1.   The Article has not been published in other media. It does not contain element of plagiarism.

2.     The article can be a result of research or conceptual articles or the application of theory, and case reports or book reviews. The article can be written in Bahasa Indonesia or English for 10-25 pages including references and tables. The article is computer-typed on A4 paper with the top and left margins as 4 cm, bottom and right margins as 3 cm using Times New Roman font type, with the font size as 12 and 1.5 spacing. Title text in Bahasa Indonesia consists of 12 words maximally, while for English consists of 10 words maximally.

3.     In the article, the author name is attached and the author’s name order must be agreed by all the authors, generally based on the contribution, and all authors are responsible for the content of the article. The author name is typed bold and italicized using Times New Roman font with the size of 12.

4.     The author must be accompanied address, including Name of the university where the authors study and the origin authors’ institutions as well as the email address. The writing of the author's address using Times New Roman font with the size of 12, but it is not typed bold and not italicized.

5.     The article must be along with an abstract in Bahasa and English (for Article written in Bahasa Indonesia) or in English (for Article written in English) with a maximum word count of 200 words in an essay format, the font size is 10 of Times New Roman using a single space, and the English article is not italicized. The writing of ABSTRAK for Bahasa and the word ABSTRACT for English articles using the font size is 12 of Time New Roman in bold.

6.     The abstract is translated in both English and Bahasa and it must be completed with Keywords using Times New Roman font with the size of 10 with single spacing, and the font is bold and italicized, consists of 3-5 words each.

7.     The INTRODUCTION is written in uppercase of Times New Roman, bold and spaced 1.5. Introduction contains background of the problem; hypothesis (if any); the purposes of research; generally the article is not too extensive, just 3-4 paragraphs or 2 pages, the spaces is 1.5; introductory refer to some literature which is the basis or reason for the study; also includes front line of current knowledge.

8.     Literature review is not written separately from the introduction. It means that the literature review include in the INTRODUCTION. Reference should be a primary reference, relevant, and up to date; not too extensive meaning that the literature review is not too broad; and do not quote from someone else ,for example ... Ahmad in Badu ...

9.     Method in the article is the subject, and the object of research is described in details; if the method refers to the standard procedure, then the author should write the default and do not refer to the practicum procedure. It does not use the command line (the analytical equipment even up to type).

10.   DISCUSSION is written in capital letters of Times New Roman with the font size of 12 and typed bold. The discussion includes systematic presentation, only the data/information related to the research objectives; simplify the tables and use the open table, and image maps more focused on the object of study and the file size is not too large and complicated (pursued in JPG format); tables and figures are numbered. The purpose of the DISCUSSION is to determine how the results of the study are discussed by the researcher or author, the author also limits the discovery. The Example table presentation (Table 5).

11.   CONCLUSION is typed in bold capital letters of Times New Roman with the font size 12. In Conclusion, it is advised to mention the recommendation or suggestion that includes in paragraphs and it is not separated.

12.   The writing format (citation, references) is as follows: a) all cited sources must be written in references, and vice versa, b) cited sources are academic, c) references are written in single-spaced, alphabetically ordered (not numbered), d) If a source cited is by one author, the author’s last name should be written first, and followed by the initials of his first and middle name, the year, the title and so forth, e) If it has more than two, the first author's name is written the same as e), and then followed with the other authors’ names as follows: initials of first name and middle name, followed last name, (f) no “et al” in bibliography/references.

      Bibliography format example

  • Book : Last name, acronym (initials) of the first and middle name (if any), year of publication, title of book (italics), edition of the book, place of publication, the name of publisher.

Yaya, R., A.E. Martawireja, dan A. Abdurahim. 2009. Akuntansi Perbankan  Syariah: Teori dan Praktik Kontemporer. Edisi Pertama. Cetak Pertama, Jakart: Salemba Empat.

Merna T. Dan F.F. Al-Thani. 2008. Corporate Risk Management. 2nd ed, England: John Welly and Sons Ltd.

Wiley, J. 2006. Contemporary Financial Management.3rd ed. Mc. Los Angeles: GrowHill.

  • Translated Textbook: the original author's last name, an acronym (initials) of the first name and middle name (if any), year of publication, title of the original book (italics), edition/printing, publisher names, city of publisher, the name of the translator, year, title of book (italics), edition/printing, place of publication, publisher name.

