Soedirman Accounting, Auditing and Public Sector Journal (SAAP) is a peer-reviewed journal published by the Department of Accounting, Faculty of Economics and Business, Universitas Jenderal Soedirman twice a year (June and December). SAAP aims to publish articles in the field of accounting, Auditing, and the public sector that significantly contribute to the development of accounting practices and the accounting profession in Indonesia and the world. Consistent with its purpose, SAAP provides insights into the field of accounting, auditing, and the public sector for academics, practitioners, researchers, regulators, students, and other parties interested in the development of accounting practices and the accounting profession. SAAP accepts either quantitative or qualitative research manuscripts, written in either Indonesian or English. SAAP accepts manuscripts from Indonesian authors and also authors from various parts of the world.