Types of Scientific and Published Journals
A journal is a periodic publication that contains a number of articles which are published regularly at certain intervals, usually monthly or quarter of a year and there are several published annually.
There are several types of journals that are made and then published in the world of journals. in general the journal can be classified into 3 parts, namely:
1. Professional or Trade Journals
This journal is targeted at a particular profession or industry and contains the latest news, opinions and practical advice about new products and reviews to inform readers about events in the industry or profession. This article may be peer-reviewed and possibly include citations. Some examples of these journals are: The Bookseller, International Journal, Nation Journal, and Advertising Age.
2. Popular Journals
Popular Journals, contains news, feature stories and opinions and editorial journal submission that inform and entertain readers. Articles are not peer-reviewed and are generally written in easily understood languages. It contains advertisements, illustrations and glossy photographs, quotes and unusual biographies. Examples of popular journals include Time, Vogue, Zambrut Journal, Economist, People Magazine
3. Scholarly Journals
Scholarly Journals, also known as refereed journals, peer-reviewed journals or academic journals. This journal contains a number of articles which are published regularly at certain intervals. The main purpose of this journal is to disseminate knowledge and research new findings. In addition, this journal may also contain reviews and criticisms of studies and findings. Some examples of this journal are: Publishing Research Quarterly, Asian and American Journal of Science, and the Journal of Science and Technology.
Journals that are often used and often encountered
Among the 3 journal classifications above, the most common journals we often encounter are scientific journals and accounting journals. Scientific and accounting journals belong to Scholarly Journals. As for the explanation, both of them can be listened to the following review.
1. Scientific Journal
Scientific journals are publication magazines that contain Scientific Writing which actually contain data and information to advance written in accordance with scientific rules and published periodically.
For scientific journals not only published on a national scale, but also has been widely present on an international scale. Basically, these two types of journals do not have much difference, only lies in the use of language. Both functions are basically the same, namely publishing creative and innovative work.
Scientific Journal is a type of academic journal where the author publishes scientific articles. One example of the most sought-after scientific journals is: health scientific journals, examples of biology scientific journals, informatics engineering, financial accounting and so on.
Requirements for Making Scientific Journals
To ensure scientific quality in a published journal, a scientific journal is usually examined by peers and revised by the author, this is known as a reviewer. In accordance with the provisions, scientific journals must meet the following administrative requirements:
Have an International Standard Serial Number or abbreviated ISSN.
Have a bestari partner of at least 4 (four) people.
Published periodically with a frequency of at least twice a year, except scientific magazines with specialized scientific coverage with a frequency of once a year.
Every publication must have a minimum of 300 copies, except for scientific magazines that publish an electronic journal system (e-journal) and scientific magazines that implement an online system (online) with the same requirements as printed scientific magazine requirements.
Contains the main article of each publication totaling at least 5 (five), otherwise it can be added with short communication articles that are limited to a maximum of 3 (three) pieces.
The rules of writing scientific journals
Sources of data and information that are used as the basis in the preparation of scientific papers such as scientific journals are writings that contain data and information to advance science and technology and are written according to scientific rules or rules. The rules in writing scientific journals consist of the following properties:
Logical, means the explanation of the data and information presented in scientific journals that is included in the logic of the thought of the truth of science.
Objective, means that data and information are in accordance with the truth or according to facts.
Systematic, means the source of data and information obtained from the results of the study by following a sequence of thought patterns that are systematic, consistent or sustainable.
Reliable, means that the data and information contained in the journal have been tested and valid and are still possible to continue to be reviewed.
Design, it means planned and has a design.
Accumulative, means a collection of various sources that are recognized for their truth and existence and contribute to the developing science and technology.
The function of scientific journals
Scientific journals will always be related to the development of science or scientific journal studies as well as new findings in education and knowledge. For example a research journal of a researcher who examines the effectiveness of a chemical and so on. This will certainly be a source of knowledge and new discoveries in the world of research. A Journal is said to be a Scientific Journal if it has the following functions:
Registration. Registration is to publish claims of priority science. In this case the journal does not have to accept duplicates or copy material. The author has the right to establish "Copyright" for his ideas and research and that will ensure that they will be respected for that right. This means that a journal should not delay publication too long (because it will allow other authors to steal Copyright).
Dissemination. Dissemination is providing access that informs the findings to the public who are looking for information in accordance with the journal in question. This means that in the journal must be ensured to contain the right content.
Certification. Certification, namely giving permission or approval. This means that journals are required to have scientific information that applies quality criteria for everything that is published. This content aims to protect readers, and also for writers from fraud ..
Archival record. Archival record is maintaining scientific records. The Archival record aims to set up a permanent storage system for published works so that they can be accessed at any time in the future.
In the world of accounting, there are two types of journals that are often found, namely general journals and special journals. In accounting the Journal is the first permanent accounting record, which is used to record the company's financial transactions.
In accounting the journal must be designed so that no transaction will not be recorded. The notes contained therein are complete with explanations, dates and other information, so they can be easily traced back to the source document.
In processing accounting data, aside from being used as a guide to finding transaction data sources, journals are also used as a provider of summary data to be accommodated in general ledger accounts. Well, for more details about general journals and special journals can be seen as follows.
a. General ledger
General Journal is a journal used to record all financial transaction activities chronologically and in detail. usually the general journal is used by service companies. This is because transactions in service companies are easier to record by date. If there are more types of transactions, and the frequency of occurrence is higher, general journals need to be broken down into specialized journals. The division of this general journal can be carried out with the following reasons:
For the collection and grouping of similar transactions with high frequency of occurrence.
Reducing bookkeeping work to the general ledger and classifying the transactions recorded.
To enable the recording of transactions to the journal carried out by several people.
To create internal control.
b. Special Journal
Whereas the Special Journal is a journal grouped according to the type of transaction. each transaction process, the bookkeeper will identify the type of transaction that occurred, and record it in a special journal. For example, if in one month the company makes 50 credit purchases, the officer will only deal with 4 or 5 accounts, all depending on a company's policy in classifying transactions.
For purchases made on credit, the company provides a special journal called the purchase journal. Every time a credit transaction occurs, the officer will record it. Then, periodically, for example every month, all transactions are added up and transferred to the general ledger.
Types of Special Journals
Each company will provide and design a special journal in accordance with their respective needs. Thus the Special Journal of one company with another company will be different. The types of special journals are as follows,
Purchasing Journal. Purchasing Journal is a special diary to record data on purchases of merchandise and other goods carried out on credit. For journals this is also often referred to as a purchase book. This journal serves to record a purchase transaction of goods made by credit payments.
Journal of Sales. The Sales Journal is a special diary for recording an item sales transaction on credit. For this journal, the function is to record merchandise or service sales transactions conducted by credit payment.
Cash receipts journal. Cash receipt journal Is a special diary to record all cash receipts transactions, either in the form of checks or cash. This book is often also referred to as a cash book entry or income. This journal serves to record all cash receipts transactions such as receipts receivables, receipt of money from cash sales and others.
Journal of cash disbursements. Cash disbursement journal Is a special diary to record all cash payment transactions, either by check or cash. For journals, this is often referred to as cash out / expense book. This journal serves to record all cash disbursement transactions, for example debt payments, and payment of expenses.
Well, what exactly is the function of this accounting journal? Aside from being a ledger used for storing company financial records, accounting journals also have several functions. of which are no less important for your business, which is as follows.
Recording Function. By definition, an accounting journal is used to record every transaction made in business activities. This includes capital, wealth or assets, costs, to the trial balance and the lane balance sheet. The more complete the data entered, the better the quality of accounting journals which can provide financial data that is truly accurate and in accordance with the evidence.
Analysis function. Basically recording in an accounting journal is the result of a transaction analysis in the form of debiting and crediting the affected account. This analysis can include recording in the debit, credit along with the amount, or classification. For example, when a company enters into a transaction, you must be able to determine whether the transaction account is in the debit or credit category.
Historical Functions. Generally, accounting journals record daily company activities in the form of numbers, where those activities occur continuously. In keeping an accounting journal, it is recommended that you record each transaction based on the date the transaction occurred. So it can be said that the accounting journal also has a historical function because the recording is done chronologically and systematically.
Examples of Scientific Journals and Accounting Journals
There are many types of journals complete with examples. Among other types of journals in general, namely the journal Accounting (general journals and special journals), scientific journals, communication journals, audit journals, national journals and international journals. Now the following is one example of scientific journals and accounting journals.
