hypothesis test, especially if it is based on mathematics or logical systems, usually in the form of operations research such as applied calculus (optimization), linear and unlinear programming, network planning (critical path method / CPM), multi-criteria analysis. , economic base analysis, SWOT and so on (Putra 2011). In conducting quantitative research, technically at least it must refer to the following systematics and standards: 1) TITLE: the title of the research must be specific, empirical, and reveal the concept or variable to be studied. Specific, meaning that it is not general and gives rise to multiple interpretations for the reader. Empirical, meaning that it is possible to translate it into variables and indicators so that data can be collected. 2) CHAPTER I INTRODUCTION: This chapter consists of: Research Background, Problem Formulation, Research Objectives and Research Benefits are described as follows: Research Background: contains a description of the theory that is relevant to the research problem, shows the difference between one theory and another so that researchers can see that there is "something" in the theory that needs to be completed (theoretical gap) through the research to be carried out. The background also contains the results of previous studies that are relevant to the research to be carried out, showing differences with the research to be 6 carried out (research gap), so that researchers can see the "gap" that will become the novelty of the results of the research to be carried out. The background must also contain phenomena or events that occur at local, national and international levels related to research problems (empirical problems). Therefore, researchers need relevant secondary data to support the importance of this research. Research Problem Formulation: The research problem formulation must be specific and can be tested empirically.