JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi is published by CV. Muris Global Education. JIBEMA is published fourth a year (every July, October, January and April). In each edition, JIBEMA receives articles that will be reviewed by either internal or external editors. Subsequently, the article will be reviewed by our reviewer with related expertise. The article will be reviewed by double-blind peer review.