Journal Akuntansi Prima is a scientific journal that serves as a forum for the publication and dissemination of research in the fields of accounting, finance, and related business disciplines. The journal publishes research using quantitative, qualitative, and mixed-method approaches. Its scope includes financial accounting, management accounting, taxation, auditing, accounting information systems, public sector accounting, corporate governance, finance, investment, banking, and other contemporary issues in accounting and financial reporting. Journal Akuntansi Prima aims to contribute to the development of accounting knowledge and provide relevant academic insights for researchers, academics, students, practitioners, and policymakers