HANDBOOK FOR MINOR THESIS WRITING

ACCOUNTING DEPARTMENT
FACULTY OF ECONOMICS AND BUSINESS
UNIVERSITAS BRAWIJAYA
2019
HANDBOOK FOR MINOR THESIS WRITING

Compiled by:
Accounting Department
Faculty of Economics and Business
Universitas Brawijaya

ACCOUNTING DEPARTMENT
Faculty of Economics and Business
Universitas Brawijaya
2019
 PREFACE

The process of an undergraduate program in the Faculty of Economics and Business Universitas
Brawijaya will be terminated, and students are required to write thesis. The objective of minor
thesis writing is to train students to deliver and write a research paper. To evaluate and manage
thesis writing, students must preserve their thesis to examiners board.

Thesis quality is not only determined by substance or writing material, but there will also be
from the writing procedures. Therefore, it is necessary using a handbook to ensure the
achievement of quality. Moreover, the benefits of this handbook are to strengthen writing
process and thesis guiding.

Realizing that this book is far from perfect, suggestion and critics will be useful to complete the
lack of this book. However, we hope to the parties that required to write thesis utilize this
handbook.

To all people involved in the writing of this handbook, the Faculty would like to express its
sincere gratitude and appreciation.

Malang, June 2019

The Head of Accounting Department

Dr. Drs. Roekhudin, M.Si., Ak.

NIP 196211271988021001
 CHAPTER I
INTRODUCTION
Undergraduate students of Accounting Department are required to write a research
paper at the end of the study to earn Bachelor’s degree in Economics. Students responsibility
and obligation to write minor thesis is training for putting their ideas in the form of research
paper. In this minor thesis, students will be guided by a lecturer set by the head of department.

The preparation of the minor thesis is expected to be done within six months. If
students haven’t finished their research paper, students are required to apply extension time
then report to their supervisor and get approval from the head of the department is needed.
This minor thesis writing manual is designed to facilitate the staff of the department with
supervisors and students in the process of thesis writing so that students will submit their
minor thesis on time.

1.1 Objectives
The objectives of this handbook for minor thesis writing are for:
a. Strengthening students in the process of writing a thesis.
b. Ensuring the similarity of thesis writing format
c. Maintaining the quality of research that is conducted by students and confirms with
the rules of writing research paper.

1.2 Minor Thesis Requirements

The requirements for students to take the minor thesis are as follows:
a. Students must program their thesis in their current(concerned) semester in the form
of study plan (KRS)
b. Students must fill in the form of the thesis plan and write the outline of the thesis
c. Students have been taking 135 credits courses and passed research methodology
course
d. Students are allowed to take maximum 2 courses (same as 6 credits) in the semester
simultaneously with the thesis preparation semester

1.3 Thesis Preparation Procedures

Procedures that must be passed by students are as follows:
a. Students prepare research proposal thesis then submit and get it approved by
supervisor
b. Students should do research based on proposal that has been approved by
supervisor
c. Students should consult with supervisor
d. Students should write their mentoring process that has been signed by supervisor in
mentoring process card, fill in outline development thesis regularly.
e. Students will get thesis final approval from supervisor and head of study program.
f. Students can refer to FEB UB hand book if they want to change their thesis supervisor.
1.4 Deadline
Thesis writing must be completed within one semester. Thesis writing period may be
extended to a maximum of one semester with the approval from supervisor or the head of
department.

1.5 Research Code of Conduct

During the process of preparing, thesis should refers to research code of conduct. In
order to realize the academic atmosphere that uphold moral aspect, mutual respect, mutual
care, honest, uphold the freedom of thinking, the ability to create, dedicated and moral in
applying knowledge.
Research is an attempt to find the truth towards a phenomenon for science
development and mankind prosperity. Research ethics is an ethical guideline applicable to
every research activity, including researcher's behavior, whereas research ethics code is matter
which explain standard of behavior of ethical behavior which is expected from all side which
result of research in environment and or on behalf of Accounting Department
Universitas Brawijaya as a institution. What the researcher trying to say is a person who are
taking education have the ability to do research investigation in particular field /
interdisciplinary.
Things that need to be considered related to Research Code Conduct are:
a. Research that has been done by every student in Accounting Department Faculty of
Economics and Business Universitas Brawijaya have to fulfill the rule of science with
a conscience, moral, honesty, fredoom and responsible.
b. Research that has been done is an attempt to develop knowledge, prosperity,
dignity and human civilization and avoid everything that cause loss or danger.
c. Every researcher should know Research Code Conduct and follow the rules.
d. Violation of the ethic code will have an impact which is a sanction for those who
break the rules, such as: warning, suspension, dismiss and other action.
e. Researcher has to obey Research Code Conduct and avoid distortion that include:
1. Invention, fabricated data, or similar action.
2. Plagiarism is defined as an act of taking another person's writing and publish it
as your own
3. Auto plagiarism is defined as an act to restate sentence, word, data, or idea in
research writing and publish it without mention the source
f. Research has to be done according to the method, procedure, and
scientific achievement which can be accounted for.
g. Researcher obligation towards their research are as follows:
1. Researcher is responsible to interpret their result and conclusion so that the
results of research can be understood
2. Researcher should not cover up the weakness or exaggerate the results of
research
3. Researcher should explicitly explain the benefits that would be earned by the
subject of research.
 CHAPTER II
MINOR THESIS FORMAT
Minor thesis as one of students research paper arranged with format that is described in this
chapter.

