Atma Jaya Accounting Research (AJAR) is a peer-reviewed journal published by Master Program in Accounting, Universitas Atma Jaya Makassar, twice a year in February and August. Atma Jaya Accounting Research (AJAR) is fully intended to publish accounting and financing articles. This journal provides immediate open access to make research freely available to the public to support a greater global exchange of knowledge. Research methods, especially quantitative and qualitative, are fully accepted. The submitted article can be in Indonesian or English. The decision for acceptance depends on double-blind peer review results. The acceptance decision is made based on an independent review process providing critically constructive and prompt evaluations of submitted manuscripts. Please read and understand the author guidelines for preparation manuscript. The authors submitting a manuscript to the editors should comply with the author guidelines and template. If the submitted manuscript does not comply with the guidelines or uses a different format, it will be formally rejected by the editorial team before being reviewed. Editorial Team will only accept a manuscript that meets the specific format requirements. E-ISSN: 2656-0410, P-ISSN: 2654-590X