Jurnal Riset Akuntansi dan Keuangan (pISSN: 2338-1507 and eISSN: 2541-061X) is published by Accounting Study Program Faculty of Economics and Business Education Indonesia University of Education. It is published thrice year in April, August and December. Jurnal Riset Akuntansi dan Keuangan publish papers in the field of accounting and finance that give contribution to the development of accounting science, accounting practices, accounting profession and finance. We accept mainly research-based articles related to accounting science and finance. The scopes of the topics include (1) Accounting Management (2) Accounting Finance (3)Accounting Public Sector (4) Shariah Accounting (5) Information Technology in Accouting (6) Auditing (7) Professional Ethics (8) Accounting Education (9) Banking (10) Finance. Editorial Team welcome submissions of papers describing from researchers, practitioners, regulators, students, and other parties interested in the development of accounting science, accounting practices, accounting profession and finance.p-ISSN: 2338-1507 and e-ISSN: 2541-061X