1. Examples of Scientific Journals
Scientific journals are divided into two types, namely national scientific journals and international scientific journals. Some international scientific journals have some reputations and those that are still not reputable. Reputable scientific journals are journals that meet international journal criteria.
Reputable international scientific journals have certainly been indexed by reputable international databases, such as Web of Science, Zambrut, Google Scholar, or Microsoft Academic Search. However, this article only explains guidelines for writing national scientific journals and examples of journals. For examples of scientific journals you can download them on the internet, and to find out the sections, Here are the writing arrangements and their location.
Every scientific journal must have a clear title. By reading the title, making it easier for readers to know the core of the journal without having to read the entire journal. For example, the title "Analysis of Mg and Hg metal content in tap water". Example This title has given the reader an idea of what is in this journal. After the title, continue with the name of the article owner, email and address of the institute / college.
The abstract section in a scientific journal serves to briefly summarize the contents of the journal. Writing Abstract is intended to be an explanation without having to read the entire contents of the journal. The abstract section must present around 250 or 500 words (according to the latest guidelines) which summarize the objectives, methods, results and conclusions. In abstract writing you cannot use abbreviations or quotes.
In the abstract it must stand alone, there should not be footnotes. This abstract is usually written at the final stage after finishing compiling scientific papers. An easy way to write abstracts is to cite important points in each section of the journal such as the introduction, methods, results and conclusions.
Then from these points are used to compile a brief description of the journal that we have made. Abstracts are usually made in italics (italic). In the abstract consists of abstract Indonesian and English.
Keywords: At the bottom of the abstract are usually given keywords so that this journal is more easily found by search engines. Keywords usually consist of 5 words.
Introduction is a statement of what is being researched or investigated, which gives the reader information to understand the purpose of our specifications in a larger theoretical framework. This section can also include information about the background of the problem, problem formulation and objectives. All background information collected from other sources must be quoted and footnoted.
Note: don't make the introduction too long. Don't forget that we write this journal for colleagues who also share our knowledge.
This section explains the experimental procedures that will be performed. The researcher will explain the experimental procedure / work steps, equipment, data collection methods, and type of control. If the experiment is carried out in nature, the authors describe the area of research, location, and also explain the steps of the work carried out. In addition, in this section the researcher will also explain data collection or collection techniques. For example if the research is in nature, it is necessary to explain the sampling technique ..
Here the researcher presents concise data on the results of research or observation. These results are summarized with a review using narrative text, tables, or graphics. Remember, the results presented are not all data interpretations or conclusions from the data in this section. Data collected in tables / figures must be complete with narrative text and presented in a form that is easily understood by the reader. The results in this section must be clearly, completely, concisely and accurately described.
In this section, researchers discuss data with observed patterns. Every relationship between experimental variables is important and every correlation between variables can be seen clearly. The researcher must include a different explanation from the hypothesis or related similar done by other researchers. Every experiment does not always have to refer to big differences or tendencies to be important. Negative results also need to be explained, then examine the causes. This might be something important to change in future research.
This section is the answer to the statement stated in the introduction, which is the purpose of the research. To make a conclusion section the researcher must answer the question in the objectives in accordance with the results of the study that has been obtained. By referring to the introduction and conclusions, it will be easier for readers to find good ideas based on the weaknesses of this study.
All quotes obtained by researchers must be written in alphabetical order in this section. It aims to make it easier for readers who want to refer to original literature. Note that the references cited are really appropriate and mentioned in the journal that we make.
2. Example of an Accounting Journal
Types of accounting journals are general and some are specific. Actually, general and special journals are almost the same, the difference is that specific journals are more detailed. The following are examples of general journals and one type of special journals namely sales journals.
a. Example of a General Accounting Journal
Accounting journal type of general journal is a journal used to record all financial transaction activities in a chronological and detailed manner. If you are still confused with the following general journal forms, for example.
b. Example of Special Accounting Journal (Sales Journal and Purchasing Journal)
Special journals are journals which are grouped according to the form of the transaction. In other words, you must identify the form of transaction that occurred, then after that record it in a special journal. Most trading companies use this type of journal. Well, special journals are divided into several types, among which there are types of sales and purchase journals. Here is an example: