UPI YPTK Journal of Business and Economics is a peer reviewed journal published by Universitas Putra Indonesia, YPTK, Padang West Sumatera, Indonesia. The journal publishes original works that advance knowledge of theory, practice and research in the area of management including Accounting, Auditing, Management, Marketing, Business, Finance, and other related topics. The journal is addressed at regional and international level and is targeted to academics, entrepreneurs, policy-makers, researchers and students who are involved in the latest research, scientific development and practice on Business and Economics. UPI YPTK Journal of Business and Economics is dedicated to address the challenges in the areas of Business and Economics, thereby presenting a consolidated view to the interested researchers in the aforesaid fields. The journal looks for significant contributions to the area of management including accounting, auditing, management, marketing, business, finance, and other related topics in theoretical and practical aspects. All manuscripts received by the editor of UPI YPTK Journal of Business and Economics (JBE) will be reviewed by peer reviewers according to the field of economics studies (at least 2 people) with a double-blind policy. This journal is published every 4 months, Januari, May, and September. All papers submitted to the journal should be written in good English.