Krisna: Kumpulan Riset Akuntansi is a Journal published by Warmadewa Press jointly with Accounting Program, Faculty of Economic and business, Universitas Warmadewa. The research article submitted to this online journal will be peer-reviewed at least 1 reviewers. The acceptance or rejection of articles will be decided by the editorial boards based on the review results supplied by the reviewers. The journal operates a peer review process and promotes blind reviewing. The editors reserve the right to suggest that the authors have their manuscipts proofread and to decline publication of manuscripts whose authors do not comply with the editors' suggestions. Language used in this journal is Bahasa Indonesia.