E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. The Scientific E-Journal of Accounting (EJA) is published by the Accounting by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD. E-Jurnal Akuntansi is accredited in SINTA (Science and Technology Index)  by the Ministry of Research and Technology of Republic of Indonesia,  GRADE 5 (SINTA5) Decree No.30/E/KPT/2018 valid from Volume 23 Nomor 1 (2018) to Volume 34 Nomor 3 (2022) and re-accreditation to GRADE 3 (SINTA3) Decree No.79/E/KPT/2023 valid from Volume 32 Nomor 1 (2022) to Volume 36 Nomor 2 (2026).

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. The Scientific E-Journal of Accounting (EJA) is published by the Accounting by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD. E-Jurnal Akuntansi is accredited in SINTA (Science and Technology Index)  by the Ministry of Research and Technology of Republic of Indonesia,  GRADE 5 (SINTA5) Decree No.30/E/KPT/2018 valid from Volume 23 Nomor 1 (2018) to Volume 34 Nomor 3 (2022) and re-accreditation to GRADE 3 (SINTA3) Decree No.79/E/KPT/2023 valid from Volume 32 Nomor 1 (2022) to Volume 36 Nomor 2 (2026).

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. The Scientific E-Journal of Accounting (EJA) is published by the Accounting by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD. E-Jurnal Akuntansi is accredited in SINTA (Science and Technology Index)  by the Ministry of Research and Technology of Republic of Indonesia,  GRADE 5 (SINTA5) Decree No.30/E/KPT/2018 valid from Volume 23 Nomor 1 (2018) to Volume 34 Nomor 3 (2022) and re-accreditation to GRADE 3 (SINTA3) Decree No.79/E/KPT/2023 valid from Volume 32 Nomor 1 (2022) to Volume 36 Nomor 2 (2026).

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. The Scientific E-Journal of Accounting (EJA) is published by the Accounting by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD. E-Jurnal Akuntansi is accredited in SINTA (Science and Technology Index)  by the Ministry of Research and Technology of Republic of Indonesia,  GRADE 5 (SINTA5) Decree No.30/E/KPT/2018 valid from Volume 23 Nomor 1 (2018) to Volume 34 Nomor 3 (2022) and re-accreditation to GRADE 3 (SINTA3) Decree No.79/E/KPT/2023 valid from Volume 32 Nomor 1 (2022) to Volume 36 Nomor 2 (2026).

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. The Scientific E-Journal of Accounting (EJA) is published by the Accounting by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD. E-Jurnal Akuntansi is accredited in SINTA (Science and Technology Index)  by the Ministry of Research and Technology of Republic of Indonesia,  GRADE 5 (SINTA5) Decree No.30/E/KPT/2018 valid from Volume 23 Nomor 1 (2018) to Volume 34 Nomor 3 (2022) and re-accreditation to GRADE 3 (SINTA3) Decree No.79/E/KPT/2023 valid from Volume 32 Nomor 1 (2022) to Volume 36 Nomor 2 (2026).

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. The Scientific E-Journal of Accounting (EJA) is published by the Accounting by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD. E-Jurnal Akuntansi is accredited in SINTA (Science and Technology Index)  by the Ministry of Research and Technology of Republic of Indonesia,  GRADE 5 (SINTA5) Decree No.30/E/KPT/2018 valid from Volume 23 Nomor 1 (2018) to Volume 34 Nomor 3 (2022) and re-accreditation to GRADE 3 (SINTA3) Decree No.79/E/KPT/2023 valid from Volume 32 Nomor 1 (2022) to Volume 36 Nomor 2 (2026).

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. The Scientific E-Journal of Accounting (EJA) is published by the Accounting by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD. E-Jurnal Akuntansi is accredited in SINTA (Science and Technology Index)  by the Ministry of Research and Technology of Republic of Indonesia,  GRADE 5 (SINTA5) Decree No.30/E/KPT/2018 valid from Volume 23 Nomor 1 (2018) to Volume 34 Nomor 3 (2022) and re-accreditation to GRADE 3 (SINTA3) Decree No.79/E/KPT/2023 valid from Volume 32 Nomor 1 (2022) to Volume 36 Nomor 2 (2026).

