Journal of Islamic Finance and Accounting Research (JAFAR) is published by the Accounting Study Program, Faculty of Economics and Business, Universitas Islamic of Riau. JAFAR provides opportunities for academicians, professionals, and university students to publish their articles. Journal of Islamic Finance and Accounting Research (JAFAR) accepts articles in any accounting, Islamic finance, and any research methodology that meet the standards established for publication in the journal. The primary criterion for publication in the Journal of Islamic Finance and Accounting Research (JAFAR) is the significance of the contribution to Islamic finance and accounting research.