Jurnal Riset Akuntansi Soedirman (JRAS) is a peer-reviewed journal published by Department of Accounting, Faculty of Economics and Business, Universitas Jenderal Soedirman twice a year (June and December). JRAS 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. Consistent with its purpose, JRAS 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. JRAS accepts manuscripts of either quantitative or qualitative research, written in either Indonesian or English. JRAS accepts manuscripts from Indonesian authors and also authors from various parts of the world.