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. The Scientific E-Journal of Accounting (EJA) is published by the Accounting by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD. E-Jurnal Akuntansi is accredited in SINTA (Science and Technology Index)  by the Ministry of Research and Technology of Republic of Indonesia,  GRADE 5 (SINTA5) Decree No.30/E/KPT/2018 valid from Volume 23 Nomor 1 (2018) to Volume 34 Nomor 3 (2022) and re-accreditation to GRADE 3 (SINTA3) Decree No.79/E/KPT/2023 valid from Volume 32 Nomor 1 (2022) to Volume 36 Nomor 2 (2026).

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. The Scientific E-Journal of Accounting (EJA) is published by the Accounting by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD. E-Jurnal Akuntansi is accredited in SINTA (Science and Technology Index)  by the Ministry of Research and Technology of Republic of Indonesia,  GRADE 5 (SINTA5) Decree No.30/E/KPT/2018 valid from Volume 23 Nomor 1 (2018) to Volume 34 Nomor 3 (2022) and re-accreditation to GRADE 3 (SINTA3) Decree No.79/E/KPT/2023 valid from Volume 32 Nomor 1 (2022) to Volume 36 Nomor 2 (2026).

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. The Scientific E-Journal of Accounting (EJA) is published by the Accounting by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD. E-Jurnal Akuntansi is accredited in SINTA (Science and Technology Index)  by the Ministry of Research and Technology of Republic of Indonesia,  GRADE 5 (SINTA5) Decree No.30/E/KPT/2018 valid from Volume 23 Nomor 1 (2018) to Volume 34 Nomor 3 (2022) and re-accreditation to GRADE 3 (SINTA3) Decree No.79/E/KPT/2023 valid from Volume 32 Nomor 1 (2022) to Volume 36 Nomor 2 (2026).

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. The Scientific E-Journal of Accounting (EJA) is published by the Accounting by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD. E-Jurnal Akuntansi is accredited in SINTA (Science and Technology Index)  by the Ministry of Research and Technology of Republic of Indonesia,  GRADE 5 (SINTA5) Decree No.30/E/KPT/2018 valid from Volume 23 Nomor 1 (2018) to Volume 34 Nomor 3 (2022) and re-accreditation to GRADE 3 (SINTA3) Decree No.79/E/KPT/2023 valid from Volume 32 Nomor 1 (2022) to Volume 36 Nomor 2 (2026).

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. The Scientific E-Journal of Accounting (EJA) is published by the Accounting by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD. E-Jurnal Akuntansi is accredited in SINTA (Science and Technology Index)  by the Ministry of Research and Technology of Republic of Indonesia,  GRADE 5 (SINTA5) Decree No.30/E/KPT/2018 valid from Volume 23 Nomor 1 (2018) to Volume 34 Nomor 3 (2022) and re-accreditation to GRADE 3 (SINTA3) Decree No.79/E/KPT/2023 valid from Volume 32 Nomor 1 (2022) to Volume 36 Nomor 2 (2026).

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. The Scientific E-Journal of Accounting (EJA) is published by the Accounting by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD. E-Jurnal Akuntansi is accredited in SINTA (Science and Technology Index)  by the Ministry of Research and Technology of Republic of Indonesia,  GRADE 5 (SINTA5) Decree No.30/E/KPT/2018 valid from Volume 23 Nomor 1 (2018) to Volume 34 Nomor 3 (2022) and re-accreditation to GRADE 3 (SINTA3) Decree No.79/E/KPT/2023 valid from Volume 32 Nomor 1 (2022) to Volume 36 Nomor 2 (2026).

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. The Scientific E-Journal of Accounting (EJA) is published by the Accounting by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD. E-Jurnal Akuntansi is accredited in SINTA (Science and Technology Index)  by the Ministry of Research and Technology of Republic of Indonesia,  GRADE 5 (SINTA5) Decree No.30/E/KPT/2018 valid from Volume 23 Nomor 1 (2018) to Volume 34 Nomor 3 (2022) and re-accreditation to GRADE 3 (SINTA3) Decree No.79/E/KPT/2023 valid from Volume 32 Nomor 1 (2022) to Volume 36 Nomor 2 (2026).

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. The Scientific E-Journal of Accounting (EJA) is published by the Accounting by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD. E-Jurnal Akuntansi is accredited in SINTA (Science and Technology Index)  by the Ministry of Research and Technology of Republic of Indonesia,  GRADE 5 (SINTA5) Decree No.30/E/KPT/2018 valid from Volume 23 Nomor 1 (2018) to Volume 34 Nomor 3 (2022) and re-accreditation to GRADE 3 (SINTA3) Decree No.79/E/KPT/2023 valid from Volume 32 Nomor 1 (2022) to Volume 36 Nomor 2 (2026).

