Author Guideline

Manuscript Submission
The manuscript should be submitted in the form of softcopy by using Open Journal System through https://www.unisbank.ac.id/ojs/index.php/fe3/ .

Writing Instruction
The manuscript should be a double – spaced with maximum 20 pages including abstract and reference, paper sized A4, using Book Antiqua 11 pts font, except for the table, chart, and figure using 10 pts.

Manuscript Systematic
Conceptual systematic of manuscript should consist of title, author’s name (without academic title, address where the manuscript is written, address for correspondence (email) abstract, keyword, introduction without subheading, hypotheses development (optional), methods, result, conclusion, suggestion, and reference. The following instruction for each part of the manuscript and another way which needs to the writing of the manuscript.

Title
Maximum consist of 14 words

Author Data
Consist of the full name without academic title and abbreviation, the name of author affiliation institution and complete address (including zip code), address for corresponding author (telephone and email).

Abstract
Writing in Bahasa Indonesia with 150 – 200 words, consist of one paragraph. Abstract for research manuscript contains the purpose of research, methods, findings and conclusions. Abstract for study article contains a summary of the overall content with idea inferred.

Keywords
Writing in English with three until six phrases. Keyword contains words or phrases which often used for manuscript and considered to related topic. It should be written alphabetical.

Introduction
The introduction contains the substance of the articles according to topics and the purpose, especially the reason both theoretical and empirical backgrounds of writing the manuscript. The comparison from the earlier research should strengthening, sharpening and enrich the discussion. The connection between the logic of the first paragraph with the following should be clear.

Hypotheses Development (If Any)
Consists of several previous finding, compare to the logic of researcher and provide to further investigation. Hypotheses may be proven correct or wrong, and must be capable of refutation.

Method, Data and Analysis
The method is theoretical and technical information sufficient for the reader can reproduce the research well, especially important to put forward about the research design, population and sample, data collection, and technique of analysis.

Result
The result presented in systemic. Narration in the result contain information extracted from the data. The illustration has to referred in the text, it presented the data processed not as raw data.

Discussion
The discussion is an express interpretation of the result, to answer the research objectives and hypotheses (if any). The discussion and data presentation is the same sequence. There was a development argument by correlating result, theory and opinion, including comparative result of previous research. It is important to state the possibility of contribution of the research for science development.

Conclusion
Conclusion interpret result and discussion of research for more comprehensive.

Limitation and Suggestion
The author must present any major flow and limitation of the study, which could reduce the validity of the writing, thus raising question from the reader. The limitation may affect the result and conclusion, and have critical judgment and interpretation of the impact of their research.

Acknowledgement
Author may acknowledge a person or organization that help them in many ways. Please use the singular heading even you have many acknowledgement.

Citation
Citation in the next made in the format of name and year such Soliha dan Sudarsi (2010) for the beginning of the sentence, and (Badjuri, 2009) for the end of the sentence. If there are more than two authors please use et al. such Yuniarti et al. (2010).