Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (EBiMA), e-ISSN: 2964-1594 and p-ISSN: 2964-0423 is a free and open-access journal published by the Research Division, YPMMA Institute, Indonesia. The purpose of this Journal is to support the theory and practice of development management in the dissemination of research findings in the field. This journal covers fields such as People's Knowledge and Management, Operations and Performance Management, Business Risk, Finance and Accounting, Entrepreneurship, Strategic Business and Strategic Marketing and Decision Making and Negotiation. All published article URLs will have a digital object identifier (DOI).