Jurnal Akuntansi Keuangan dan Bisnis (JAKB), with registered number ISSN 2476-9460 (Online) and ISSN 2085-0751 (Print) is a multidisciplinary scientific journal published by Politeknik Caltex Riau. JAKB provides a specialized forum for the publication of research in the area of financial economics and the theory of the firm, placing primary emphasis on the highest quality analytical, empirical, and clinical contributions in the following significant areas: Economic, Finance, Banking, and Accounting. This journal published twice a year (May and November).
EDITORIAL TEAM
Editor in Chief
Meliza Putriyanti Zifi, S.E., M.Acc Politeknik Caltex Riau
Editors
Atika Zarefar,S.E., M.Ak., Ak Politeknik Caltex Riau
Hamdani Arifulsyah, S.E., M.Ak Politeknik Caltex Riau
Adhitya Agri Putra, S.E., M.Acc., Ak., CA. Universitas Riau
Vidiyanna Rizal Putri, S.E., M.Si STIE Indonesia Banking School
Layout Editor
Muhammad Mahrus, S.S.T Politeknik Caltex Riau