Artha: Journal of Economics, Business and Management is a peer-reviewed scientific journal published by Bakoh Academy and Research. This journal is published twice a year, namely in June and December, as a forum for publishing research results and academic studies in the fields of economics, business, and management. JEBM covers studies in Economics, Management, Accounting, Business, Finance, Entrepreneurship, and Banking, by encouraging critical, empirical, innovative, and relevant research to the development of the world of economics and business. Each manuscript goes through a double-blind peer review process by maintaining the confidentiality of the authors' and reviewers' identities and applying the principles of academic integrity, originality, and scientific publication ethics