JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
eISSN 25974017 , is a leading peer-reviewed journal published two times a year (March and September) by Universitas Islam Malang. JEMA is dedicated to advancing comprehension of matters in business, accounting, management, and their related sub-disciplines. The journal aims to offer theoretical and managerial insights that contribute to the ongoing evolution of research. It caters to a diverse readership including academic researchers and business professionals, publishing both theoretical and empirical research addressing business, accounting, and management topics. Since its founding in 2007, JEMA has played a significant role in shaping the content and boundaries of the business recent issues. It has become a truly international journal where authors from Asia-Pacific publish their research work.