Journal of Public and Business Accounting (JoPBA) is one of the scientific publication journals and applications published by Departement of Accounting, Faculty of Economics and Business, Widya Gama University. The purpose of JoPBA is to publish articles on the results of research in the field of Accounting which include Public Sector Accounting, Management Accounting, Financial Accounting, Financial Management, and Taxation. JoPBA contributes to the development of Accounting theory and practice, especially in Indonesia. JoPBA has been published since 2020 with a frequency of publishing twice a year (January-June and July-December).