The accounting study program, Karimun University Publishes Research Journal with the name Cafetaria as a container containing various research results of Lecturers, Students, Alumni and other parties related to science in the field of Accounting, Management and Economics in general. Cafetaria was taken from Jermatik English in medieval western Europe. Cafetaria is a place to serve the sale of food and drink to customers in a self-service manner and means productive efforts that not only focus on profit-oriented but also try to meet the needs and comfort of customers. Cafetaria was chosen as a Journal Name as a marker that the results of research in the field of Accounting and Finance published can be a reference for observers, practitioners and policymakers at the local and regional level in investigating and expected to be a problem solver of the economy that is able to answer economic problems, especially in the field of accounting and management.