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 Articles are not peer-reviewed and are generally written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
Journal Example
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.
Journal function
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: