{"id":5665,"date":"2024-05-24T10:47:01","date_gmt":"2024-05-24T02:47:01","guid":{"rendered":"https:\/\/feb.unram.ac.id\/pajak\/journal\/"},"modified":"2024-05-29T10:01:32","modified_gmt":"2024-05-29T02:01:32","slug":"journal","status":"publish","type":"page","link":"https:\/\/feb.unram.ac.id\/pajak\/en\/journal\/","title":{"rendered":"Journal"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1216.8px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:7vw;--awb-padding-left:7vw;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-0 fusion_builder_column_inner_1_3 1_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:33.333333333333%;--awb-margin-top-large:10px;--awb-spacing-right-large:5.76%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:5.76%;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:5.76%;--awb-spacing-left-medium:5.76%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><a class=\"fusion-no-lightbox\" href=\"https:\/\/akurasi.unram.ac.id\/index.php\/akurasi\" target=\"_blank\" aria-label=\"sampul-akurasi-id\" rel=\"noopener noreferrer\"><img decoding=\"async\" width=\"212\" height=\"300\" src=\"https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/sampul-akurasi-id.jpg\" data-orig-src=\"https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/sampul-akurasi-id-212x300.jpg\" alt class=\"lazyload img-responsive wp-image-5647\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27595%27%20height%3D%27842%27%20viewBox%3D%270%200%20595%20842%27%3E%3Crect%20width%3D%27595%27%20height%3D%27842%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/sampul-akurasi-id-200x283.jpg 200w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/sampul-akurasi-id-400x566.jpg 400w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/sampul-akurasi-id.jpg 595w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 400px\" \/><\/a><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-1 fusion_builder_column_inner_2_3 2_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:66.666666666667%;--awb-margin-top-large:10px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:10px;--awb-spacing-left-large:0px;--awb-width-medium:66.666666666667%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-one\" style=\"--awb-text-color:var(--awb-color7);--awb-font-size:20px;\"><h1 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"font-family:Arial, Helvetica, sans-serif;font-style:normal;font-weight:400;margin:0;font-size:1em;text-transform:capitalize;--fontSize:20;--minFontSize:20;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/jurnal.fe.unram.ac.id\/index.php\/akurasi\" rel=\"bookmark\">Jurnal Studi Akuntansi dan Keuangan<\/a><\/h1><\/div><div class=\"fusion-text fusion-text-1\" style=\"--awb-font-size:14px;--awb-line-height:20px;--awb-text-font-family:Arial, Helvetica, sans-serif;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Jurnal Studi Akuntansi dan Keuangan is a scientific journal published by the Faculty of Economics and Business, University of Mataram. The journal is published regularly twice a year in June (January-June period) and December (July-December period). Journals are published as a medium for communicating and disseminating the results of empirical research in accounting and finance which can contribute to the development of practice and enrich the accounting literature.<\/p>\n<p>Submit articles online with the <a href=\"http:\/\/akurasi.unram.ac.id\/index.php\/akurasi\/user\/register\">Register<\/a> first if you don&#8217;t have a User Account and or <a href=\"http:\/\/akurasi.unram.ac.id\/index.php\/index\/login\">Login<\/a> if you have already registered with the AKURASI Journal. If there are problems or questions, you can send them via email to <a href=\"mailto:akurasifeb@unram.ac.id\">akurasifeb@unram.ac.id<\/a><br \/>\nManuscript submission will be <a href=\"http:\/\/akurasi.unram.ac.id\/index.php\/akurasi\/apcs\">FREE OF CHARGE SUBMISSION<\/a> for each article<\/p>\n<\/div><\/div><\/div><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-2 fusion_builder_column_inner_3_5 3_5 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:60%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.2%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:3.2%;--awb-width-medium:66.666666666667%;--awb-order-medium:0;--awb-spacing-right-medium:2.88%;--awb-spacing-left-medium:2.88%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-3 fusion_builder_column_inner_2_5 2_5 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:40%;--awb-margin-top-large:10px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:10px;--awb-spacing-left-large:0px;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-evenly fusion-content-layout-row fusion-flex-align-items-stretch\"><div ><a class=\"fusion-button button-flat button-small button-custom fusion-button-default button-1 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:var(--awb-color7);--button_border_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_accent_hover_color:var(--awb-color1);--button_border_hover_color:var(--awb-color1);--button_border_width-top:0px;--button_border_width-right:0px;--button_border_width-bottom:0px;--button_border_width-left:0px;--button_gradient_top_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_top_color_hover:var(--awb-color5);--button_gradient_bottom_color_hover:var(--awb-color5);--button_text_transform:capitalize;--button_typography-font-family:Arial, Helvetica, sans-serif;--button_typography-font-style:normal;--button_typography-font-weight:400;width:calc(100%);\" target=\"_blank\" rel=\"noopener noreferrer\" data-hover=\"underline\" href=\"https:\/\/akurasi.unram.ac.id\/index.php\/akurasi\"><span class=\"fusion-button-text\">View Journal<\/span><\/a><\/div><div ><a class=\"fusion-button