Cover JEMI Vol.19 No.2 Desember | JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the commitment of the Journal of Economics and Management to the demands of scientific culture. Submit your best paper to be published with the Indonesian Journal of Economics and Management. Authors who wish to submit articles to the Journal of Management Economics, must comply with the writing guidelines. If the submitted article does not comply with the writing guidelines or is written in a different format, it will be REJECTED by the editor before further review. Editors only accept articles that meet the specified format. Articles written in Indonesian.