2.1 Beginning segment

The beginning segment of minor thesis is in the front part, consists of:
A. Cover page
a. Cover of minor thesis is yellow
b. Writing for minor thesis should use black font
c. Cover of minor thesis uses a yellow hard cover.
The cover consist of:
(1) Minor thesis title
(2) Minor thesis objective (“as one of the requirements to get.....”)
(3) Author’s name and student ID number
(4) The newest logo of Faculty of Economic and Business Universitas Brawijaya
(5) Name of the major
(6) Name of the faculty
(7) Name of university
(8) Name of the university city
(9) The finished year of making minor thesis
d. Cover must be 1 page
e. The example of cover page can be seen in appendix 1
B. Title Page
Title page is the duplicate of Cover page, but printed by hvs paper. Title page must be
one page.
C. Approval Page
Approval page contains of:
a. Minor Thesis title
b. Student name and ID
c. Faculty/major
d. Supervisor’s name and signature
The example of approval page can be seen in appendix 2
D. Affirmation Page
Affirmation Page contains of:
a. Minor thesis title
b. Student name and ID
c. Faculty/major
d. Supervisor’s name and signature
 e. Affirmation from The Head of Study Program
The example of affirmation page can be seen in appendix 3.
E. Originality Statement Page
Originality statement page contains a statement that minor thesis paper is not a
plagiarized work or contains plagiarization and ensures its originality. The example of
originality statement page can be seen in appendix 4.
F. Curriculum Vitae Page
a. Author’s name.
b. Date of birth.
c. Adress.
d. Educational background.
e. Work experimence (If any), academic and non academic achievement
The example of curriculum vitae page can be seen in appendix 5.
G. Allotment Page
This page is unessary but author can make it the way the want to. The content of
this page is to mention to whom this thesis is addressed.
H. Motto Page
This page is undgrudging. The author of minor thesis can write some quotes or
motivational word or verse from Holly Book which need to be contemplated &
perceived by reader.
I. Acknowledgement Page
The title of this page is “ACKNOWLEDGEMENT” and placed at the top center of paper.
acknowledgement contains:
a. Aprecciation and gratitude
b. A brief description of thesis writing process
c. Author lead reader to understand the content, wishes, improvement and
benefits for those who need it.
The example of acknowledgement can be seen in appendix 6.
J. Abstract Page
The title of this page is ABSTRACT printed with bold font and placed at the top
center of page (take a look at appendix 11), followed by a thesis title written in the
middle with bold, large and single space. The name of the thesis writer is written in the
middle with a distance of 2 spaces from the title of the minor thesis followed by the
student ID number with a single space from the author's name. The name of the
supervisor is included under the name of the minor thesis author. Supervisor name is
written with a complete degree without employee ID number.
The next section is the abstract text which is the essence of minor thesis, it contains
a brief description of the background, research problem, research method, result and
important conclusion. At the end of the abstract are listed keywords placed two spaces
below the text.
The number of keywords ranges from three to five words. Keywords are required
for computerizing scientific information systems. Abstracts are typed with single spacing
 and no longer than 300 words. Abstracts are presented in both Indonesian and English
on different pages. The example of abstract can be seen in appendix 11
K. Table of contents
The title of this page is “TABLE OF CONTENTS” placed at the top of page. Every
writing in this page is not ended with a full stop. Table contents component are:
a. “ACKNOWLEDGEMENT” page untill “Appendix”.
b. Chapter.
c. Chapter number.
d. Title chapter written in capital letter.
e. Sub chapters, sub-chapters writen in small letter unless the first alphabet written in
capital. The number chapters are using Roman in capital (I, II, III, etc) and those of
sub chapters are employing Arabic numeral(1, 2, 3, etc) started with Arabic numbers
in accordance with the number of chapter.
f. The distance between the title of tables and the first line is double spacing, while the
interval between new chapter and other is 1 space “sized double”.
g. The distance between the new sub chapter and the other is 1 space “sized 1,5”, the
same with gap between a chapter and sub bab.
h. The distance between sub chapter with new chapter is 1 space “sized double”.
Everything included in this section must be equipped with the appropiate page
number which is put on the right-hand of the paper.
i. Sub chapter written in third tap, whereas sub sub chapter at the second beat from
sub chapter
The example of table of content can be seen in appendix 7.
L. List of Tables Page (If any)
This page is started with the title “LIST OF TABLE” in bold capital at the center of
paper. List of table contains all of information about every tables in the text. Table list
contains:
a. Table number
b. Table’s title, and
c. The page number where table include in text.
Table numbers consist of two numbers and between the first and second number
are given dots. The first number indicates the corresponding chapter number and the
second number represents the table number.
The example of table 3.10, placed in chapter 3 and has sequence number 10. The
second number in the table number starts from the number 1 for each chapter.
If there are table listed outside the chapter, for example in the appendix, then the
first number of the table number uses the serial number of each new page in minor
thesis after the conclusion chapter. If chapter 5 is a conclusion, and after that there are
two new pages (bibliography and attachment), then the first number of table numbers
from the table located in the appendix is 7. The distance between the table headings
with the first row is two spaces "double”. Meanwhile, the distance between the table
titles with subsequent table titles along a single space "double". Writing distance of
table title which is consisting from more one line is single space "single".
 The list of table example can be seen in appendix 8.
M. List of Figures Page (If any)
The image list page begins with the title "LIST OF FIGURES" which is capitalized,
bolded and placed on top of the page. The list of images contains all the pictures in the
thesis. The image list includes:
a. Figure number
b. Figure title
c. Page number where the figures is located.
The numbering of the figure and the typing within this page are similar to those in
the list of tables. The example of list of figure can be seen in appendix 9.
N. Abbreviation List or Symbol
a. Abbreviation
b. Term
c. Symbol & etc.
O. Glossary (If any)
The writing method are using 2 lanes. The first column includes the term and the
second column contains the first rate description (written with lowercase except the
first word). Writing a glossary sorted by the first alphabet (ascending).
P. List of Appendices (If any)
The of appendices list page begins with the title "LIST OF APPENDICES" written in
capital letters and bold and placed in the top center of the page. The of appendices list
contains all the of appendices in the minor thesis. What should be in the of appendices
are:
a. Appendix number
b. Appendix title
c. Page number where the appendix is located.
The numbering system and typing order follow the ones in the list table page.
The example of list of figure can be seen in appendix 10.
 CHAPTER III
MINOR THESIS MAIN UNITS
3.1 Minor thesis main units
The main units of a minor thesis are the core elements of the work as a result of
student’s scientific work. The amount of chapter in minor thesis are using different quantitative
and qualitative approachment (the differences detail about it, will be discussed later).Other
things that should not be ignored here is that the sequence of words to convey the information
presented in the minor thesis should be in accordance with Indonesian principle that good,
right, accurate, brief, solid, clear, sharp, relevant, and consistent.

