Realible Accounting Journal [p-ISSN 2808-0807, e-ISSN 2807-1158] is an electronic scientific journal published online twice a year (February and August). This journal is published by Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Ibnu Sina University for the development of the Undergraduate Accounting Study Program of Ibnu Sina University Batam Riau Islands which aims to publish scientific journals that contain ideas, concepts, theories and research results from various fields relevant to Accounting Science. The scope of study of this journal publication includes Accounting, Auditing, Taxation, Financial Accounting, Accounting Information Systems, Management Accounting, Cost Accounting, Financial Statement Analysis.