Jurnal Riset dan Penalaran Mahasiswal (JRPM) is a scientific journal published by the Faculty of Economics and Business, Universitas Negeri Yogyakarta (FEB UNY). This journal aims to be a forum for publishing student research results in the fields of economics, accounting, and management, both qualitative and quantitative. Objectives and Scope JRPM aims to: 1. Publish original and quality research results from students in the fields of economics and business. 2. Encourage the development of science and practice in the fields of economics, accounting, and management. 3. To be a means of scientific communication between students, academics, and practitioners in the fields of economics and business. The scope of this journal covers the following topics: 1. Financial Accounting 2. Sharia Accounting 3. Behavioral Accounting 4. Public Sector Accounting 5. Management Control Systems 6. Financial Management 7. Management Information Systems 8. Cost Management 9. Taxation 10. Education This journal is published twice a year, in June and December, with an average of five articles per edition. JRPM provides open access and has been indexed in Google Scholar, making it an effective platform for students to disseminate their research results at the national and international levels.