Minor thesis in general consist of 5 component, which is research background,

theoritical framework or literature review, research method, research result & analysis or
conclusion. Therefore, if every component is discussed in a separate chapter, then the thesis
will be consist of at least 5 chapters, intoduction chapter, literature review chapter, research
method chapter, research discussion chapter, conclusion chapter.

The following explanation describes matters of fundamental differences of quantitative

and qualitative research according to Sugiyono (2005: pages 11-13). By understanding the
differences, the author is expected to write minor thesis with proper systematics. The main part
of quantitative and qualitative thesis has some major differences. This is due to the various
differences that background of the quantitative and qualitative methods. The following is an
outline of the principal section of the thesis using a quantitative method and referred to as
"quantitative minor thesis"

I. Quantitative Minor Thesis

The main units of minor thesis are:
Chapter I Introduction
1.1 Introduction
1.2 Problem of the study
1.3 The objective of Research
1.4 The benefit of Research
1.4.1 Theoretical benefits
1.4.2 Practical benefits
1.5 Systematic writing

Chapter II literature review and hipotesis improvement

2.1 Theory based on the research (state the name of the theory). Theoretical discussion should
be clear & brief. The discussion includes a brief history of the theory and theoretical
explanations in deriving independent variables of research to solve theoretical research
problems.
2.2 Research variabel and measurement
2.3 Theoritical framework and hypotesis development
2.4 Graphic and scheme theoritical framework
Furthermore, the discussion about explanation of relationship between research variables
supported by previous studies (studies), which ended with the presentation of the hypothesis.
The previous presentation research presented implicitly along with the discussion of the
relationship between variables within theoretical framework and the development of research
hypotheses. A summary of previous research results that support the hypothesis may also be
summarized in one table presented.

Chapter III Research Method

3.1 Population and sampling
3.2 Research Data & source
3.2.1 Type and Data Source
3.2.2 Data collection method
3.3 Operation Definition and Variable Measurement Method

Chapter IV Research Result & Discussion

4.1 Institutional Object Research Background (If any)
4.2 Presentation of test data result
4.3 Research Result Analyze

Chapter V Closing
5.1 Summary
5.2 Research Limitation
5.3 Suggestion for the next research.

II. Qualitative Minor thesis

The main part of qualitative thesis is more flexible when it compared with quantitative
minor thesis. Preparation of the main part of qualitative thesis prioritizes the form of
arrangement in such a way and the meaning of research results more effective and easy to
understand. The following is an example of a qualitative part of the qualitative minor thesis:

Chapter I Introduction
1.1 Background
1.2 Study problem
1.3 The objective of research
1.4 The benefit of research
1.4.1 Theoretical benefits
1.4.2 Practical benefits
1.5 Systematic writing
Chapter II Liturature Review (If it is needed)

Chapter III Research Method

3.1 Research type
3.2 Data source & data collection method
3.3 Analyze Data Method

Chapter IV Result and Discussion

4.1Presentation of the research result
4.2 Analyze Research Result

Chapter V Closing
5.1 Summary
5.2 Research Limitation
5.3 Suggestion for the next research.

Some of the points that exist in each chapter in quantitative and qualitative research are as
follows:

1.1 Background
This section contains a description or explaination of why the probem is worth to be
research topic and also to find the solution. In the background can be inserted a brief history of
the object research, frame of mind, or relevant result of research for the submitted problem.
However, this description should not be too profound, it will be discussed in the next chapter.In
addition, this chapter also contains relevant fact to the research problem as a starting point in
formulating the research problemand the reasons (empirical, technical) why the problems in
the minor thesis research are considered important to be examined.

1.2 Problem of the study

This sub chapter explain about the explicit problem and how author find the
solution.Generally, the problems in minor thesis are stated in the form of questions thought it
is also acceptable to make them into statements.Problem of study also simplied form of the
complicated and complex problems to be formulated in researchable problemss or formulating
the relation between the divergence of scientific or technological knowledge to be analyzed
with a broader divergence of scientific knowledge or confirming severely the problems that are
to be found the solutions. Conveying problems of the study should be relevant with the title
and treatment of those research.

1.3 Objectives of the study

This part pinpoints clearly and firmly the objectives to achive in the research (thesis
writing). In some cases, the objective can be implied from the title of the minor thesis. Folowing
the logic point, if the problems of the study are in the form of questions, the number of
questions does not necessarily equal to the objectives of the study.
1.4 Significance of the study
To identificate the posibility applications of the result of the study as described in
theoretical and practical research objectives to express the link between the research results
formulated in the research objectives with a broader gap problem or a complex and complex
real world.

Chapter II Literature Review and Hypothesis Improvement

In the literature review chapter eleborate theory and relevant research result with study
problem and the objective of study for the research paper. This chapter is not merely about
quotations or inclusion of theories, concepts, propositions, and paradigms taken from various
sources in sequence, but it must be a formulation result. This is expected that the review in this
chapter can provide a scientific foundation on the method formulation and research direction.