Baudrillard, J. 1970. La Société de Consommation. Nottingham Trent University. Clifton Lane, Nottingham. Terjemahan J.P. Mayer dan B.S.Turner. 1998. The Consumer Society: Myths and Structure. Sage Publication Inc, London: Thousand Oaks.

Cresswell, J.W.2008. Research Design: Qualitative, Quantitative, and Mixed Methods Approaches. Edisi Ketiga. Sage Publication. California. Terjemahan A. Fawaid. 2010. Research Design: Pendekatan Kualitatif, Kuantitatif, dan Mixed. Cetakan 1, Yogyakarta: Pustaka Pelajar.

Kieso, D.E., J.J. Weygandt, dan T.D. Warfield. 2007. Intermediate Accounting. Twelfth Edition. John Wiley & Sons, Inc.USA. Terjemahan E. Salim. 2008. Akuntansi Intermediate. Edisi keduabelas. . Jilid 2, Jakarta: Erlangga.

  • Books Published by Institution/Agency/Organization, writing rules: Name of Institution/ Agency/Organization, year of publication, title of book (italics), edition/printing, publisher names, place of publication.

Badan Pusat Statistik. 2013. Laporan Bulan Data Sosial Ekonomi. Januari. BPS Jawa Timur. Surabaya.

Kementerian Pendidikan dan Kebudayaan RI. 2011. Pendidikan Anti korupsi untuk Perguruan Tinggi. Cetakan 1. Direktirat Jenderal Pendidikan Tinggi. Bagian Hukum Kepegawaian Jakarta.

Lembaga Administrasi Negara RI. 2012. Laporan Akuntabilitas Kinerja Lembaga Administrasi Negara RI Tahun 2011. LAN. Jakarta.

  • Books published by the Institution / agency /organization (Contains Rules, Law, etc). Writing rules: Name of institution/ agency/ organization, year of publication, title of referenced law (in italics), serial number or rules/laws, edition/printing, publisher names, place of publication.

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.

Koordinasi Perguruan Tinggi Swasta (Koperti) Wilayah VII Jawa Timur. 2012. Standar Nasional Pendidikan. Peraturan Pemerintah Republik Indonesia Nomor 19 Tahun 2005. Sun-Bagian Akreditasi dan Publikasi Kopertis VII. Surabaya.

  • Rule of Law etc (unattached printed, not a set of books), the writing rules as follows: the number and the regulation/law, title of referenced regulations/laws (in italics), the date of approval (if any) , gazette number (if any), publisher organization (if any), place of publication.

Undang-Undang Republik Indonesia Nomor 20 tahun 2003 Sistem Pendidikan Nasional. 8 juli 2003. Lembaran Negara Republik Indonesia Tahun 2003 Nomor 4301. Jakarta.

Pernyatan Standar Akuntansi Keuangan No.58 (Revisi 2009) Aset Tidak Lancar yang Dimiliki untuk Dijual dan Operasi yang Dihentikan. Dewan Standar Akuntansi Keuangan-Ikatan Akuntan Indonesia. Jakarta.

  • Articles in the Journal, the writing rule are: last name, acronym (initials) first name and middle name (if any), year of publication, title of article (quoted), name of journal (in italics), volume and number of the journal (journal number in parentheses), article page number in the journal.

Riduwan, A., I. Triyuwono, G.Irianto, dan U. Ludigdo. 2010. Semiotika Laba Akuntansi: Studi Kritikal-Posmodernis Derridean. Jurnal Akuntansi dan Keuangan Indonesia 7(1): 38-60.

Veronica, S. Dan Y.S. Bachtiar. 2005. “The Role of Governance in Preventing Misstated Financial Statement”. Jurnal Akuntansi dan Keuangan Indonesia 2(1): 159-173.

Riduwan, A.2010. “Etika dan Perilaku Koruptif dalam Praktik Manajemen Laba”. Jurnal Akuntansi & Auditing Indonesia 14(2): 121-141.

  • Seminars/Symposium Articles (in Proceedings), the writing rules are: last name, acronym (initials) first name and middle name (if any), year of publication, the name of the proceedings (italicized), the number and volume of proceedings (if any, italicized), page numbers of articles in the proceedings.

