has been published in Vol. 10 No. 1, January 2022. We hope that the publication of this journal can help readers to provide insights, ideas, references, in the development of Economics, Management, Accounting. This journal contains 54 articles.

Volume 8 Volume 1 January 2020 contains 10 Manuscripts from several universities in Indonesia,that is Muhammadiyah University Bengkulu, Open University, Muhammadiyah University Prof.DR. HAMKA, and Bengkulu Dehasen University.