Jurnal Akuntansi dan Keuangan Indonesia (JAKI) is a scholarly open access journal specializing in accounting and finance research. Since its establishment in 2004, JAKI has been committed to publishing high-quality research that advances accounting practices and the profession. As an open access journal, all content is freely available to users and their institutions at no charge. Users are permitted to read, download, copy, distribute, print, search, link to, or use the full texts of articles for any lawful purpose without requiring prior permission from the publisher or authors.