JABKO: Jurnal Akuntansi dan Bisnis Kontemporer is published by Major Accounting Faculty of Economics and Business Universitas Pancasakti Tegal. JABKO is published twice a year (every November and Mei). In each edition, JABKO receives articles that will be reviewed by either internal editors. Subsequently, the article will be reviewed by our reviewer with related expertise. The article will be reviewed by double-blind peer review.