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. The Scientific E-Journal of Accounting (EJA) is published by the Accounting by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD. E-Jurnal Akuntansi is accredited in SINTA (Science and Technology Index)  by the Ministry of Research and Technology of Republic of Indonesia,  GRADE 5 (SINTA5) Decree No.30/E/KPT/2018 valid from Volume 23 Nomor 1 (2018) to Volume 34 Nomor 3 (2022) and re-accreditation to GRADE 3 (SINTA3) Decree No.79/E/KPT/2023 valid from Volume 32 Nomor 1 (2022) to Volume 36 Nomor 2 (2026).

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. The Scientific E-Journal of Accounting (EJA) is published by the Accounting by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD. E-Jurnal Akuntansi is accredited in SINTA (Science and Technology Index)  by the Ministry of Research and Technology of Republic of Indonesia,  GRADE 5 (SINTA5) Decree No.30/E/KPT/2018 valid from Volume 23 Nomor 1 (2018) to Volume 34 Nomor 3 (2022) and re-accreditation to GRADE 3 (SINTA3) Decree No.23/E/KPT/2019 valid from Volume 27 Nomor 3 (2019) to Volume 33 Nomor 8 (2023).

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. The Scientific E-Journal of Accounting (EJA) is published by the Accounting by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD. E-Jurnal Akuntansi is accredited in SINTA (Science and Technology Index)  by the Ministry of Research and Technology of Republic of Indonesia,  GRADE 5 (SINTA5) Decree No.30/E/KPT/2018 valid from Volume 23 Nomor 1 (2018) to Volume 34 Nomor 3 (2022) and re-accreditation to GRADE 3 (SINTA3) Decree No.23/E/KPT/2019 valid from Volume 27 Nomor 3 (2019) to Volume 33 Nomor 8 (2023).

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. The Scientific E-Journal of Accounting (EJA) is published by the Accounting by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD. E-Jurnal Akuntansi is accredited in SINTA (Science and Technology Index)  by the Ministry of Research and Technology of Republic of Indonesia,  GRADE 5 (SINTA5) Decree No.30/E/KPT/2018 valid from Volume 23 Nomor 1 (2018) to Volume 34 Nomor 3 (2022) and re-accreditation to GRADE 3 (SINTA3) Decree No.23/E/KPT/2019 valid from Volume 27 Nomor 3 (2019) to Volume 33 Nomor 8 (2023).

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. The Scientific E-Journal of Accounting (EJA) is published by the Accounting by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD. E-Jurnal Akuntansi is accredited in SINTA (Science and Technology Index)  by the Ministry of Research and Technology of Republic of Indonesia,  GRADE 5 (SINTA5) Decree No.30/E/KPT/2018 valid from Volume 23 Nomor 1 (2018) to Volume 34 Nomor 3 (2022) and re-accreditation to GRADE 3 (SINTA3) Decree No.23/E/KPT/2019 valid from Volume 27 Nomor 3 (2019) to Volume 33 Nomor 8 (2023).

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. The Scientific E-Journal of Accounting (EJA) is published by the Accounting by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD. E-Jurnal Akuntansi is accredited in SINTA (Science and Technology Index)  by the Ministry of Research and Technology of Republic of Indonesia,  GRADE 5 (SINTA5) Decree No.30/E/KPT/2018 valid from Volume 23 Nomor 1 (2018) to Volume 34 Nomor 3 (2022) and re-accreditation to GRADE 3 (SINTA3) Decree No.23/E/KPT/2019 valid from Volume 27 Nomor 3 (2019) to Volume 33 Nomor 8 (2023).

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. The Scientific E-Journal of Accounting (EJA) is published by the Accounting by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD. E-Jurnal Akuntansi is accredited in SINTA (Science and Technology Index)  by the Ministry of Research and Technology of Republic of Indonesia,  GRADE 5 (SINTA5) Decree No.30/E/KPT/2018 valid from Volume 23 Nomor 1 (2018) to Volume 34 Nomor 3 (2022) and re-accreditation to GRADE 3 (SINTA3) Decree No.23/E/KPT/2019 valid from Volume 27 Nomor 3 (2019) to Volume 31 Nomor 3 (2023).

