https://journal.afebi.org/index.php/aar <p align="justify">AFEBI Accounting Review (AAR) <strong>P-ISSN: <a href="https://issn.lipi.go.id/terbit/detail/1479455777" target="_blank" rel="noopener">2548-5245</a></strong> <strong>E-ISSN: <a href="https://issn.lipi.go.id/terbit/detail/1479692728" target="_blank" rel="noopener">2548-5253</a></strong> is an academic journal which is published twice a year (June and December) by The Association of The Faculty of Economics and Business Indonesia. AAR is aimed as an outlet for theoretical and empirical research in the field of finance and accounting and to disseminate the information of the management and business research was conducted by members of AFEBI in particular and researchers in general to the academics, practitioners, students, and others who interested in finance and accounting.</p> en-US Authors who publish with this journal agree to the following terms:<br /><br />Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a <a href="https://creativecommons.org/licenses/by/4.0/">Creative Commons Attribution License</a> that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.<br /><br />Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.<br /><br />Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See <a href="http://opcit.eprints.org/oacitation-biblio.html" target="_new">The Effect of Open Access</a>). aar@journal.afebi.org (AFEBI Accounting Review) journal.afebi@journal.afebi.org (AFEBI Journal System) Tue, 31 Dec 2024 00:00:00 +0000 OJS 3.3.0.13 http://blogs.law.harvard.edu/tech/rss 60