BIJAK: Jurnal Ilmiah Bisnis dan Perpajakan Universitas Merdeka Malang as part of the presentation of scientific writing in accounting, business and taxation. This scientific journal focuses on research related to accounting studies. Currently it has been nationally accredited by the Indonesian Ministry of Research, Technology and Higher Education ranking 6 (SINTA 6) with letter number 1429/E5.3/HM.01.01/2022 on December 12, 2022, from Volume 2 Issue 2, 2020 to Volume 7 Edition 1 , 2025.