Editorial Team welcome submissions of papers describing researchers, practitioners, regulators, students, and other parties interested in the development of accounting science, accounting practices, and the accounting profession. The scopes of the topics include (1) Management Accounting,(2) Financial Accounting,(3) Public Sector Accounting,(4) Sharia Accounting,(5) Accounting Information Technology,(6) Auditing,(7) Professional Ethics,(8) Accounting Education. We accept mainly research-based articles related to accounting science, accounting practices, and the accounting profession. It is published twice a year in June and December. Jurnal ASET (Akuntansi Riset) publishes papers in the field of accounting hat give a contribution to the development of accounting science, accounting practices, and the accounting profession. Jurnal ASET (Akuntansi Riset) ( p-ISSN: 2086-2563 and e-ISSN: 2541-0342) is published by Program Studi Akuntansi Fakultas Pendidikan Ekonomi dan Bisnis Universitas Pendidikan indonesia. Nationally Accredited based on the Decree of the Minister of Research Technology/BRIN, Number B/4130/E5/E5.2.1/2019 - 31 December 2019