EMASHA: Journal of Islamic Economics, Management and Accounting is an open journal system which is an open access platform and peer-reviewed published by the State Islamic College (STAIN) Sultan Abdurrahman Riau Islands with Electronic ISSN 3062-9861. Published twice a year, namely in June and December. This journal focuses on studies in the fields of Islamic Economics, Islamic Business Management and Islamic Accounting. This journal aims to be a source of professional studies, oriented towards the development of knowledge in its field and become a source of research references that are broad-minded and reliable analytical techniques.