Accounting Student Research Journal (ASRJ) is published by Department of Accounting, Faculty of Economic & Business, Universitas Pembangunan Nasional Veteran Jakarta. ASRJ is a blind reviewed journal published twice a year in March and September. The journal aims to promote the development and extension of the accounting field that gives a contribution to the development of accounting science, accounting practices, and the accounting profession. ASRJ accepts manuscripts of both quantitative and qualitative research. This journal focuses on accounting issues, including: Financial Accounting Auditing Taxation Governmental Accounting Accounting Information System CSR and Sustainability Corporate Governance Management Accounting Islamic Accounting Accounting Education Ethics and Accounting Profession