Jurnal Riset Keuangan dan Akuntansi (JRKA) is a peer-reviewed journal, published biannually in February and August by The Institute of Research and Community Outreach, Acoounting Departement, Universitas Kuningan, Indonesia. The JRKA invites manuscripts in the various topics include, but not limited to, functional areas of accounting and finance, financial accounting and securities market, management accounting, accounting information systems, auditing and taxation, public accounting sector, corporate social responsibility, sharia accounting.