Entrepreneurship and Small Business Research (ESBER) aims to relate to current research qualitative and quantitative on entrepreneurship, Small and Medium Enterprises (SMEs) Finance, Business & Social Science Innovation as well as Practices. The scope of the Entrepreneurship and Small Business. Business – Science, Business Ethics, Financial Management, Accounting - Science, Auditing and Taxation, Behavior Accounting, Capital Market, Banking, Syari’ah Accounting, Corporate Governance.