JAM-Qien: Jurnal Akuntansi Muttaqien is a peer-reviewed academic journal that publishes original research articles and conceptual studies in the field of accounting, addressing both theoretical development and contemporary accounting practices. The journal serves as a scholarly platform for researchers, lecturers, practitioners, and students to disseminate scientific ideas and research findings that contribute to the advancement of accounting knowledge at national and global levels. The scope of JAM-Qien covers Auditing, Public Sector Accounting, Financial and Capital Market Accounting, Taxation, Islamic Accounting, Accounting Information Systems, Behavioral and Experimental Accounting, Global and International Accounting, and Green Accounting. Through a rigorous peer-review process, JAM-Qien is committed to maintaining high publication quality and promoting ethical, sustainable, and responsive accounting practices in facing modern economic challenges.