International Journal of Advanced Research in Social Studies (IJARRS) is an international peer-reviewed open access journal in the field of social studies and published twice a year (April and October) by Department of Business Administration, Politeknik Negeri Sriwijaya, Indonesia. This journal is devoted to exploring and highlighting the key issues in the areas of Management, Business, Accounting and Linguistics. It serves as a forum and sounding board for reflective-thinking researchers, scientists, practitioners, and others who are passionate about the related field. All articles submitted to this journal can be written in English Language.