VALUE Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis is an electronic journal published by the Faculty of Economics and Business at Tjut Nyak Dhien University which can be accessed on the page https://journal.utnd.ac.id/index.php/value. This journal is published twice each year, namely Number 1 in April - September and Number 2 in October - March. This journal is also a medium of scientific publication and information exchange for lecturers, students, alumni, practitioners, regulators and science observers in the fields of accounting and business.