JEKAMI: Journal of Accounting (e-ISSN 3021-7407) is a peer-reviewed journal published by Pustaka Digital Indonesia that focuses on research in the field of Accounting and Finance. The journal welcomes empirical and theoretical studies using qualitative, quantitative, or mixed methods aimed at developing accounting concepts, theories, and methodologies. It is published twice a year, in January and July. The journal’s scope includes financial accounting, auditing, Islamic accounting, cost and management accounting, taxation, international accounting, nonprofit accounting, budgeting, public sector accounting, and accounting information systems. Each manuscript submitted must follow the JEKAMI Journal template and be accompanied by an authorship statement, ethics declaration, and copyright form available on the journal’s website. Authors must adhere strictly to the author guidelines. Manuscripts that do not meet the format or guideline requirements will be rejected prior to review, as the Editorial Board only processes submissions recommended by peer reviewers.