Financial and Accounting Indonesian Research is a journal published by the Department in Accounting Program, Faculty of Economics, Business and Humanities of Universitas of Sorong Muhammadiyah Education (UNIMUDA). The journal is published two times in June and December. FAIR: Financial and Accounting Indonesian Research accepts manuscripts in the fields of: 1. State and Regional Finance 2. Auditing and Fraud 3. Micro and Macro Accounting 4. Accounting and Regulation 5. Multiparadigm Accounting 6. Environmental and Sustainable Accounting: Blue, Green, and Carbon 7. Other Contemporary Accounting Issues