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. The Scientific E-Journal of Accounting (EJA) is published by the Accounting by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD. E-Jurnal Akuntansi is accredited in SINTA (Science and Technology Index)  by the Ministry of Research and Technology of Republic of Indonesia,  GRADE 5 (SINTA5) Decree No.30/E/KPT/2018 valid from Volume 23 Nomor 1 (2018) to Volume 34 Nomor 3 (2022) and re-accreditation to GRADE 3 (SINTA3) Decree No.23/E/KPT/2019 valid from Volume 27 Nomor 3 (2019) to Volume 31 Nomor 3 (2023).

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. The Scientific E-Journal of Accounting (EJA) is published by the Accounting by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD. E-Jurnal Akuntansi is accredited in SINTA (Science and Technology Index)  by the Ministry of Research and Technology of Republic of Indonesia,  GRADE 5 (SINTA5) Decree No.30/E/KPT/2018 valid from Volume 23 Nomor 1 (2018) to Volume 34 Nomor 3 (2022) and re-accreditation to GRADE 3 (SINTA3) Decree No.23/E/KPT/2019 valid from Volume 27 Nomor 3 (2019) to Volume 31 Nomor 3 (2023).

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. The Scientific E-Journal of Accounting (EJA) is published by the Accounting by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD. E-Jurnal Akuntansi is accredited in SINTA (Science and Technology Index)  by the Ministry of Research and Technology of Republic of Indonesia,  GRADE 5 (SINTA5) Decree No.30/E/KPT/2018 valid from Volume 23 Nomor 1 (2018) to Volume 34 Nomor 3 (2022) and re-accreditation to GRADE 3 (SINTA3) Decree No.23/E/KPT/2019 valid from Volume 27 Nomor 3 (2019) to Volume 31 Nomor 3 (2023).

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. The Scientific E-Journal of Accounting (EJA) is published by the Accounting by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD. E-Jurnal Akuntansi is accredited in SINTA (Science and Technology Index)  by the Ministry of Research and Technology of Republic of Indonesia,  GRADE 5 (SINTA5) Decree No.30/E/KPT/2018 valid from Volume 23 Nomor 1 (2018) to Volume 34 Nomor 3 (2022) and re-accreditation to GRADE 3 (SINTA3) Decree No.23/E/KPT/2019 valid from Volume 27 Nomor 3 (2019) to Volume 31 Nomor 3 (2023).

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. The Scientific E-Journal of Accounting (EJA) is published by the Accounting by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD. E-Jurnal Akuntansi is accredited in SINTA (Science and Technology Index)  by the Ministry of Research and Technology of Republic of Indonesia,  GRADE 5 (SINTA5) Decree No.30/E/KPT/2018 valid from Volume 23 Nomor 1 (2018) to Volume 34 Nomor 3 (2022) and re-accreditation to GRADE 3 (SINTA3) Decree No.23/E/KPT/2019 valid from Volume 27 Nomor 3 (2019) to Volume 31 Nomor 3 (2023).

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. The Scientific E-Journal of Accounting (EJA) is published by the Accounting by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD. E-Jurnal Akuntansi is accredited in SINTA (Science and Technology Index)  by the Ministry of Research and Technology of Republic of Indonesia,  GRADE 5 (SINTA5) Decree No.30/E/KPT/2018 valid from Volume 23 Nomor 1 (2018) to Volume 34 Nomor 3 (2022) and re-accreditation to GRADE 3 (SINTA3) Decree No.23/E/KPT/2019 valid from Volume 27 Nomor 3 (2019) to Volume 31 Nomor 3 (2023).

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. The Scientific E-Journal of Accounting (EJA) is published by the Accounting by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD. E-Jurnal Akuntansi is accredited in SINTA (Science and Technology Index)  by the Ministry of Research and Technology of Republic of Indonesia,  GRADE 5 (SINTA5) Decree No.30/E/KPT/2018 valid from Volume 23 Nomor 1 (2018) to Volume 34 Nomor 3 (2022) and re-accreditation to GRADE 3 (SINTA3) Decree No.23/E/KPT/2019 valid from Volume 27 Nomor 3 (2019) to Volume 31 Nomor 3 (2023).

