CONTABILITA : Journal of Accounting and Finance is a peer-reviewed scientific journal published twice times a year (April and October) managed by the Accounting Study Program, Faculty of Economics and Business, Universitas Katolik Darma Cendika. The scope of the journal includes financial accounting, management accounting, taxation, auditing, accounting information systems, accounting education, corporate governance, corporate finance, strategic management, environmental and social accounting, public sector accounting, and entrepreneurship. ISSN Number 3123-6499.