Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi has been consistently published since July 2008 under the auspices of LP3M Universitas Putra Bangsa. As a peer-reviewed academic journal, JIAK is dedicated to advancing knowledge in the fields of accounting and finance, serving as a platform for researchers, academics, and practitioners to share their work. The journal is issued twice a year (January-June and July-December). Indexes to this journal include Google Scholar, SINTA, Indonesian One Search, and Dimension.