KLABAT ACCOUNTING REVIEW
Klabat Accounting Review (KAR) is an open-access, peer-reviewed journal published by Department of Accounting, UNKLAB Business School, Universitas Klabat twice a year (February and September). KAR aims to publish articles in the field of accounting and finance that provide the significant contribution to the development of accounting practices and the accounting profession in Indonesia and in the world. Consistent with its purpose, KAR provides insights in the field of accounting and finance for academics, practitioners, researchers, regulators, students, and other parties interested in the development of accounting practices and accounting profession. KAR accepts manuscripts of either quantitative or qualitative research, written in either Indonesian or English. KAR accepts manuscripts from Indonesian authors and also authors from various parts of the world.