AKTIVA: Journal Of Accountancy and Management is an open access journal as a place for academics, researchers, practitioners, regulators and others, both nationally or internationally, to publish their scientific articles. The results of the studies are related to the fields of accounting and management. The scopes of the topics include sharia accounting, public sector accounting, financial accounting, accounting information systems, management accounting, cost accounting, sharia management, HR management, marketing management, financial management, operational management, and entrepreneurship. AKTIVA: Journal Of Accountancy and Management is published twice a year for the period of January and July. The articles could be written in Indonesian or English. The submitted articles will be reviewed by reviewers who are experts in their fields.