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. The Scientific E-Journal of Accounting (EJA) is published by the Accounting by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD. E-Jurnal Akuntansi is accredited in SINTA (Science and Technology Index)  by the Ministry of Research and Technology of Republic of Indonesia,  GRADE 5 (SINTA5) Decree No.30/E/KPT/2018 valid from Volume 23 Nomor 1 (2018) to Volume 34 Nomor 3 (2022) and re-accreditation to GRADE 3 (SINTA3) Decree No.23/E/KPT/2019 valid from Volume 27 Nomor 3 (2019) to Volume 31 Nomor 3 (2023).

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. The Scientific E-Journal of Accounting (EJA) is published by the Accounting by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD. E-Jurnal Akuntansi is accredited in SINTA (Science and Technology Index)  by the Ministry of Research and Technology of Republic of Indonesia,  GRADE 5 (SINTA5) Decree No.30/E/KPT/2018 valid from Volume 23 Nomor 1 (2018) to Volume 34 Nomor 3 (2022) and re-accreditation to GRADE 3 (SINTA3) Decree No.23/E/KPT/2019 valid from Volume 27 Nomor 3 (2019) to Volume 31 Nomor 3 (2023).

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. The Scientific E-Journal of Accounting (EJA) is published by the Accounting by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD. E-Jurnal Akuntansi is accredited in SINTA (Science and Technology Index)  by the Ministry of Research and Technology of Republic of Indonesia,  GRADE 5 (SINTA5) Decree No.30/E/KPT/2018 valid from Volume 23 Nomor 1 (2018) to Volume 34 Nomor 3 (2022) and re-accreditation to GRADE 3 (SINTA3) Decree No.23/E/KPT/2019 valid from Volume 27 Nomor 3 (2019) to Volume 31 Nomor 3 (2023).

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Jurnal Akuntansi accepts the results of studies and research articles that have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Jurnal Akuntansi accepts the results of studies and research articles that have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Jurnal Akuntansi accepts the results of studies and research articles that have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Jurnal Akuntansi accepts the results of studies and research articles that have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Jurnal Akuntansi accepts the results of studies and research articles that have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Jurnal Akuntansi accepts the results of studies and research articles that have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Jurnal Akuntansi accepts the results of studies and research articles that have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Jurnal Akuntansi accepts the results of studies and research articles that have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Jurnal Akuntansi accepts the results of studies and research articles that have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Jurnal Akuntansi accepts the results of studies and research articles that have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Jurnal Akuntansi accepts the results of studies and research articles that have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Jurnal Akuntansi accepts the results of studies and research articles that have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Jurnal Akuntansi accepts the results of studies and research articles that have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Jurnal Akuntansi accepts the results of studies and research articles that have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Jurnal Akuntansi accepts the results of studies and research articles that have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Jurnal Akuntansi accepts the results of studies and research articles that have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Jurnal Akuntansi accepts the results of studies and research articles that have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Jurnal Akuntansi accepts the results of studies and research articles that have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Jurnal Akuntansi accepts the results of studies and research articles that have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Jurnal Akuntansi accepts the results of studies and research articles that have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region. 

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Jurnal Akuntansi accepts the results of studies and research articles that have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region. 

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Jurnal Akuntansi accepts the results of studies and research articles that have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Jurnal Akuntansi accepts the results of studies and research articles that have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region. 

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Jurnal Akuntansi accepts the results of studies and research articles that have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region. 

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Jurnal Akuntansi accepts the results of studies and research articles that have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region. 

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Jurnal Akuntansi accepts the results of studies and research articles that have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region. 

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles which have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by Accounting Department of Economic and Business Faculty in Universitas Udayana  in collaboration with the Association of Accounting Department of Indonesia, Bali Region. 

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles which have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by Accounting Department of Economic and Business Faculty in Universitas Udayana  in collaboration with the Association of Accounting Department of Indonesia, Bali Region.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Jurnal Akuntansi accepts the results of studies and research articles that have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region. 

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles which have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by Accounting Department of Economic and Business Faculty in Universitas Udayana  in collaboration with the Association of Accounting Department of Indonesia, Bali Region. 

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles which have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by Accounting Department of Economic and Business Faculty in Universitas Udayana  in collaboration with the Association of Accounting Department of Indonesia, Bali Region. 

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles which have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by Accounting Department of Economic and Business Faculty in Universitas Udayana  in collaboration with the Association of Accounting Department of Indonesia, Bali Region. 

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles which have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by Accounting Department of Economic and Business Faculty in Universitas Udayana  in collaboration with the Association of Accounting Department of Indonesia, Bali Region. 

