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).

DOI: https://doi.org/10.24843/EJA.2022.v32.i05
Published: 2022-05-28

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