The Indonesian Journal of Business and Economics (IJBE) is a peer-reviewed academic journal published by the Faculty of Economics, University of Kuningan, Indonesia. As a biannual publication issued in June and December, it serves as a scholarly platform for the dissemination of knowledge derived from rigorous research. The journal provides a forum for academics and researchers worldwide to exchange and discuss ideas in the fields of accounting, management, and economics. Published in English, the IJBE has been accredited with Sinta 4 by the Ministry of Education, Culture, Research, and Technology of the Republic of Indonesia. The journal’s scope encompasses, but is not limited to, topics in accounting, financial management, human resource management, operations management, marketing management, strategic management, development economics, international economics, and Islamic economics.