Journal of Accounting Research, Organization and Economics

Journal of Accounting Research, Organization and Economics (JAROE) (E-ISSN: 2621-1041) is a triannual peer-reviewed academic journal published by Accounting Department, Faculty of Economics and Business, Universitas Syiah Kuala, in collaboration with the Institute of Indonesia Chartered Accountant. JAROE was established in April 2018. Realizing the lack of journals in Indonesia which uses English as its medium, JAROE has been initiated by a highly dedicated editorial team who aims to make JAROE as a reputable English medium journal. The vision of JAROE is to play a role in making Indonesian research particularly in Economics related field be accessible and readable by worldwide audience. It also aims to provide a platform for researchers mainly in Indonesia to write and publish their research in English. At the same time, it also seeks to provide a platform for other countries' authors to publish their high quality papers at our journal. International ISSN could be checked here (

Since 2021, JAROE has been nationally accredited (Sinta 2) by the Indonesian Ministry of Research, Technology and Higher Education and The accreditation will be ended in Agustus 2026. In addition, since June 2021, JAROE has been indexed in DOAJ Green Tick. 

JAROE welcomes any unpublished research utilizing empirical, archival, experimental, field study, case study and other relevant research methods in all aspects related to Accounting, organization, and economics. It currently has three issues annually; i.e. April, August and December. All the publications are open access in full text and free to download.
JAROE is currently indexed at the DOAJ Green Tick, Index Copernicus International (ICI), SINTA, and Google Scholar. It is also in the process of getting indexed at other major Indexing platforms.

Submit your research paper through the OJS system or through our email address:
Submission from outside of Indonesia is free of charge. 

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Vol 6, No 3 (2023): JAROE Vol. 6 No. 3 December 2023

Table of Contents


Maree Ali Alamri, Ibraheem ahmed Alshekmubarak
Amrie Firmansyah, Nafis Dwi Kartiko
Nanang Suryadi, Abdurrahman Hakim, Muhammad Fajrul Islam Fasieh, Muhammad Irsyad Gulam B, Bambang Samsul Hidayat
Nurul Emil Safitri, Nurkholis Nurkholis, Zaki Baridwan
Faris Shalahuddin Zakiy, Falikhatun Falikhatun
Yaser Taufik Syamlan, Herdi Almadiptha Rahman
Rr. Suci Palasari, Sari Yuniarti, Gaguk Apriyanto, Edi Subiantoro, Sugeng Haryanto
Ida Farida Adi Prawira, R. Nelly Nur Apandi, Umar Abdurrauf