Journal of Financial Accounting (JAK), is a peer-reviewed journal published three times a year (January-April, May-August, and September-December) by the Accounting Study Program, Faculty of Business Economics, Harapan University Medan. JAK is intended to be a journal for publishing articles that report the results of research on accounting and finance. JAK invites manuscripts in various topics but not limited to the functional areas of marketing management, financial management, strategic management, operations management, human resource management, e-business, knowledge management, management accounting, management control systems, information systems management, business, economics business, business ethics and sustainability, and entrepreneurship.