ROE: Research of Economics and Business is an journal founded and managed by PT. Altaf Publishing Corp. This journal is a peer-reviewed journal published two times a year and is intended to be an scientific journal that publishes scientific works in the fields of economics, business, managemant and accounting. ROE is expected to be used as a reference for academics in writing scientific, relevant, and dynamic articles to encourage the younger generation who like to write academic works. ROE : Research of Economics and Business is intended to be the journal for publishing articles reporting the results of research on dynamic economics and business. The ROE invites manuscripts in the areas: Financial Management Marketing Management Human Resource Management Entrepreneurship Strategic Management Public Economics Monetary Economics Industrial Economics Human Resource Economics Development Economics Economics Planning Agricultural Economics Islamic Economy Islamic Finance Public Sector Accounting Taxation Accounting Information System Financial Accounting Auditing Business Ethics and Suistainable