The Jurnal Eksplorasi Akuntansi (JEA) is a scientific journal published 4 times a year (February, May, August, and November) by the Universitas Negeri Padang in collaboration with The Institute of Indonesia Chartered Accountant. JEA focus on the accounting education, accounting information systems, auditing, financial accounting and capital markets, management accounting, international accounting, sharia accounting, public sector accounting, behavioral accounting, and taxation. Articles submitted in the JEA must be written in Indonesian or english and have never been submitted or are in the process of being reviewed in other scientific journals. Articles to be published in this journal must be follow the journal guidelines.