Jurnal Ilmiah Ekonomi Manajemen ISSN: 2087-0434, e-ISSN: 2599-0810 a peer-reviewed, scientific journal published by Universitas Muhammadiyah Pringsewu Lampung. The journal publishes both conceptual and research-based articles within the fields of Management (Accounting, Marketing, Human resources), Development economics, Business, Entrepreneurship. It published biannually in the months of July and December. Authors should submit only papers that have been carefully proofread and polished. Before submission please make sure that your paper is prepared using the journal paper template. The authors must refer to JIEM for writing format and style. This will ensure fast processing and publication. Any papers not fulfilling the requirements based on the guideline to authors will not be processed.