Development of hypothesis
In quantitative research should be included formulation of the hypothesis. Hypothesis is
a proposition that is formulated with the intent to be tested empirically (Sugiyono, 2005). The
hypothesis expresses a logically suspected connection between two or more variables in the
formulation of an empirically testable proposition. Hypotheses are developed based on
theoretical or literary studies. Prior to the presentation of the hypothesis, research must
present its theoretical framework (conceptual) in the form of picture relationships between
variables of research followed by a clear and concise explanation and supported by previous
research relevant and sufficient as a basis for the development of research hypotheses. The
hypothesis criteria are as follows:

A In the form of a statement that leads to the objectives of the study. In this case the purpose
of research is to solve the problem or answer the research statement.

B Form of formulated statement with the intention to be empirically tested. In this case the
purpose of the study is to test the hypothesis.

C A form of statement developed based on stronger theories than the rival's hypothesis.
Some theories may conflict with one another or one theory with another or one that is stronger
than the other. The hypothesis statement must be expressed in the form of alternative
hypothesis (alternative hypothesis) in accordance with the prediction of the underlying theory.
The research hypothesis can be:

A descriptive hypothesis
Example: Accounting information is relevant for measuring company value.
B Hypotheses that are comparative.
Example: Company performance after acquisition is better than before acquisition.
C Hypotheses that are associative
Example: earnings management negatively affects the relevance of the value of accounting
information.

III Research Methods

The chapter of the research method basically describes the plan and the research
procedure by the author to get the answer according to the problem or the purpose of the
research. The things covered in the research method are:
A description of the scope of the study (eg population, sample, type and source of data
required).
B Description of the relationship of research variables and operational definitions
C Data collection methods (including the instruments used and sampling methods)
D Model analysis used

The above method is not standard and must be adjusted to the type of research. For
library research, points (a), (b), (c) are not mandatory. In addition, the fieldwork in the form of a
survey (using samples), all four points should be included. However, other studies such as
feasibility studies, case studies and so on, the shape adjusts to the needs.

IV Results and Discussion

Basically, analysis data depends on selected type of research and research objectives
that have been formulated.

V Closing
There are three main ideas that should be in closing chapter, which is conclusions,
research limitations and suggestions for the following research. All three must be presented
separately. The conclusion is a brief and clear description related to the chapter on the
discussion of research results. Conclusion can also be interpreted as an answer to the problems
in the minor thesis. Limitations of the study contain the author’s obstacles in conducting
research. Recomendation is the author’s consideration or argument for those who utilize the
result of minor thesis. In addition, recommendation should give direction for the following
research.
 CHAPTER IV
WRITING AND BINDING GUIDELINE
4.1 Paper
Paper used in minor thesis writing is an A4 HVS / Photocopy weighing 80. Minor thesis
multiplications should be clean and clear.

4.2 Typewriting
Minor thesis typed using computer. Provisions of writing are:
a. Font Type
Minor thesis manuscript should be typed using Times New Roman 12 cpi.
b. Margin
The typing borders are 4 cm from the left and uper sides while 3 cm on the right and
bottom sides.
c. Space
Spaceinter-lines in writing using a double space.
d. New Alenia and Space of Typing
Every first word on new alenia is written into the right in the amount of seven taps.
e. Chapters and Sub Chapters Writing
The chapter number and title of a new chapter are written in capital and bold letters
and placed on the top center of the page. The chapter number placed on the top and
the title of a new chapter placed underneath with a single double space. Every new
chapter is written in a new page. The Subs chapter written on the left with bold and
small letters except the first letter on each word must be written in large letters.
f. Page Number
Page number placed on the right of paper except the first page from new chapter. The
page number for each new chapter placed on the bottom center of the page. The page
number at the beginning of the minor thesis using lowercase roman type (i, ii, iii......etc).
First page started from introductory page, table of contents page, approval page,
statement of originalitypage, curiculum vitae page, allotment page (if any),
acknowledgement page, table list page, image/graphic list page, appendix list page,
abbreviation/symbol list page(if any), and summary page, while the main part of minor
thesis are preface, literature review, research methods, research result discussion,
conclusion, bibliography and appendixs. The page number using arabic numerals
(1,2,3...etc).

4.3 Numbering chapter, sub chapter

The beginning of the minor thesis using lowercase roman type (i, ii, iii......etc) on bottom
center of the page. The main and last part of minor thesis using arabic numerals (1,2,3...) in the
upper right, except the page number of a new chapter placed in bottom center of the page.
Appendix using number page with arabical numerals in the upper right corner continue the
previous page number. Space of this page number is 1cm from typing line.
 The chapter number and new title chapter written in bold and large letters, placed in
the top center of the page. The chapter number placed in the top and the title of a new chapter
placed underneath with a single “double” space. Every new chapter is written in a new page.
The sub chapter is written on the left side with bold and small letters except the first letter on
each word must be written in large letters.

4.4 Binding
The minor thesis that is ready to be tested should be duplicate for three copies and then
distributed for supervisor and two examiners. The author doesn’t have to bind the minor thesis,
just use transparent stopmap. After the minor thesis tested or revised, students are required to
submit in the form of hardcopy and softcopy. Author should bind the hardcopy of minor thesis
using thick carton and along with name, Student ID number, word “minor thesis”, name of
department and graduation year at the side of minor thesis. The author should submit two
hardcopy of minor thesis for reading room on Faculty of Economics and Business and Central
Library, Universitas Brawijaya. The author also required to submit two pieces of softcopies in
the form of CD for department and reading room in Faculty of Economics and Business.
 CHAPTER V
THE WRITING OF QUOTATION AND BIBLIOGRAPHY

Quotation is the naming of the authors being referred to in the writing. Quotation
mention the author’s family name and the publishing year in brackets.

