Jurnal Riset Akuntansi Aksioma (ISSN : 1858-0785/e-ISSN : 2654-8488) is published by the Department of Accounting, Faculty of Economics and Bussiness of Mataram University (UNRAM) on a regular basis (every six months). The purpose of this journal is to publish the results of accounting research which includes: Financial Accounting, Management Accounting, Public Sector Accounting, Auditing, Tax, Sharia Accounting, and Accounting Information Systems. The determination of articles contained in Jurnal Riset Akuntansi Aksioma is through a double blind review process by the Board of Editors that has been appointed by Jurnal Riset Akuntansi Aksioma with consideration: article relevance to professional development and accounting practices as well as the fulfillment of the standard requirements of journal publication. The Board of Editors is responsible for providing constructive feedback and evaluation results to the author of the article and the author of the article shall make improvements to the inputs of the Editorial Board.