button-flat button-small button-custom fusion-button-default button-2 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:var(--awb-color7);--button_border_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_accent_hover_color:var(--awb-color1);--button_border_hover_color:var(--awb-color1);--button_border_width-top:0px;--button_border_width-right:0px;--button_border_width-bottom:0px;--button_border_width-left:0px;--button_gradient_top_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_top_color_hover:var(--awb-color5);--button_gradient_bottom_color_hover:var(--awb-color5);--button_text_transform:capitalize;--button_typography-font-family:Arial, Helvetica, sans-serif;--button_typography-font-style:normal;--button_typography-font-weight:400;width:calc(100%);\" target=\"_blank\" rel=\"noopener noreferrer\" data-hover=\"underline\" href=\"https:\/\/akurasi.unram.ac.id\/index.php\/akurasi\"><span class=\"fusion-button-text\">View Journal<\/span><\/a><\/div><\/div><\/div><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;margin-top:2px;margin-bottom:2px;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:var(--awb-color3);border-top-width:1px;\"><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1216.8px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:7vw;--awb-padding-left:7vw;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-4 fusion_builder_column_inner_1_3 1_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:33.333333333333%;--awb-margin-top-large:10px;--awb-spacing-right-large:5.76%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:5.76%;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:5.76%;--awb-spacing-left-medium:5.76%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-2 hover-type-none\"><a class=\"fusion-no-lightbox\" href=\"https:\/\/jaa.unram.ac.id\/index.php\/jaa\" target=\"_blank\" aria-label=\"cover-issue-15-en-US\" rel=\"noopener noreferrer\"><img decoding=\"async\" width=\"212\" height=\"300\" src=\"https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/cover-issue-15-en-US.jpg\" data-orig-src=\"https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/cover-issue-15-en-US-212x300.jpg\" alt class=\"lazyload img-responsive wp-image-5648\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271131%27%20height%3D%271600%27%20viewBox%3D%270%200%201131%201600%27%3E%3Crect%20width%3D%271131%27%20height%3D%271600%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/cover-issue-15-en-US-200x283.jpg 200w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/cover-issue-15-en-US-400x566.jpg 400w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/cover-issue-15-en-US-600x849.jpg 600w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/cover-issue-15-en-US-800x1132.jpg 800w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/cover-issue-15-en-US.jpg 1131w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 400px\" \/><\/a><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-5 fusion_builder_column_inner_2_3 2_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:66.666666666667%;--awb-margin-top-large:10px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:10px;--awb-spacing-left-large:0px;--awb-width-medium:66.666666666667%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-2 fusion-sep-none fusion-title-text fusion-title-size-one\" style=\"--awb-text-color:var(--awb-color7);--awb-font-size:20px;\"><h1 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"font-family:Arial, Helvetica, sans-serif;font-style:normal;font-weight:400;margin:0;font-size:1em;text-transform:capitalize;--fontSize:20;--minFontSize:20;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/jaa.unram.ac.id\/\" target=\"_blank\" rel=\"noopener\"><strong>Jurnal Aplikasi Akuntansi<\/strong><\/a><\/h1><\/div><div class=\"fusion-text fusion-text-2\" style=\"--awb-font-size:14px;--awb-line-height:20px;--awb-text-font-family:Arial, Helvetica, sans-serif;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>he Jurnal Aplikasi Akuntansi is a medium for publishing research activities in accounting science, including financial accounting and auditing, management accounting, behavioral accounting, public sector accounting, taxation, and applied accounting. Jurnal Aplikasi Akuntansi is published in April and October. Authors across the globe are welcome to submit their research papers to the prestigious journal, fulfilling the requisite criterion. The Journal of Accounting Applications has been accredited by Sinta 3, valid from <a href=\"https:\/\/drive.google.com\/file\/d\/19wSM44DS8mxpzCLFYVU8q24Wy6z3olNE\/view?usp=share_link\" target=\"_blank\" rel=\"noopener\">Vol. 6 No. 2, April 2022 to Vol. 11 No. 1, October 2027<\/a>.<br \/>\nSubmit articles online by <a href=\"http:\/\/jaa.unram.ac.id\/index.php\/jaa\/user\/register\" target=\"_blank\" rel=\"noopener\">registering<\/a> first if you don&#8217;t have a user account and\/or <a href=\"http:\/\/jaa.unram.ac.id\/index.php\/index\/login\" target=\"_blank\" rel=\"noopener\">logging in<\/a> if you have registered with the Jurnal Aplikasi Akuntansi. If there are problems or questions, you can submit them via email to jaa.feb@unram.ac.id.