Jurnal Riset Keuangan dan Akuntansi (JRKA)  (p-ISSN 2442-4684 | e-ISSN 2621-3265) is an Open Access journal, which is free to access and read on the Internet. Jurnal Riset Keuangan dan Akuntansi (JRKA)  using National Library of Indonesia as digital archiving policy.