Jurnal Riset Akuntansi Politala (JRA Politala) is a journal published by Politala Press. JRA Politala publishes research results in the field of accounting which include accounting research, economic studies, management, business, finance, and other relevant fields. JRA Politala is published periodically in June and December each year. All presented articles are the result of research, conceptual ideas, and reviews that have never been published before. JRA Politala managed by Pusat Penelitian dan Pengabdian Masyarakat (P3M) Politeknik Negeri Tanah Laut has been published online and in a printed version with registration number p-ISSN 2715-4610 dan e-ISSN 2656-7652.