CURVE: Journal of Economic, Business and Accounting is a peer-reviewed academic journal that publishes high-quality theoretical and applied research in the fields of Economics, Business, and Accounting. The journal is published six times a year, in February, April, june, August, October, and December. Focus and Scope CURVE aims to advance scientific knowledge in the disciplines of economics, business, and accounting. Priority is given to original research articles that provide academic contributions and have potential impact in their respective fields, particularly those relevant to Indonesia. Economics Public Economics, International Economics, Development Economics, Monetary Economics, Financial Economics, Game Theory, Business Administration, Finance, Marketing, Human Resource Management, Strategic Management Operations, Entrepreneurship, Business Ethics, Accounting, Public Sector, Accounting Taxation, Financial Accounting, Management Accounting, Auditing, Accounting Information Systems Note: The listed fields are indicative. The Editorial Board welcomes high-quality scholarly articles covering a broad range of economics and business topics.