e-Journal Ekonomi Bisnis dan Akuntansi is a biannual peer-reviewed open access academic journal which is dedicated to publishing high-quality scholarly works on all disciplines of economics, business and accounting studies. The objective of the Journal is to provide a leading forum for the enhancement of communication between researchers and policymakers on the recent development of economics, business and accounting. The publication in the Journal lays emphasis on works at the cutting edge of economics, business and accounting which have not been published everywhere. The Journal covers the discussion of contemporary economics, business and accounting in theoretical, empirical and comparative studies which are not limited to Indonesian economics, business and accounting, but in international economics, business and accounting too.