FAIR) Financial and Accounting Indonesian Research is a journal managed by the Accounting Study Program, Faculty of Social Sciences and Humanities, Muhammadiyah Education University, Sorong. FAIR launched in 2021, published twice a year (December and June). The journal published by FAIR, namely Indonesian Financial and Accounting Research in the Macro and Micro scope, is an article on research results (priority), and scientific review articles about current phenomena in the field of Micro and Macro Accounting. Before the journal is published, it will be reviewed by internal, external editors and reviewers.