Journal of Organizational Analysis and Performance is an academic journal that accommodates scientific works containing thoughts, empirical studies, and research results on the theme of Management and Accounting. Journal of Organizational Analysis and Performanceis published by the independent institution Athallah Publishing with the aim of becoming a forum for discussion and publication of research results by academics, researchers, and practitioners in the fields of accounting and management that provide significant contributions to the development of accounting practices, the accounting profession, and the managerial profession in Indonesia and the world. In accordance with its objectives, Journal of Organizational Analysis and Performance provides insights in the fields of accounting, finance, and management for academics, practitioners, researchers, regulators, students, and other parties interested in the development of accounting practices, the accounting profession, and the managerial profession.