5.1 Quotation
5.1.1 How to Refer Direct Quotation
a. Quotation Less Than 40 Words
Quotation that less than 40 words written in quotation mark (“....”) and followed by
author’s name, year, and page number. The author’s name could be written integrally in the
text or becomes one with the year and the page number inside the brackets.
Example:
 Beams (2000:437) states that branch office accounting divides the company's
accounting system separately between head office and branch office.
 Conclusion from that study is “branch office accounting divides the company’s
accounting separately between head office and branch office” (Beams, 2000:437)

b. Quotation More Than 40 Words

Quotation that more than 40 words written without quotation mark separately from the
preceding text, written in 1,2 cm (one tab) from margin on left and right sides, and typed with
single space. Number page is also should be written.
Example:D
Ross et al. (2000:202) draws conclusions as follows:
In a cash flow statement, the important thing that will be investor consideration is free cash
flow. Free cash flow is company’s cash that could be distributed to the creditor or stock holders
that is not used for working capital or investment in fixed assets.

c. Partially Ommited Quotation

In quoting directly there are words in one sentence that are ommited,then the ommited
words are replaced with three full stop.
Example:
Stock prices will increase......if company pays the over cash to the stock holders (Jensen,
2003:132)

In quoting directly there is sentence that is ommited, then the ommited words are
replaced with four full stop.
Example:
Stock prices will increase significantly if company pays the over cash to the stock holders. .... To
test the validity of this hypothesis, some previous researches used dividend and capital
disbursement as independent variable (Jensen, 2003:132)
5.1.1 How to Refer Indirect Quotation
Indirect quotation or with the author's own language is written without quotation mark
and integrated in the text. The author's name of the quotation material can be called integrated
in the text, or can be called in brackets along with the year of its publication. Source of
quotations from the page number book should be mentioned, while not for quotation from
journal.

Example:
 Hartanto (1990:13) revealed that the consolidated financial statements are made by
parent company using the financial statements prepared by the subsidiary company.
 Consolidated financial statements are made by parent company using the financial
statements prepared by the subsidiary company (Hartanto, 1990:13).

5.2 Bibliography
Citation and bibliography or reference list writing are required in the writing of
scientific papers with intended to indicate whether the idea, theory, and the other evidences
contained in the research are obtained from certain reading sources. It is necessary in order to
avoid plagiarism that is one form of academic cheating. In addition, by writing the correct
citation and bibliography, the author of the scientific paper has given appreciation and respect
to the author of the reference source that used.The use of good citations and bibliography
writing also indicates that the author of scientific papers has proven his ability in
reading,understanding and utilizingthe previous scientific paper as reference material in
writing. The readers of scientific paper will also get benefits from the citation and bibliography
to get additional information related in reading material that can be used at the time of
research implementation on the same topic in the future.
All informations obtained from reading source and then used in a scientific work
should be cited and written in the bibliography. There are various citation and bibliographic
writing styles and that can be used, such as APA (American Psychological Association), Harvard,
Chicago, and Vancouver. In this guide will only discuss and give examples for APA and Harvard
as the most commonly used types of writing in local and international scientific papers. The
followings are explanations of writing a bibliography using the APA model.

1. Quote in Quotation
Used when the author cites a source that not read directly from the original source, but
from another source that has quoted the quotation first.
Quotation writing:
Lily (Quoted by Michael, 1999, page. 25) revealed that ........
Bibliography writing:
Michael, F. (1999). Statistik terapan. Malang: ABC Publisher.

2. There is no name of author or editor

Writing title may replace the name of author or author who is not available.
Quotation writing:
 In article Harga dan Kuantitas (2003) there is an explanation that ........
Bibliography writing:
Harga dan Kuantitas. 2003. Surabaya: Maxcom.

3. There is no publishing location or publisher’s name or publication year

There is no definite recommendation from APA for references that do not have
information regarding the publishing location or the publisher’sname or the publication
year.However, there are agreements that the author can use the "n.p." symbol when there
is no publishing location or publisher’s name and the "n.d."symbol if there is no publication
date or year.
Quotation writing:
Sinta (n.d.) argued about ..........
Bibliography writing:
Sinta, W. (n.d.) Ilmu forensik. Malang: Kurnia Publisher.

4. Book with one author

Quotation writing:
...... that is the initial concept of consolidation (Wiranata, 2005).
Bibliography writing:
Wiranata, K. (2005). Teori konsolidasi. Jakarta: Eranusa Publisher.

5. Book with two authors

Quotation writing:
Joni and Fiona (2009) conveying the main points regarding .....
Bibliography writing:
Joni, W. B., & Fiona, B. L. (2009). Teori perdagangan internasional (8th edition). Yogyakarta
Khatulistiwa.

6. Book with three until seven authors

All authors name must be written.
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Fina, Fita and Findi (2010) write about ....
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Fina, A., Fita, B., & Findi, Y. (2010). Dasar-dasar pasar modal. Surabaya: Pahlawan Press.

7. Book with eight or more authors

The first until the eight authors must be written followed by three full stop and ended by
the last author.
Quotation writing:
Monica, Albania, Fitri, Sukaesi, Sastro, Bintoro, ... and Zulaika (2003) spell out about .....
Bibliography writing:
Monica, Y., Albania, Z. A., Fitri, K., Sukaesi, I. G., Sastro, D., Bintoro, L, S., ... Zulaika, D.F. (2011).
Matriks regresi dan penggunaannya. Malang: Vini Vidi Vicci.
8. Company or organization or institution’s document
For physical document, if the author's name is same as the name of publisher's institution
or organization, then simply "Author" is written to represent the publisher-related information.
However, if the author's name is not the same as the reference in the form of books in general.
Furthermore, for non-physical documents taken from the internet or link to its website address
can be directly copied after the title of writing.
Quotation writing:
According to the Central Bureau of Statistics (2015), the inflation rate in November 2015 is ....
Bibliography writing:
Central Bureau of Statistics. (2015). November 2015 terjadi inflasi 0.21 persen. Jakarta:
Publisher.
Central Bureau of Statistics. (2015). November 2015 terjadi inflasi 0.21 persen. Accessed from
http://www.bps.go.id/Brs/view/id/1203.