Dewi, A.R. 2003. Pengaruh Konservatisme Laporan Keuangan Terhadapa Earnings Response Coeficient. Prosiding Simposium Nasional Akuntansi VI Surabaya. Universitas Airlangga: 119-159.

  • Seminars/Symposium Articles (unattached printing), the writing rules are: last name, acronym (initials) first name and middle name (if any), year of publication, name of seminars/symposium (italicized), the date of the seminar/symposium, article page numbers.

Kalana, L.S.Ngumar, dan L.B.Rihardjo.2012. Independensi Auditor Berbasis Kultur dan Filsafat Heerbert Blumer. Simposium Nasional Akuntansi XV Banjarmasin. 20-23 September: 1-25.

  • An article in anthology book with editor, the writing rules are : last name, acronym (initials) of first name and middle name (if any), year of publication, title of article, title of book (italicized), name of editor books, place of publication, publisher.

Azra, A. 2005. Pluralisme Islam Dalam Perpektif Historis. Dalam Nilai-nilai Pluralisme Islam:Bingkai Gagasan Yang berserak. Editor M. Sururin. Cetakan 1, Bandung: Penerbit Nuansa.

Barth, M.E.2004. Fair Values and Financial Statement Volatility. Dalam The Market Dicipline Across Countries and Industries. Editor C. Borio, W.C.Hunter, G.G. Kaufman, dan K. Tsatsaronis, Cambridge: MIT Press.

  • Thesis/script/Dissertation, the rules of writing are: last name, acronym (initials) first name and middle name (if any), year, title of thesis/script/dissertation, thesis/script/dissertation (italicized), place of University, the name of the study program and/or university.

Samsi, N. 2012. Pengaruh Pengalaman kerja, Independensi, dan Kompetensi terhadap Kualitas Hasil pemeriksaan dengan kepatuhan Etika Auditor sebagai Variabel Pemoderasi. Tesis, Surabaya: Program S2 Akuntansi Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA).

Natsir, M. 2008. Studi Efektivitas mekanisme Transmisi Kebijakan Moneter di Indonesia Melalui Jalur Suku Bunga, Jalur Nilai tukar, dan Jalur Ekspektasi Inflasi Periode 1990: 2-2007:1. Disertasi, Surabaya: Program Pascasarjana Universitas Airlangga.

  • An article from the Internet, the rules of writing are: last name, acronym (initials) first name and middle name (if any), year, title (italicized),  date and time of the download, url of website.

Yahya, H. 2005. Realitas dan Pancaindra Anda. Diakses pada tanggal 27 Januari 2008. <>.

  • Scientific Speech Papers etc, the rules of writing: last name, acronym (initials) first name and middle name (if any), year, title, nature / purpose paper (italics), name of event, date of event, the city of event.

Takwim, B. 2005. Habitus: Perlengkapan dan Kerangka Panduan Gaya Hidup. Makalah Diskusi Panel. Extension Course Resistensi Gaya Hidup. Forum Studi Kebudayaan Institut Teknologi Bandung. 20 Mei. Bandung.

  • News of magazine or newspaper, the rules of writing are: author, year (date, page if any), news ’ headline (quote), the name of the magazine/newspaper (italicized) the number and/or volume (if applicable), place of publication, publisher.

Said, Sudirman. 5 Februari 2002. “Belajar dari Skandal Enron”. Koran Tempo. Jakarta: Majalah Tempo.

13.   Systematics of writing: (a) title, (b) the identity of the author, (c) the date of submission of the manuscript, (d) abstract, (e) keyword, (f) introduction (with no heading and section), (g) discussion, (h) conclusions, (i) bibliography / reference list.

14.   Jurnal Studi Komunikasi’s writing style should refer to the Minister of National Education Regulation No. 46 year 2009 on General Guidelines for Ejaan Bahasa Indonesia (EYD) yang Disempurnakan.

15.   It should be noted that the manuscript for the Jurnal Studi Komunikasi does not use footnotes in the text because it can distract the reader. If necessary, author can write as Endnote.






Faculty of Communications Science – Dr. Soetomo University,

84 Semolowaru Street, Sukolilo, Surabaya – East Java, Indonesia.