Studi Akuntansi dan Keuangan Indonesia (SAKI) is a peer-reviewed journal published by Study Program of Accounting and Finance, School of Business and Economics, Universitas Prasetiya Mulya, twice a year (January and July). SAKI aims to publish articles in the field of accounting and finance that provide a significant contribution to the development of accounting practices and the accounting profession in Indonesia and Asian region. SAKI provides insights in the field of accounting and finance for academics, practitioners, researchers, regulators, students, and other parties interested in the development of accounting practices and accounting profession. SAKI accepts manuscripts of either quantitative or qualitative research, written in either Indonesian or English. SAKI accepts manuscripts from Indonesian authors and also authors from various parts of the Asian region.