Jurnal Ekonomi Akuntansi dan Manajemen (JEAM) is a peer-reviewed journal, which is published annually in April, and September with the registered ISSN (Print): 1412-5366 and ISSN (Online): 2459-9816. JEAM contributes to improving the theory and practice by promoting high-quality applied and theoretical research. It publishes original works in various areas of business including economics, accounting, business, finance, and management. The Journal welcomes original research papers using archival, case, experimental, field, survey or any other relevant empirical method.