LITERASI JURNAL EKONOMI DAN BISNIS is a journal which publishes research results of business study and economic concerning accounting, management and developmental economic. This journal will be published in electronic form. LITERASI JURNAL EKONOMI DAN BISNIS published by LEMBAGA PENELITIAN BISNIS DAN EKONOMI abbreviated LPBE. LITERASI JURNAL EKONOMI DAN BISNIS Publishes papers in the field of economic and business that give a contribution to the development of, accounting science, management science and economics development science. We accept mainly research-based articles related to economic and business. The scopes of the topics include: Accounting Science include: Management Accounting, Financial Accounting, Public Sector Accounting, Sharia Accounting, Accounting Information Technology, Auditing, Professional Ethics, and taxes. Management Science include: Human Resources Management, Marketing Management, Operations Management, and Financial Management. Economic Development. Editorial Team welcome submissions of papers describing researchers, practitioners, regulators, students, and other parties interested in the development of accounting science, management science and economics development science. LITERASI JURNAL EKONOMI DAN BISNIS accepts manuscripts of either quantitative research, qualitative research, mix method research, and Research and Development (R&D) written in either Indonesia or English language.