Submissions

This journal is not accepting submissions at this time.

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.
  • 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).
  • The submission file is in OpenOffice, Microsoft Word, or RTF document file format.
  • Where available, URLs for the references have been provided.
  • 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.
  • The text adheres to the stylistic and bibliographic requirements outlined in the Author Guidelines.

Author Guidelines

GENERAL INFORMATION

Submitted manuscripts should not contain previously published material and must not be under consideration for publication elsewhere.

Manuscript should be written in Bahasa Indonesia or English. If the author not an English native, the author strongly advised to ask English-speaking colleague to proofread the article.

Manuscript should be submitted through online submission and formatted as according to the Benefit template and saved as a Word (.doc/ .docx) file. Click the link here to access the author template that we use as of June 2021.

Manuscripts that do not conform to the BENEFIT Author Guidelines may be returned to the author without review or put on hold until the submission is deemed in compliance with the requirements.

Once an accepted manuscript is assigned to a specific issue, authors will be notified as to the scheduled publication date and when they can expect to receive the page proofs via e-mail. If the corresponding author will be unavailable to review these proofs, arrangements should be made for a coauthor or colleague to read and return the proofs.

Statements made in the article, including changes made by the Editor or manuscript editor, are the responsibility of the author and not of the BENEFIT.

 

WRITING SYSTEM

Title

Title should be as simple, clear and precise as possible. It should say what the article is about and can include findings.

 

Names, complete institutional affiliations and e-mail addresses

Abstract

The abstract should clearly state the objective, materials (or subjects) and methods, results, and conclusions of the study. Include actual data. Do not use abbreviations. Do not use reference citations.

 

Abstract should be written in English and Bahasa Indonesia, consists of no more than 200 words.

 

Author should provide maximum 7 keywords representing what are essentials in the article

 

 

PRELIMINARY

Introduction, background of the research, research objectives, and the contribution of research.

LITERATURE REVIEW AND HYPOTHESES FORMULATION.

The literature review and hypothesis formulation contains a literature review previously associated with research and development of hypotheses. Hypotheses should not be there, especially for research with qualitative methods.

RESEARCH METHODS

Research methods include the proposed research or study design, objectives and targets of the study (the sample population), data collection techniques, models, research and analysis techniques.

RESULTS AND DISCUSSION

Results and discussion contains the results of data analysis, hypothesis testing, to answer the research questions, findings and interpret the findings.

CONCLUSION

Conclusion The present study conclusions, implications and suggestions for future research

REFERENCE LIST

Reference list contains the sources referred to in article writing.

 

FORMAT

1 Article typed in 10 point font size with a space 1,15.

2 limit up, down, left and right sides of at least 2.5 cm.

3 The article was written as efficiently as possible in accordance with the requirements, the length of articles ranging from 10-25 pages.

4 All pages, including references and attachments must be numbered pages.

5 Title centered in bold capital letters, font size 14, whereas subtitles in bold flat middle with a font size of 12 points.

 

TABLES AND FIGURES (GRAPHIC)

1 Table and images are presented as efficient as possible (only present the results) and inserted into the script. The results of data processing of statistical software is not justified used directly in writing the article, but must be processed first in the form of images, or the appropriate table.

2 Tables and drawings were given an order number and the full title of which shows the contents of tables or figures.

3 References to tables or figures should be provided on the manuscript.

4 Source Tables and Figures should be included.

5 Picture should be prepared in a form that can be printed.

 

QUOTE

  1. Citations in the text written between brackets open and close parenthesis mentioning the author's last name, the year without a comma, and page number if necessary.
  2. One citation resource with one author: (Syafruddin 2001); with two authors (Habbe and Hartono 2000); more than three authors: (Boediono et al. 1999); more than one source quote by different authors: (Mardiyah 2001; Kusumawati 1999); more than one source citation with the same authors (Djakman 1998, 2000).
  3. If the quote with the page number (Brownell, 1981, 845).
  4. If the references are a writer with more than one article in the same year, then in quotations use letters a, b, ... after year. Example: (Joni 1999a, 1999b) or (Joni 1999a, David, 2000b).
  5. If the author's name is mentioned in the text, the name does not need to be mentioned in the citation. Example: "Alam (1998) states …"
  6. Source of quotations taken from the work of an institution should mention the acronym of the institution concerned, for example, (IAI, 1994).

 

REFERENCE

  1. The author should use a reference manager EndNote or Mendeley for making reference
  2. Reference precedence issue last 10 years.
  3. Reference lists are sorted alphabetically and are not to be numbered.
  4. Writing a reference list use APA style.

 

Books

Bringham, E. F. 1992. Fundamental of Financial Management 6th. Fort Wort: The Dryden Press.

Guan, L., D. R. Hansen, and M. M. Mowen. 2009. Cost Management. Mason: South Western.

Booth, W. C. et al. 1995. The Craft of Research. Chicago: University of Chicago Press.

 

Institutional Author

Ikatan Akuntan Indonesia. 2004. Standar Profesional Akuntan Publik. Jakarta: Divisi Penerbitan IAI.

 

Journal

Suwaldiman. 2004. The Power of Politic and Lobbying Parties in the Australian Accounting Regulation Reform Program. Jurnal Akuntansi dan Auditing Indonesia Vol. 8, No. 2, hal. 66 - 78.

 

Website

Australian Bureau of Statistics. 2000. 1996 Census of Population and Housing: Northern (Statistical Division) Queensland. Diunduh tanggal 19 Agustus 2001, http://www.abs.gov.au.

