Jurnal Riset Akuntansi Politala (JRA Politala) is a blind-reviewed journal published by Politeknik Negeri Tanah Laut (Politala) Press. The journal publishes papers in the field of accounting and finance which include accounting research, economic studies, management, business, and the other relevant fields. JRA Politala is published periodically twice a year (June and December). All presented articles are the result of research, conceptual ideas, and reviews that have never been published before. The journal is managed by Pusat Penelitian dan Pengabdian (P3M) Politeknik Negeri Tanah has been published online and in the printed version. It is expected that JRA Politala becomes a national and international accredited journal.