Sanagi Journal of Accounting and Management (SJAM) is a scientific journal that focuses on the field of accounting and management, with a scope that covers key topics such as Financial Accounting, Auditing, Tax, Public Sector Accounting, Accounting Information Systems, Management Accounting, Financial Management, HR, Marketing, E-Business, and MSMEs. The journal aims to provide a platform for researchers, academics, and practitioners to share findings, ideas, and innovations in these disciplines. SJAM publishes high-quality, openly accessible articles under the Creative Commons BY 4.0 license, allowing readers to use, share, and adapt the work by giving credit to the author.