ANC Journal is a peer-reviewed academic journal dedicated to publishing article study quality high in the fields of accounting, tax, audit, business, information technology, and information systems published by PT AN Consulting, which operates in the field of service consultants in the fields of accounting, tax, audit, business, research, education, information technology and information systems. This journal aims to provide a platform for academics, researchers and practitioners to share findings, theories and practices innovations that contribute to the advancement of this discipline.