JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi is an open access journal published four times a year (February, May, August, November) With e-ISSN : 3030-8402. The editorial board invites writers, researchers, lecturers, undergraduate and graduate students, and practitioners to publish and share their ideas through scientific and empirical research in the fields of Business Management and accounting. The main objective of this publication is to improve theory, concepts and practices in the field of Business Management and accounting. Research dissemination will enable young researchers and practitioners to present and share their scientific empirical findings. We will be a bridge between theory and practice in Business Management and accounting.