JOURNAL OF ACCOUNTING POLYTECHNIC NEGERI SAMARINDA: Journal of Accounting Multi Dimensional  (JAMDI), is a tool for researchers in the fields of Accounting, Management, Economics, Finance, Banking, and Business to publish their research works. First published in 2018 with a two-year period published in February and November. The JAMDI Editorial Board consists of lecturers in accounting, management, economics, finance, banking, and business in a variety of concentrated areas of expertise including Private Accounting, Public Sector Accounting, Islamic Accounting, Financial Management, Strategic Management, Human Resource Management, Risk Management , Regional and International Finance, Monetary, Islamic Economics, Microeconomics, Macroeconomics, and Business. Until now, the Multi-Dimensional Accounting Journal has been published in 3 volumes (Volume 1 edition 30 November 2018). Those who are interested in participating in JAMDI Volume 4 edition 30 November 2020 can send papers through our OJS. For editorial information on Services and Information, please contact jamdi.polnes@gmail.com no later than November 10, 2020. You can prepare your paper for the next edition of JAMDI. Each article published has a Digital Object Identifier (DOI) according to the problem and article number.