Akunsika: Jurnal Akuntansi dan Keuangan is an open access journal. It publishes twice a year in January and July, contains articles based on the results of field research or literature research in the field of accounting and/or finance. AKUNSIKA accepts manuscripts that have never been published. Manuscript is written in the format Author Guidelines. Incoming manuscripts are evaluated and processed for consistency of format, terms and other procedures. All processes from submission of papers to publication of the article (including the article review process) are intended to use this website and replace the manual process previously performed. Therefore, the publisher of AKUNSIKA expects the cooperation of all parties, including reviewers and authors. This website is still being refined. If reviewers and authors encounter difficulties using this site or have any questions, complaints or suggestions, reviewers and authors may notify the AKUNSIKA editor by sending an email to akunsika@poliupg.ac.id.