Jurnal Akuntansi dan Keuangan (JAK), with ISSNĀ 2252 7141 (printed), is published by Faculty of Economics and Business Universitas Budi Luhur. JAK is published twice a year (every April and Oktober) In each edition, JEM receives articles that will be reviewed by either internal or external editors. Subsequently, the article will be reviewed by our reviewer with related expertise. The article will be reviewed by double-blind peer review.