9. Edited book
Quotation writing:
Zairi (1999) discussed about innovation management in multinational company, where ....
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Zairi, M. (Ed.).(1999). Best practice: Process innovation management Oxford: Heinemann.
(Note: Zairi in this case is the editor of the book and not the original author)

10. Translated Book

The written name is the name of the author or the reference author, not the translator's
name. The translator’s name is written after the book title, that is followed by “Trans.”
(abbreviation from “Translator”).
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Based on the explanation from Wegaf (2004), it can be concluded that ...
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Wegaf, A. B. (2004) Acknowledgement to accounting (A. B. Jusuf, Translator). Jakarta: Trans
Publisher.

11. E-book
Quotation writing:
Fajriani (2012) in her book about critical thinking .....
Bibliography writing for E-book without version:
Fajriani, V. (2012). Critical thinking: Why is it important? (2nded). Accessed from
http://www.crcnetbase.com/ISBN/987-1-4333-7456-9.
Bibliography writing for E-book with particular version:
Fajrani, V. (2012). Critical thinking. Why is it important? [Kindle version]. Accessed from
http://www.amazon.com.
Bibliography writing for E-book with DOI:
Fajrani, V. (2012). Critical thinking: Why is it important? [Adobe Digital Editions
verssion]. Doi: 10.1339/0091393765.
(Note: For bibliography that contains page address or website, format margin could be
adjusted by creating Align Text Left so that the writing structure becomes more tidy)

12. Chapter in Edited book

Quotation writing:
Leadership is the spearhead of the organization (Wulan, 2006) in ......
Bibliography writing:
Wulan, J. (2006). Leadership for changes. H. L. Vivaldo (Ed), Pentingnya kepemimpinan dalam
organisasi (pp. 29-43). Jakarta: Ernusa Publisher.

13. Articles in conference proceedings that published

Quotation writing:
Purnomo (2015) concluded that .....
Bibliography writing:
Purnomo, L. (2015). The relation between corporate governance and corporate social
responsibility.Asia Pacific Conference in Accounting and Management (pp. 43-54). Accessed
from http://www.apcam.net.

14. Articles in conference proceedings thatis not published

Quotation writing:
Based on the explanation from Bernadius (2003), known that .....
Bibliography writing:
Bernadius, R. R. (2003). Tekanan koersif pada sistem evaluasi kinerja pemerintah
daerah. Paper that presented in 6th Government Accounting Conference. Accounting
Department, Economics and Business Faculty, Universitas Kartini.

15. Dictionary or encyclopedia in book form

Quotation writing:
Definition of equity according to Vinata (2003) is .....
Bibliography writing:
Vinata, G. R. (2013). Kamus besar akuntansi dan keuangan. Yogyakarta: Encyclopedia

16. Online Dictionary or Encyclopedia

Quotation writing:
Definition of equity according to Setiawan (2016) is ....
Bibliography writing:
Setiawan, E. (2016). Kamus besar Bahasa Indonesia. Accessed from http://www.kbbi.web.id.
17. Research article in journal with one author
Quotation writing:
Jackson (2006) in his research produce an implementation model
Bibliography writing:
Jackson, M. M. (2011). Model implementation of effective governance. Jurnal Akuntansi dan
Bisnis, 27(1), 54-59

18. Research article in journal with two authors

Quotation writing:
Argument conveyed by Kramer and Bloggy (2002) contradicts with .....
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Kramer, E & Bloggy, A. (2002). On quality in financial statements. American Journal of
Accounting and Finance, 40(2), 218-228.

19. Research article in journal with three until seven authors

Quotation writing:
Elo, Marvasti, Kusuma, and Matilda (2008) give opinion about .....
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Elo. A., Marvasti, E., Kusuma, K., & Matilda, P. (2008).
Evaluation of an organizational changes management program in a government institution.
Joyrnal of Public Sector Accounting, 13(1), 10-24.
20. Research article in journal with eight or more authors
For bibliography, write the last name of the first six authors, then give three full stop, and
write the last name of last author.
Quotation writing:
...... where leverage or level of debt is usually used as control variable in research related to
corporate governance (Gupta et al., 2015).
Bibliography writing:
Gupta, A., Roger, A., Rosa, C., Baudoux, F., Bunn, H., Kurtiz., J., ... Warren, S. K. (2015).
Family-directed firms in developing nations. International Journal of Accounting in Emerging
Economics, 96, 1700-1712.

21. Research Article in online journal

Quotation writing:
Dilemma in the face of a choice is often experienced by humans in their daily lives. (Noor,
2008).
Bibliography writing:
Noor, A. (2008). Business, religion and good governance. JOAAG: Journal of Administration
& Governance, 3(2), 62-77. Accessed from http://www.joaag.com/Home_Page.php

22. Legislation or government regulation

Quotation writing:
 According to Government Regulation of the Republic of Indonesia number 47 of 2012 on
social and environmental responsibility of limited liability company .....
Bibliography writing:
Government Regulation of the Republic of Indonesia number 47 of 2012 on social and
Environmental Responsibility of Limited Liability Company. Accessed from
http://www.kemendagri.go.id/media/documents/2012/05/21/p/p/pp_no.47-2012.pdf

23. Thesis/dissertation in hardcopy form

Quotation writing:
According to Brianto (2014), one of the important factors that determine the quality of
corporate social responsibility report is ....
Bibliography writing:
Brianto, N. M. (2014). Analisis determinan kualitas pelaporan sosial pada industri perbankan di
Indonesia (This thesis is not published). Accounting Department, Faculty of Economics and
Business, Universitas Brawijaya, Malang.

