Jurnal Akuntansi dan Audit Syariah (JAAiS) is an journal providing authoritative source of scientific information for researchers and scholars in academia, research institutions, government agencies, and industries. ISSN Print is 2775-6270 and ISSN Online is 2775-8443 We publish original research papers, review articles and case studies focused on Islamic Accounting and Auditing as well as related topics. All papers are peer-reviewed by at least two reviewers. Jurnal Akuntansi dan Audit Syariah (JAAiS) released on a regular basis (every six months, on June and December). Jurnal Akuntansi dan Audit Syariah (JAAiS) is published and printed by Faculty of Islamic Economics and Business of Institut Agama Islam Negeri (IAIN) Pekalongan. In this publication there are several authors from outside and inside and outside; There are 5 authors from outside, namely Politeknik Stibisnis Tegal, UIN Saifuddin Zuhri Purwokerto, UIN Walisongo Semarang, Institut Agama Islam Negeri Kudus, and IAIN Salatiga, and also 2 articles from within IAIN Pekalongan .