Jurnal Bisnis dan Ekonomi (JBE) with ISSN number: 1412-3126 (print); 2655-3066 (online) is a continuation of GEMA Stikubank magazine with ISSN Number: 0854-0640. The name of the Jurnal Bisnis dan Ekonomi was adopted from March 2002 with the publication frequency every March and September. This journal presents articles on the results of the latest empirical research and conceptual studies covering Management, Accounting and Development Studies. Each manuscript submitted to JBE will be reviewed by the relevant review partner in a double-blind review.