Bond, T. 2004. ED1401: Childhood and Adolescence, week 12 notes. Diunduh tanggal 25 Februari 2005, http://learnjcu2004.jcu.edu.au.

 

Workshop

Abbott, K. and  J. Seymour. 1997. Trapping The Papaya Fruit Fly in North Queensland. Paper presented at the Australian Entomological Society Conference, Melbourne.

Fitriany dan D. Sari. 2008. Studi atas Pelaksanaan PBL dan Hubungannya dengan Prestasi Mahasiswa. Paper dipresentasikan pada acara Simposium Nasional Akuntansi XI, Pontianak.

 

Tesis/Disertasi/Working Paper

Robertson, J.S. 2011. Capitalism and Accounting in the Dutch East-India Company 1602-1623: An Historical Study of Determining Influences and Practices. Disertasi tidak diterbitkan, Universitas Wollongong, New South Wales, Australia.

 

Footnote

Footnotes are used only to provide clarification / additional analysis, which when combined into a script would disrupt the continuity of the manuscript. Thus footnotes not be used for reference. Footnotes should be numbered printed superscript. The text of the footnote is placed directly on the page contained superscript number.

 

Data Policy and Availability

Authors of articles are expected to provide the data it has those who need them and provide information on how to obtain such data. If the article uses a survey or experimental approach, the entire instrument (questionnaires, case, plan interviews, etc.) must be attached.

Articles

Section default policy

Privacy Statement

Benefit: Jurnal Manajemen dan Bisnis' ethics statement are based on COPE’s Best Practice Guidelines for Journal Editors.

Hasil gambar untuk committee on publication ethics logo

PUBLISHING DECISIONS

The editor is responsible for deciding which of the articles submitted to the journal should be published.
The editor may be guided by the policies of the journal's editorial board and constrained by such legal requirements as shall then be in force regarding libel, copyright infringement and plagiarism. The editor may confer with other editors or reviewers in making this decision.

Fair play
An editor at any time evaluate manuscripts for their intellectual content without regard to race, gender, sexual orientation, religious belief, ethnic origin, citizenship, or political philosophy of the authors.

Confidentiality
The editor and any editorial staff must not disclose any information about a submitted manuscript to anyone other than the corresponding author, reviewers, potential reviewers, other editorial advisers, and the publisher, as appropriate.

Disclosure and conflicts of interest
Unpublished materials disclosed in a submitted manuscript must not be used in an editor's own research without the express written consent of the author.

DUTIES OF REVIEWERS

Contribution to Editorial Decisions
Peer review assists the editor in making editorial decisions and through the editorial communications with the author may also assist the author in improving the paper.

Promptness
Any selected referee who feels unqualified to review the research reported in a manuscript or knows that its prompt review will be impossible should notify the editor and excuse himself from the review process.

Confidentiality
Any manuscripts received for review must be treated as confidential documents. They must not be shown to or discussed with others except as authorized by the editor.

Standards of Objectivity
Reviews should be conducted objectively. Personal criticism of the author is inappropriate. Referees should express their views clearly with supporting arguments.

Acknowledgement of Sources
Reviewers should identify relevant published work that has not been cited by the authors. Any statement that an observation, derivation, or argument had been previously reported should be accompanied by the relevant citation. A reviewer should also call to the editor's attention any substantial similarity or overlap between the manuscript under consideration and any other published paper of which they have personal knowledge.

Disclosure and Conflict of Interest
Privileged information or ideas obtained through peer review must be kept confidential and not used for personal advantage. Reviewers should not consider manuscripts in which they have conflicts of interest resulting from competitive, collaborative, or other relationships or connections with any of the authors, companies, or institutions connected to the papers.

DUTIES OF AUTHORS

Reporting standards
Authors of reports of original research should present an accurate account of the work performed as well as an objective discussion of its significance. Underlying data should be represented accurately in the paper. A paper should contain sufficient detail and references to permit others to replicate the work. Fraudulent or knowingly inaccurate statements constitute unethical behavior and are unacceptable.

Originality and Plagiarism
The authors should ensure that they have written entirely original works, and if the authors have used the work and/or words of others that this has been appropriately cited or quoted.

Multiple, Redundant or Concurrent Publication
An author should not in general publish manuscripts describing essentially the same research in more than one journal or primary publication. Submitting the same manuscript to more than one journal concurrently constitutes unethical publishing behaviour and is unacceptable.

Acknowledgement of Sources
Proper acknowledgment of the work of others must always be given. Authors should cite publications that have been influential in determining the nature of the reported work.

Authorship of the Paper
Authorship should be limited to those who have made a significant contribution to the conception, design, execution, or interpretation of the reported study. All those who have made significant contributions should be listed as co-authors. Where there are others who have participated in certain substantive aspects of the research project, they should be acknowledged or listed as contributors.

The corresponding author should ensure that all appropriate co-authors and no inappropriate co-authors are included on the paper, and that all co-authors have seen and approved the final version of the paper and have agreed to its submission for publication.

Disclosure and Conflicts of Interest
All authors should disclose in their manuscript any financial or other substantive conflict of interest that might be construed to influence the results or interpretation of their manuscript. All sources of financial support for the project should be disclosed.

Fundamental errors in published works
When an author discovers a significant error or inaccuracy in his/her own published work, it is the author’s obligation to promptly notify the journal editor or publisher and cooperate with the editor to retract or correct the paper.