Dear readers of the journal JASa (Jurnal Akuntansi Auditing dan Sistem Informasi Akuntansi) Vol. 5 No.3 December 2021 has appeared before you, by presenting 15 journals. There are various topics presented in this edition. Maybe the diversity of these topics results in the concentration of discussion, but as a place to express ideas in scientific writing skills, still able to make a positive contribution. Hopefully the journal JASa can provide information and invite further deduction from readers as well so that the journal JASa can be a way to increase the ability to think scientifically.