EKONOMIKA: Manajemen, Akuntansi dan Perbankan Syari’ah receives research articles on Management, Accounting and Sharia Banking written in Indonesian or English. The article is original work and not plagiarized. The author must make a statement that the submitted manuscript has never been published or is not in the process of being reviewed by a journal or other media. Articles resulting from research using a survey or experimental research approach must include research instruments such as: questionnaires, interview lists, cases and provide data and information regarding how to obtain the data. The aim of the scientific journal EKONOMIKA: Management, Accounting and Sharia Banking is to disseminate the results of empirical research in the field of accounting and finance to academics and professionals, practitioners, students and other parties.