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Author Guidelines

1. Accepted articles are the result of research or conceptual articles in the fields of economics, management science and accounting knowledge. The author states in writing that the article is an original work that is not being considered, not transmitted or published by other publishers. The article contains research results Introduction, Methods, Results and Discussion, Conclusions and Recommendations and references, while the conceptual article does not specify a method. Articles will be reviewed anonymously by expert editors and feasibility as well as the loading refusal notified in writing articles while all published manuscripts become the property of the journal BSE.
2. Article written on A4 paper submitted in triplicate with softcopy on CD with the margin up / down / left / right: 4/3/4/3 cm, one column, double-spaced, font Times New Roman 12pt with a number between 15-20 pages , Paragraphs given first line one cm and spacing between paragraphs were not given a double. Articles written in Indonesian or English and a foreign term in italics ( italic ). The unit of measure using the system IU ( International Unit System ).
3. Title maximum of 15 words in Indonesian and 12 words in the English language, all capital letters with 14pt font size, bold . Name of the author (s) without titles with 12pt font size, bold , lined written down. Name of affiliated agencies and communication media authors written in full. Communication is only done with lead author. Abstract written in two languages, Indonesian and English with 10pt font size, spacing 1,  indent left and right 0.5 cm, written in one paragraph with the range of 75-100 words. Keywords ( Keywords ) written with large letters 10pt, italic , lowercase, 3-5 words.
4. Part of the article is written with letters Times New Roman 12pt. The chapter title written in capital letters, bold without including the chapter number. Coupling not made like the writing that outlines the problem statement, literature review and the like, but enough with the narrative continues. Sub chapter also without numbering .
5. Tables and Figures maximum one page, titled with sequential numbering and must include the reference. Title table laid on the table while the title of the picture is placed below the image. Title tables and pictures in bold ( bold ) and a capital letter at the beginning of the word. Tables are created with 10pt font size without displaying the column lines and row lines just to separate the title information table and end tables. Try to picture only black and white.
6. The equation is written separately with the position in the middle ( center ) with sequential numbering on the right, if the equation is too long may use spliting .
7. Quoting this reference and be conducted in accordance systems   Harvard Style is writing a reference in brackets (author-date parenthetical referencing ) that contains the name of the author and the article. Example: (Kasali, 2010).That the reference to the text book with page numbers. Example: (Sugiyono, 2009: 10). It is expected that the reference storey do not like: Men (1980) on Women (1998) in BUTET (2009). Citation begins and ends with a quotation mark ( ") written separately with spaces 1 and indent left right 0,5cm. More advisable to quote with a paraphrase so do not use quotation marks.
8. Editors can condense and fix a paper to be published in accordance with the standards required writing format without intending to change the contents of the article.

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.

1. 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).
2. The submission file is in OpenOffice, Microsoft Word, document file format.
3. Where available, URLs for the references have been provided.
4. 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.
5. The text adheres to the stylistic and bibliographic requirements outlined in the Author Guidelines, which is found in About the Journal.
6. If submitting to a peer-reviewed section of the journal, the instructions in Ensuring a Blind Review have been followed.

Privacy Statement

The names and email addresses entered in this journal site will be used exclusively for the stated purposes of this journal and will not be made available for any other purpose or to any other party.

Author Fees

This journal charges the following author fees.

Article Submission: 0.00 (IDR)
Authors are required to pay an Article Submission Fee as part of the submission process to contribute to review costs.

Fast-Track Review: 0.00 (IDR)
With the payment of this fee, the review, editorial decision, and author notification on this manuscript is guaranteed to take place within 4 weeks.

Article Publication: 0.00 (IDR)
If this paper is accepted for publication, you will be asked to pay an Article Publication Fee to cover publications costs.

If you do not have funds to pay such fees, you will have an opportunity to waive each fee. We do not want fees to prevent the publication of worthy work.