24. Thesis/dissertation in softcopy form

Quotation writing:
Student cheating behavior is often motivated by the desire to get results instantly (Socha,
2010).
Bibliography writing:
Socha, B. (2010). Students’ academic fraud and its underlying factors (Doctoral Dissertation,
University of Canberra, Australia). Accessed from http://erl.canberra.edu.au/public/adt-
AUC20081205.09999/

25. Document in specific websites form

Quotation writing:
Dicky, Z. (2012). A Beginner’s Guide to Action Research. Accessed from Action Research &
Action Learning for Community & Organisational Change website:
http://www.aral.com/resources/guide.html.
 Appendix
a. Appendix 1: Cover Page Sample
b. Appendix 2: ApprovalSheet Sample (To Follow the Comprehensive Examination)
c. Appendix 3: Approval Page Sample (After Passing a Comprehensive Examination)
d. Appendix 4: Originality Statement Page Sample
e. Appendix 5: Curiculum Vitae Page Sample
f. Appendix 6: Acknowledgement Page Sample
g. Appendix 7: Table of Contents Page Sample
h. Appendix 8: Table List Page Sample
i. Appendix 9: Graphic List Page Sample
j. Appendix 10: Attachment List Page Sample
k. Appendix 11: Abstraction Page Sample
Appendix 1: Sample of Minor Thesis Cover Page

THE EFFECT OF COMPREHENSIVE PERFORMANCE

MEASUREMENT SYSTEM ON MENTAL MODELS
DEVELOPMENT, ORGANIZATIONAL JUSTICE, AND
PERFORMANCE OF EMPLOYEES

Written by:
Ninda Ayu Wiranti
NIM. 165020307111008

MINOR THESIS

Presented in Partial Fulfillment of the Requirements for the Degree

of Bachelor of Economics and Business

ACCOUNTING DEPARTMENT FACULTY OF ECONOMICS AND BUSINESS

UNIVERSITAS BRAWIJAYA
MALANG
2019
APPENDIX 2: Affirmation Sheet Sample (To Follow the Comprehensive Examination)

AFFIRMATION SHEET

Minor Thesis entitled:

THE EFFECT OF COMPREHENSIVE PERFORMANCE

MEASUREMENT SYSTEM ON MENTAL MODELS
DEVELOPMENT, ORGANIZATIONAL JUSTICE, AND
PERFORMANCE OF EMPLOYEES

Written by:
Name : Ninda Ayu Wiranti
IN Number : 165020307111008
Faculty : Economics and Business
Department : Accounting
Field of Study : Management Accounting

Has been approved to be proposed to a comprehensive examination

Malang, 04 January 2019

Supervisor

Dr. Drs. Roekhudin, M.Si., Ak.

NIP 196211271988021001
APPENDIX 3: Approval Page Sample (After Passing a Comprehensive Examination)

Approval Page

Minor Thesis entitled:

THE EFFECT OF COMPREHENSIVE PERFORMANCE MEASUREMENT SYSTEM ON MENTAL

MODELS DEVELOPMENT, ORGANIZATIONAL JUSTICE, AND PERFORMANCE OF EMPLOYEES

Written by:
Name : Ninda Ayu Wiranti
ID Number : 165020307111008
Faculty : Economics and Business
Department : Accounting

Has been examined by the Board of Examiners on 28 February 2019 and certified as the
requirement for the degree Bachelor of Economics and Business.

BOARD OF EXAMINERS:
1. Dr. Drs. Roekhudin, M.Si., Ak.
NIP 196211271988021001
(Supervisor) ................................
2. Prof. Dr. Bambang Subroto, Ak., CA.
NIP 195212311978031012
(Examiner I) ................................
3. Kristin Rosalina, MSA., Ak., CA.
NIP 198604022015042002
(Examiner II) ................................

Malang, 28 February 2016

Head of Undergraduate Program in Accounting

Dr. Dra. ENDANG MARDIATI , M.Si., Ak.

NIP 195909021986012001
APPENDIX 4: Originality Statement Page Sample

STATEMENT LETTER

The undersigned below:

Name : Ninda Ayu Wiranti
ID Number : 165020307111008
Faculty : Economics and Business
Department : Accounting

Hereby declare that the Thesis I compiled entitled:

THE EFFECT OF COMPREHENSIVE PERFORMANCE MEASUREMENT SYSTEM ON MENTAL

MODELS DEVELOPMENT, ORGANIZATIONAL JUSTICE, AND PERFORMANCE OF EMPLOYEES

Is definitely my own work and it’s not a plagiarism from the others’ minor thesis. In the event
that my statement is incorrect then I’m prepared to accept the applicable academic sanctions
(revoked the graduation predicate and the bachelor’s degree).

Thereby I make this statement in truth, to be used if necessary.

Malang, 08 February 2019

Statement Maker,

6000

Ninda Ayu Wiranti

NIM 165020307111008
APPENDIX 5: Curiculum Vitae Sample

CURICULUM VITAE

Name : Ninda Ayu Wiranti

Sex : Female
Place and Date of Birth : Malang, 28 July 1993
Religion : Moslem
Status : Single
Address : Jl. Komplek UNIGA Number 4 Malang
Email : nindayu@yahoo.com

Formal Education :
Elementary School (2004-2010) : Mi Jenderal Sudirman Malang
Junior High School (2010-2013) : Junior High School 1 Malang
Senior High School (2013-2016) : Senior High School 4 Malang
University (2016-2019) : Undergraduate Program in Accounting Faculty of
Economics and Business Universitas Brawijaya

Non Formal Education:

- Tax Certification Program A, B, C at Management Laboratory Universitas Brawijaya
Malang (2017)
- Accurate Software Training at Accounting Laboratory Universitas Brawijaya Malang
(2018)
- Krishand Tax Training at Accounting Laboratory Universitas Brawijaya Malang (2018)

Organizational Experience:
- Coordinator of Assistant Lecturer Management Accounting Department of Accounting
(2017-2019).
- Committee of Training Management Accounting for Small and Medium Enterprises
(2017).
- Committee of Taxation Workshop for Treasurer of Tulungagung Regency Government
(2017).
- Daily Board of Accounting Department Student Association, as a member of Research
and Development Division (2017-2018).

