Budgeting:Journal of Bussines, Management and Accounting reviewed covers theoretical and applied research in the field of Business, Management and Accounting. Priority is given to those articles which satisfy the main scope of the journal, and have an impact in the research areas of interest. Business: Finance, Marketing, Human Resource Management, Strategic Management, Operations, Entrepreneurship, and Ethics. Accounting: Public Sector Accounting, Taxation, Financial Accounting, Management Accounting, Auditing, and Information Systems. The mentioned areas above are just indicative, the Board of Editors is in principle welcoming rigorous articles that encompass scientific economics and business fields on Indonesia.