Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) is focuses on the publication of the results of scientific research related to fields. This article is published in the internal and external academic community of the University of Medan Area (UMA), especially in the field of Accounting and Business. Published articles are the results of research articles, studies, or critical and comprehensive scientific studies on important issues related to the field of Accounting and Business. Publication in May and November.