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles which have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by Accounting Department of Economic and Business Faculty in Universitas Udayana  in collaboration with the Association of Accounting Department of Indonesia, Bali Region. 

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles which have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by Accounting Department of Economic and Business Faculty in Universitas Udayana  in collaboration with the Association of Accounting Department of Indonesia, Bali Region.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles which have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by Accounting Department of Economic and Business Faculty in Universitas Udayana  in collaboration with the Association of Accounting Department of Indonesia, Bali Region. 

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles which have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by Accounting Department of Economic and Business Faculty in Universitas Udayana  in collaboration with the Association of Accounting Department of Indonesia, Bali Region. 

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles which have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by Accounting Department of Economic and Business Faculty in Universitas Udayana  in collaboration with the Association of Accounting Department of Indonesia, Bali Region.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles which have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by Accounting Department of Economic and Business Faculty in Universitas Udayana  in collaboration with the Association of Accounting Department of Indonesia, Bali Region. 

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles which have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by Accounting Department of Economic and Business Faculty in Universitas Udayana  in collaboration with the Association of Accounting Department of Indonesia, Bali Region. 

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles which have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by Accounting Department of Economic and Business Faculty in Universitas Udayana  in collaboration with the Association of Accounting Department of Indonesia, Bali Region. 

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles which have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by Accounting Department of Economic and Business Faculty in Universitas Udayana  in collaboration with the Association of Accounting Department of Indonesia, Bali Region. 

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles which have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by Accounting Department of Economic and Business Faculty in Universitas Udayana  in collaboration with the Association of Accounting Department of Indonesia, Bali Region. 

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles which have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by Accounting Department of Economic and Business Faculty in Universitas Udayana  in collaboration with the Association of Accounting Department of Indonesia, Bali Region.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles which have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by Accounting Department of Economic and Business Faculty in Universitas Udayana  in collaboration with the Association of Accounting Department of Indonesia, Bali Region. 

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles which have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by Accounting Department of Economic and Business Faculty in Universitas Udayana  in collaboration with the Association of Accounting Department of Indonesia, Bali Region. 

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles which have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by Accounting Department of Economic and Business Faculty in Universitas Udayana  in collaboration with the Association of Accounting Department of Indonesia, Bali Region. 

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles which have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by Accounting Department of Economic and Business Faculty in Universitas Udayana  in collaboration with the Association of Accounting Department of Indonesia, Bali Region. 

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles which have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by Accounting Department of Economic and Business Faculty in Universitas Udayana  in collaboration with the Association of Accounting Department of Indonesia, Bali Region. 

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles which have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by Accounting Department of Economic and Business Faculty in Universitas Udayana  in collaboration with the Association of Accounting Department of Indonesia, Bali Region. 

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Jurnal Akuntansi accepts the results of studies and research articles that have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles which have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by Accounting Department of Economic and Business Faculty in Universitas Udayana  in collaboration with the Association of Accounting Department of Indonesia, Bali Region. 

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles which have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by Accounting Department of Economic and Business Faculty in Universitas Udayana  in collaboration with the Association of Accounting Department of Indonesia, Bali Region. 

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles which have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by Accounting Department of Economic and Business Faculty in Universitas Udayana  in collaboration with the Association of Accounting Department of Indonesia, Bali Region. 

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles which have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by Accounting Department of Economic and Business Faculty in Universitas Udayana  in collaboration with the Association of Accounting Department of Indonesia, Bali Region. 

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles which have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by Accounting Department of Economic and Business Faculty in Universitas Udayana  in collaboration with the Association of Accounting Department of Indonesia, Bali Region. 

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles which have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by Accounting Department of Economic and Business Faculty in Universitas Udayana  in collaboration with the Association of Accounting Department of Indonesia, Bali Region. 

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles which have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by Accounting Department of Economic and Business Faculty in Universitas Udayana  in collaboration with the Association of Accounting Department of Indonesia, Bali Region. 

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles which have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by Accounting Department of Economic and Business Faculty in Universitas Udayana  in collaboration with the Association of Accounting Department of Indonesia, Bali Region. 

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles which have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by Accounting Department of Economic and Business Faculty in Universitas Udayana  in collaboration with the Association of Accounting Department of Indonesia, Bali Region.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles which have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by Accounting Department of Economic and Business Faculty in Universitas Udayana  in collaboration with the Association of Accounting Department of Indonesia, Bali Region. 

