EMASHA: Journal of Islamic Economics, Management, and Accounting is an open-access, peer-reviewed journal published by the Sultan Abdurrahman State Islamic College (STAIN) in the Riau Islands with the electronic ISSN 3062-9861. Published twice a year, in June and December, this journal focuses on Islamic Economics, Islamic Business Management, and Islamic Accounting. This journal aims to be a professional source of research, oriented towards developing knowledge in its field, and a reliable source of research references with broad insights and analytical techniques.