Jurnal Akuntansi Bisnis Eka Prasetya is an accounting journal that is published regularly twice a year, namely March and September. The publication of this journal is a means to accommodate scientific articles originating from the results of research, studies, or scientific papers from researchers and lecturers who have been selected in the accounting field. Scientific articles sent to the editorial staff must be original and never published elsewhere. Scientific articles in each publication are the responsibility of the author.