eProsiding STIE SEMARANG is a journal with an objective to be a leading peer-reviewed platform and an authoritative source of information. eProsiding STIE SEMARANG publishes original research articles, review articles and case studies focused on economics and business which has neither been published elsewhere in any languages nor is it under review for publication anywhere. This is in harmony with the mission of the STIE Semarang to advance and disseminate knowledge and understanding. In this regards, eProsiding STIE SEMARANG offers open access to its journal articles. Focus & Scope FOCUS AND SCOPE eProsiding STIE SEMARANG is a peer-reviewed journal. eProsiding STIE SEMARANG invites academics and researchers who do original research in the fields of Policy economics, management, and accounting, including but not limited to: Management Science Marketing Financial management Human Resource Management International Business Entrepreneurship Policy Economics Monetary Economics, Finance, and Banking International Economics Public Sector Economics Economic development Regional Economy Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting