Journal Of Multiparadigm Accounting Research (JMAR) is a biannual publication issued in the month of April and September. Journal Of Multiparadigm Accounting Research (JMAR) is published by the Accounting Department, Faculty of Economy and Business, Universitas Pembangunan Nasional “Veteran” Yogyakarta, JL. SWK Lingkar Utara, No. 104, Condongcatur, 55283, Ngropoh, Condongcatur, Kec. Depok, Kabupaten Sleman, Daerah Istimewa Yogyakarta 55281. JMAR is a scientific journal that prioritizes the publication of research regarding business and accounting issues that deal with social issues such as management (financial, human resources, marketing), accounting (financial accounting, management accounting, accounting information systems, public sector, and taxation), economic, and others. This is an open journal where everyone can submit their articles, as long as they are original, unpublished, and not under review for possible publication in other journals.