Guna Sewaka is a scientific journal published by IAHN Gde Pudja Mataram. This Journal contains research and conceptual articles with a focus on studies of management studies, there are accounting, marketing management, human resources development, operational management, financial management, leadership and entrepreneur. We invite scientists, scholars, researchers, and students to develop their scientific and publish the results of their research after the selection mechanism of the manuscript, review of peer reviewers, and editing process. This Scientific journal published twice a year, the period of february and august.