urnal Akuntansi Aisyah (JAA) is a peer-reviewed journal published by Department of Accounting, Faculty of Social and Business, Universitas Aisyah twice a year (Februari and Agustus). JAA aims to publish articles in the field of accounting and finance that provide the significant contribution to the development of accounting practices and the accounting profession in Indonesia and in the world. JAA provides insights in the field of accounting and finance for academics, practitioners, researchers, regulators, students, and other parties interested in the development of accounting practices and accounting profession. JAA accepts manuscripts of either quantitative or qualitative research, written in either Indonesian or English. JAA accepts manuscripts from Indonesian authors and also authors from various parts of the world.