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles which have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by Accounting Department of Economic and Business Faculty in Universitas Udayana  in collaboration with the Association of Accounting Department of Indonesia, Bali Region. 

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles which have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by Accounting Department of Economic and Business Faculty in Universitas Udayana  in collaboration with the Association of Accounting Department of Indonesia, Bali Region. 

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles which have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by Accounting Department of Economic and Business Faculty in Universitas Udayana  in collaboration with the Association of Accounting Department of Indonesia, Bali Region. 

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles which have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by Accounting Department of Economic and Business Faculty in Universitas Udayana  in collaboration with the Association of Accounting Department of Indonesia, Bali Region. 

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles which have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by Accounting Department of Economic and Business Faculty in Universitas Udayana  in collaboration with the Association of Accounting Department of Indonesia, Bali Region. 

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles in the field of financial accounting, auditing, management accounting, government accounting, accounting information systems, taxation, behavioral accounting, bank accounting and rural credit institutions which have not been published in other media.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. The Scientific E-Journal of Accounting (EJA) is published by the Accounting by the Accounting Department of Economic and Business Faculty in Universitas Udayana in collaboration with the Institute of Indonesia Chartered Accountants, Bali Region and The Indonesian Institute of Accountant-KAPD. E-Jurnal Akuntansi is accredited in SINTA (Science and Technology Index)  by the Ministry of Research and Technology of Republic of Indonesia,  GRADE 5 (SINTA5) Decree No.30/E/KPT/2018 valid from Volume 23 Nomor 1 (2018) to Volume 34 Nomor 3 (2022) and re-accreditation to GRADE 3 (SINTA3) Decree No.23/E/KPT/2019 valid from Volume 27 Nomor 3 (2019) to Volume 31 Nomor 3 (2023).

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles in the field of financial accounting, auditing, management accounting, government accounting, accounting information systems, taxation, behavioral accounting, bank accounting and rural credit institutions which have not been published in other media.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles in the field of financial accounting, auditing, management accounting, government accounting, accounting information systems, taxation, behavioral accounting, bank accounting and rural credit institutions which have not been published in other media.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles in the field of financial accounting, auditing, management accounting, government accounting, accounting information systems, taxation, behavioral accounting, bank accounting and rural credit institutions which have not been published in other media.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles in the field of financial accounting, auditing, management accounting, government accounting, accounting information systems, taxation, behavioral accounting, bank accounting and rural credit institutions which have not been published in other media.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles in the field of financial accounting, auditing, management accounting, government accounting, accounting information systems, taxation, behavioral accounting, bank accounting and rural credit institutions which have not been published in other media.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles which have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by Accounting Department of Economic and Business Faculty in Universitas Udayana  in collaboration with the Association of Accounting Department of Indonesia, Bali Region. 

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles in the field of financial accounting, auditing, management accounting, government accounting, accounting information systems, taxation, behavioral accounting, bank accounting and rural credit institutions which have not been published in other media.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles which have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by Accounting Department of Economic and Business Faculty in Universitas Udayana  in collaboration with the Association of Accounting Department of Indonesia, Bali Region. 

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles which have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by Accounting Department of Economic and Business Faculty in Universitas Udayana  in collaboration with the Association of Accounting Department of Indonesia, Bali Region. 

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles in the field of financial accounting, auditing, management accounting, government accounting, accounting information systems, taxation, behavioral accounting, bank accounting and rural credit institutions which have not been published in other media.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles in the field of financial accounting, auditing, management accounting, government accounting, accounting information systems, taxation, behavioral accounting, bank accounting and rural credit institutions which have not been published in other media.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles in the field of financial accounting, auditing, management accounting, government accounting, accounting information systems, taxation, behavioral accounting, bank accounting and rural credit institutions which have not been published in other media.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles in the field of financial accounting, auditing, management accounting, government accounting, accounting information systems, taxation, behavioral accounting, bank accounting and rural credit institutions which have not been published in other media.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles which have not been published in other media. The Scientific E-Journal of Accounting (EJA) is published each month by Accounting Department of Economic and Business Faculty in Universitas Udayana  in collaboration with the Association of Accounting Department of Indonesia, Bali Region. 

