Jurnal Ilmiah Smart provied as vehicle for sharing timely and up-to-date publication of scientific research and review articles. The journal publishes original full-length research papers in all areas related to corporate governance, human resource management, strategic management, entrepreneurship, marketing, e-business, services, information technology management, production & operations management, financial management, decision analysis, management research methods and managerial economics, etc. Jurnal Ilmiah Smart aims to enhance the dissemination of knowledge across the business and management community.