Vol 18, No 2 (2021)

JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen

DOI: http://dx.doi.org/10.31106/jema.v18i2

Jurnal Ilmiah Bidang Akuntansi dan Manajemen (Scientific Journal of Accounting and Management) which also known as JEMA is a peer reviewed journal published two times a year by Universitas Islam Malang. The aims of JEMA is to diseeminate the conceptual frame and ideas or research related business in general. The JEMA topics include but not limited to Financial Accounting, Stock Market, Management Accounting, Accounting in Public Sector, Auditing, Tax, Management Information System, Accounting Information System, Financial Management, Marketing Management, Operations Management, Human Resource Management, Strategic Management, International Business, Business Ethics, E-BusinessBig Data Analytics In Business, Entrepreneurship. All articles in this issue (_ original research articles) were authored/co-authored by __ authors from __ countries (Malaysia and Indonesia).

Table of Contents


Ronal Ferdilan, Wawan Dhewanto, Sonny Rustiadi
I Wayan Widnyana, I Made Dauh Wijana, Almuntasir Almuntasir
Yuli Soesetio, Dyah Arini Rudhiningtyas, Sudarmiatin Sudarmiatin, Imam Mukhlis