Appreciation:
- Panelist in Taxation National Symposium 2018 at University of Trunojoyo Madura with a
paper: "Alternative Efforts for Moral Hazard Handling in Tax Office" (2017)
- Olympic Accounting Participants – National Accounting Challenge STAN Jakarta (2018)
APPENDIX 6: Acknowledgement Page Sample

Acknowledgement

Praise God Almighty, for the presence of plenty of mercy and his grace, so that the
author can complete the thesis with the title: “THE EFFECT OF COMPREHENSIVE
PERFORMANCE MEASUREMENT SYSTEM ON MENTAL MODELS DEVELOPMENT,
ORGANIZATIONAL JUSTICE, AND PERFORMANCE OF EMPLOYEES”. This thesis writing is
primarily aimed at meeting the requirement to achieve the degree of Bachelor of Economics
Undergraduate Program Faculty of Economics and Business Universitas Brawijaya.

During the research and preparation of research reports in this thesis, the writer did not
escape from obstacles. The obstacles can be overcome by the author with the help and support
from various parties. Therefore, the writer would like to express the gratitude as much as
possible to:
1. Mr ........ as the supervisor who has sacrificed time, energy, mind to guide and give advice in
completing this thesis report.
2. Mr/Ms ........ as the Head of Accounting Department Universitas Brawijaya Malang
3. Mr/Ms ....... asSecretary of Accounting Department
4. Mr/Ms ....... as Examiner I who has helped to provide critics and suggestions for improving
my thesis
5. Mr/Ms ....... as Examiner II who has also helped to provide inputs in the improvement of
thesis
APPENDIX 7: Table of Contents Page Sample

TABLE OF CONTENTS

Acknowledgement................................................................................................................ i
Table of Contents.................................................................................................................. iii
List of Tables.......................................................................................................................... vii
List of Figures......................................................................................................................... viii
ABSTRACTION........................................................................................................................ ix

CHAPTER IINTRODUCTION ................................................................................................... 1

1.1 Backgroundof the Study ................................................................................................... 1
1.2 Problem of the Study......................................................................................................... 5
1.3 Objective of the Study ...................................................................................................... 6
1.4 The Benefit of Research ................................................................................................... 6
1.5 Systematic Discussion ....................................................................................................... 7

CHAPTER II REVIEW OF RELATED LITERATURE...................................................................... 9

2.1 Contingency Theory ........................................................................................................... 9
2.2 Performance Measurement System ................................................................................. 13
2.3 Mental Models .................................................................................................................. 18
2.4 Organizational Justice ....................................................................................................... 25
2.4.1 Differences of Good Corporate Governance (GCG)
with Good Governance ....................................................................................... 25
2.4.2 Employees Performance .................................................................................... 26

CHAPTER III RESEARCH METHODOLOGY............................................................................... 40

3.1 Method .............................................................................................................................. 40
3.2 Data Sources and Data Collection Techniques ................................................................. 40
3.3 Informant ........................................................................................................................... 45
3.4 Research Instruments ........................................................................................................ 48
3.5 Data Analysis Technique .................................................................................................... 48
3.5.1 Data Analysis Before in the Field ........................................................................ 49
3.5.2 Data Analysis During in the Field ........................................................................ 50
3.5.3 Data Analysis After in the Field ........................................................................... 50
3.6 Testing Data Credibility ..................................................................................................... 50

CHAPTER IV DATA ANALYSIS ................................................................................................. 53

4.1 Submitting Data ................................................................................................................. 53
 4.1.1 Study Respondents .............................................................................................. 58
4.1.2 Demographic Characteristics ............................................................................. 60
4.1.3 Descriptive Statistics ........................................................................................... 62
4.1.4 Descriptive Statistics ........................................................................................... 75
4.2 Study Discussion ................................................................................................................ 90

BAB V CONCLUSION .............................................................................................................. 108

5.1 Study Limitation ................................................................................................................ 108
5.2 Conclusion ........................................................................................................................ 109
5.3 Suggestion ......................................................................................................................... 111
APPENDIX 8: Table List Page Sample

LIST OF TABLE

Table 3.1 Validity Test Parameters in the PLS Measurement Model .................. 47
Table 4.1 Summary of Deployment and Return Rate of the Questionnaire 65
Table 4.2 Demographics Respondents by Category Gender 79
Table 4.3 Demographics Respondents by Category Type of Work 85
APPENDIX 9:Graphic List Page Sample

GRAPHIC LIST

Graphic 2.1 Contingency Theory Model ................................................................... 12

Graphic 2.2 Scheme 1 ............................................................................................. 13
Graphic 2.3 Study Model ......................................................................................... 21
APPENDIX 10: Attachment List Page Sample

Attachment List Page Sample

Attachment 1 Organizational structure of the company ........................................ 112

Attachment 2 Banking General Provisions ............................................................. 116
APPENDIX 11: Abstraction Page Sample

ABSTRACT

THE EFFECT OF COMPREHENSIVE PERFORMANCE MEASUREMENT SYSTEM ON MENTAL

MODELS DEVELOPMENT, ORGANIZATIONAL JUSTICE, AND PERFORMANCE OF EMPLOYEES

By:
Ninda Ayu Wiranti

Supervisor: Dr. Drs. Roekhudin, M.Si., Ak.

This study examiners the influence of comprehensive performance measurement system on

mental model development, organizational justice, and employee performance. Using the case
of Islamic Banks in Malang and Surabaya, data for this study were collected from a survey of 63
employees. The results from the analysis using SmartPLS application for Structural Equation
Model (SEM) show that comprehensive performance measurement systems positively
influence mental model development and organizational justice. While mental model
development does not influence employee performance, organizational justice positively
influence employee performance. The results also show that organizational justice mediates
the influence of comprehensive performance measurement system on employee performance.

Keywords: comprehensive performance measurement system, mental model, organizational

justice, employee performance, structural equation model (SEM), partial least square (PLS)