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles in the field of financial accounting, auditing, management accounting, government accounting, accounting information systems, taxation, behavioral accounting, bank accounting and rural credit institutions which have not been published in other media.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles in the field of financial accounting, auditing, management accounting, government accounting, accounting information systems, taxation, behavioral accounting, bank accounting and rural credit institutions which have not been published in other media.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles in the field of financial accounting, auditing, management accounting, government accounting, accounting information systems, taxation, behavioral accounting, bank accounting and rural credit institutions which have not been published in other media.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles in the field of financial accounting, auditing, management accounting, government accounting, accounting information systems, taxation, behavioral accounting, bank accounting and rural credit institutions which have not been published in other media.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles in the field of financial accounting, auditing, management accounting, government accounting, accounting information systems, taxation, behavioral accounting, bank accounting and rural credit institutions which have not been published in other media.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles in the field of financial accounting, auditing, management accounting, government accounting, accounting information systems, taxation, behavioral accounting, bank accounting and rural credit institutions which have not been published in other media.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles in the field of financial accounting, auditing, management accounting, government accounting, accounting information systems, taxation, behavioral accounting, bank accounting and rural credit institutions which have not been published in other media.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles in the field of financial accounting, auditing, management accounting, government accounting, accounting information systems, taxation, behavioral accounting, bank accounting and rural credit institutions which have not been published in other media.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles in the field of financial accounting, auditing, management accounting, government accounting, accounting information systems, taxation, behavioral accounting, bank accounting and rural credit institutions which have not been published in other media.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles in the field of financial accounting, auditing, management accounting, government accounting, accounting information systems, taxation, behavioral accounting, bank accounting and rural credit institutions which have not been published in other media.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles in the field of financial accounting, auditing, management accounting, government accounting, accounting information systems, taxation, behavioral accounting, bank accounting and rural credit institutions which have not been published in other media.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles in the field of financial accounting, auditing, management accounting, government accounting, accounting information systems, taxation, behavioral accounting, bank accounting and rural credit institutions which have not been published in other media.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles in the field of financial accounting, auditing, management accounting, government accounting, accounting information systems, taxation, behavioral accounting, bank accounting and rural credit institutions which have not been published in other media.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles in the field of financial accounting, auditing, management accounting, government accounting, accounting information systems, taxation, behavioral accounting, bank accounting and rural credit institutions which have not been published in other media.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles in the field of financial accounting, auditing, management accounting, government accounting, accounting information systems, taxation, behavioral accounting, bank accounting and rural credit institutions which have not been published in other media.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles in the field of financial accounting, auditing, management accounting, government accounting, accounting information systems, taxation, behavioral accounting, bank accounting and rural credit institutions which have not been published in other media.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles in the field of financial accounting, auditing, management accounting, government accounting, accounting information systems, taxation, behavioral accounting, bank accounting and rural credit institutions which have not been published in other media.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles in the field of financial accounting, auditing, management accounting, government accounting, accounting information systems, taxation, behavioral accounting, bank accounting and rural credit institutions which have not been published in other media.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles in the field of financial accounting, auditing, management accounting, government accounting, accounting information systems, taxation, behavioral accounting, bank accounting and rural credit institutions which have not been published in other media.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles in the field of financial accounting, auditing, management accounting, government accounting, accounting information systems, taxation, behavioral accounting, bank accounting and rural credit institutions which have not been published in other media.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles in the field of financial accounting, auditing, management accounting, government accounting, accounting information systems, taxation, behavioral accounting, bank accounting and rural credit institutions which have not been published in other media.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles in the field of financial accounting, auditing, management accounting, government accounting, accounting information systems, taxation, behavioral accounting, bank accounting and rural credit institutions which have not been published in other media.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles in the field of financial accounting, auditing, management accounting, government accounting, accounting information systems, taxation, behavioral accounting, bank accounting and rural credit institutions which have not been published in other media.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles in the field of financial accounting, auditing, management accounting, government accounting, accounting information systems, taxation, behavioral accounting, bank accounting and rural credit institutions which have not been published in other media.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles in the field of financial accounting, auditing, management accounting, government accounting, accounting information systems, taxation, behavioral accounting, bank accounting and rural credit institutions which have not been published in other media.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles in the field of financial accounting, auditing, management accounting, government accounting, accounting information systems, taxation, behavioral accounting, bank accounting and rural credit institutions which have not been published in other media.

E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. E-Journal of Accounting accept the results of studies and research articles in the field of financial accounting, auditing, management accounting, government accounting, accounting information systems, taxation, behavioral accounting, bank accounting and rural credit institutions which have not been published in other media.