Focus and Scope

The Jurnal Riset Akuntansi Solvency (JRAS) is a medium for exchanging information and scientific work in the field of Accounting published by the Accounting Study Program, FEB Sam Ratulangi University. JRAS accepts original articles, article reviews, short communications, and technical reports. Published scientific works divided into disicplines Accounting.This field is further divided into the following specific areas : Finance Accounting, Tax, Audit, Public Sector Accounting, Management Accounting, Informational System