IJAcc (Indonesian Journal Accounting) is a peer-reviewed journal published by Department of Accounting, Faculty of Economics and Business, Universitas Raharja twice a year (February and August). JAKBI aims to publish articles in the field of accounting and business that provide the significant contribution to the development of accounting practices and the accounting profession in Indonesia and in the world. Consistent with its purpose, IJAcc provides insights in the field of accounting and business for academics, practitioners, researchers, regulators, students, and other parties interested in the development of accounting practices and accounting profession. IJAcc accepts manuscripts of either quantitative or qualitative research, written in either Indonesian or English. IJAcc accepts manuscripts from Indonesian authors and also authors from various parts of the world.