JBTI : Jurnal Bisnis : Teori dan Implementasi is a periodical scientific journal (three times a year) April, August, and December. The main purpose of this journal is to disseminate scientific articles in the field of business, which have a theoretical and implementation foundation. In this regard, articles published must be related to the science of business management and financial accounting, especially those related to business practices. The editor accepts scientific articles that have not been published, both in Indonesian and English. ISSN: 2085-7721 (Print) and ISSN: 2622-0733 (Online). JBTI is accredited grade 4 by the Ministry of Research, Technology and Higher Education of Republic of Indonesia, Decree (SK) 28/E/KPT/2019. JBTI indexed by SINTA, Google Scholar, GARUDA, BASE, Crossref.