Jurnal AKUNIDA is a scientific publication media that contains articles in the field of accounting and business with the scope of financial accounting, cost accounting, public sector accounting auditing accounting, banking accounting and accounting information systems. This journal applies double blind review and a maximum article plagiarism level of 10% using the Turnitin Check Plagiarism applications. This journal article is dedicated to fostering the creation and exchange of ideas among academia, industrial or practical business circles, and government institutions in the field of accounting.