IJBE is a scientific Journal as a forum for academicians and practitioners in pouring the results of scientific works, both quantitative and qualitative. IJBE is published by Faculty of Economics, Bangka Belitung University, Indonesia. IJBE published three issues per year in January, June, and September. The editor receives articles of empirical research and reviews in business and economics. Consistency and quality of scientific work are preferred in order to improve the quality of better education in the future.