Jurnal Riset Akuntansi Mercu Buana (JRAMB) (Print ISSN: 2460-1233; Online ISSN: 2548-4338) published by the Department of Accounting, Faculty of Economics, University Mercu Buana Yogyakarta. JRAMB was first published in 2015, published two times a year (May and November). The accreditation rank for national lebel is “Sinta 4”. This journal is a medium for researchers to publish their research results in relation to the fields of accounting and public policy. Therefore, that it can be a forum to improve the quality of research and to disseminate knowledge both nationally and globally. JRAM not only receives a manuscript from Indonesia but also from abroad. Retractions will be considered if results are invalid or ethical guidelines have been violated (i.e. applicable cases of plagiarism and ghostwriting). All articles published on JRAMB can be accessed openly to the public and it is free of charge.