CV. Publisher Legal Indo, Padang, West Sumatra. Journal Financial and Accounting Research (JFAR) is a collection of journals, articles, ideas, concepts, theories and research results from various fields related to Financial Accounting, Management Accounting, Public Sector Accounting, Auditing and Assurance, Sharia Accounting, Accounting and Information Technology, Tax Accounting, Environmental and Social Accounting (CSR), Forensic Accounting and Fraud Investigation, Governance, Risk and Compliance (GRC),. This article is published quarterly with a peer review process. The journal is published in February, May, August, and November. The journal provides direct open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge on Accounting and Financial Sciences.