Focus and Scope An objective of the BISMA Cendekia Journal is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of business research. The BISMA Cendekia is intended to be the journal for publishing articles reporting the results of business research. The BISMA Cendekia invites manuscripts in the areas: Marketing Management, Finance Management, Strategic Management, Operation Management, Human Resource Management, E-business, Knowledge Management, Management Accounting, Management Control System, Management Information System, International Business, Business Economics, Business Ethics and Sustainable, Entrepreneurship, Change Management, Capital Market, Risk Management, Financial accounting, Managerial accounting, Behavioral accounting, Tax accounting, and Public Sector Accounting. The BISMA Cendekia accepts articles in any business-related subjects and any research methodology that meet the standards established for publication in the journal. The primary, but not exclusive, audiences are academicians, graduate students, practitioners, and others interested in business research. The primary criterion for publication in BISMA Cendekia is the significance of the contribution an article makes to the literature in the business area, i.e., the significance of the contribution and the rigor of analysis and presentation of the paper. The acceptance decision is made based upon an independent review process that provides critically constructive and prompt evaluations of submitted manuscripts.