<\/p>\n<\/div><\/div><\/div><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-6 fusion_builder_column_inner_3_5 3_5 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:60%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.2%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:3.2%;--awb-width-medium:66.666666666667%;--awb-order-medium:0;--awb-spacing-right-medium:2.88%;--awb-spacing-left-medium:2.88%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-7 fusion_builder_column_inner_2_5 2_5 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:40%;--awb-margin-top-large:10px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:10px;--awb-spacing-left-large:0px;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-evenly fusion-content-layout-row fusion-flex-align-items-stretch\"><div ><a class=\"fusion-button button-flat button-small button-custom fusion-button-default button-3 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:var(--awb-color7);--button_border_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_accent_hover_color:var(--awb-color1);--button_border_hover_color:var(--awb-color1);--button_border_width-top:0px;--button_border_width-right:0px;--button_border_width-bottom:0px;--button_border_width-left:0px;--button_gradient_top_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_top_color_hover:var(--awb-color5);--button_gradient_bottom_color_hover:var(--awb-color5);--button_text_transform:capitalize;--button_typography-font-family:Arial, Helvetica, sans-serif;--button_typography-font-style:normal;--button_typography-font-weight:400;width:calc(100%);\" target=\"_blank\" rel=\"noopener noreferrer\" data-hover=\"underline\" href=\"https:\/\/jaa.unram.ac.id\/index.php\/jaa\"><span class=\"fusion-button-text\">View Journal<\/span><\/a><\/div><div ><a class=\"fusion-button button-flat button-small button-custom fusion-button-default button-4 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:var(--awb-color7);--button_border_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_accent_hover_color:var(--awb-color1);--button_border_hover_color:var(--awb-color1);--button_border_width-top:0px;--button_border_width-right:0px;--button_border_width-bottom:0px;--button_border_width-left:0px;--button_gradient_top_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_top_color_hover:var(--awb-color5);--button_gradient_bottom_color_hover:var(--awb-color5);--button_text_transform:capitalize;--button_typography-font-family:Arial, Helvetica, sans-serif;--button_typography-font-style:normal;--button_typography-font-weight:400;width:calc(100%);\" target=\"_blank\" rel=\"noopener noreferrer\" data-hover=\"underline\" href=\"https:\/\/jaa.unram.ac.id\/index.php\/jaa\"><span class=\"fusion-button-text\">View Journal<\/span><\/a><\/div><\/div><\/div><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;margin-top:2px;margin-bottom:2px;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:var(--awb-color3);border-top-width:1px;\"><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-3 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1216.8px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:7vw;--awb-padding-left:7vw;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-8 fusion_builder_column_inner_1_3 1_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:33.333333333333%;--awb-margin-top-large:10px;--awb-spacing-right-large:5.76%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:5.76%;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:5.76%;--awb-spacing-left-medium:5.76%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-3 hover-type-none\"><a class=\"fusion-no-lightbox\" href=\"https:\/\/distribusi.unram.ac.id\/index.php\/distribusi\" target=\"_blank\" aria-label=\"cover_issue_20_en_US\" rel=\"noopener noreferrer\"><img decoding=\"async\" width=\"212\" height=\"300\" src=\"https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/cover_issue_20_en_US-scaled.jpg\" data-orig-src=\"https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/cover_issue_20_en_US-212x300.jpg\" alt class=\"lazyload img-responsive wp-image-5649\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271810%27%20height%3D%272560%27%20viewBox%3D%270%200%201810%202560%27%3E%3Crect%20width%3D%271810%27%20height%3D%272560%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/cover_issue_20_en_US-200x283.jpg 200w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/cover_issue_20_en_US-400x566.jpg 400w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/cover_issue_20_en_US-600x848.jpg 600w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/cover_issue_20_en_US-800x1131.jpg 800w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/cover_issue_20_en_US-1200x1697.jpg 1200w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/cover_issue_20_en_US-scaled.jpg 1810w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 400px\" \/><\/a><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-9 fusion_builder_column_inner_2_3 2_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:66.666666666667%;--awb-margin-top-large:10px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:10px;--awb-spacing-left-large:0px;--awb-width-medium:66.666666666667%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-3 fusion-sep-none fusion-title-text fusion-title-size-one\" style=\"--awb-text-color:var(--awb-color7);--awb-font-size:20px;\"><h1 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"font-family:Arial, Helvetica, sans-serif;font-style:normal;font-weight:400;margin:0;font-size:1em;text-transform:capitalize;--fontSize:20;--minFontSize:20;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/distribusi.unram.ac.id\/index.php\/distribusi\" target=\"_blank\" rel=\"noopener\"><strong>Jurnal Distribusi<\/strong><\/a><\/h1><\/div><div class=\"fusion-text fusion-text-3\" style=\"--awb-font-size:14px;--awb-line-height:20px;--awb-text-font-family:Arial, Helvetica, sans-serif;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Distribusi Journal is a peer-reviewed open access scientific journal managed and published by the Faculty of Economics and Business, University of Mataram. The journal publishes various research and reviews in the field of management. The journal is published twice a year in March and September; registered with ISSN <a href=\"http:\/\/u.lipi.go.id\/1180432737\">0853-957X<\/a> &amp; E-ISSN <a href=\"http:\/\/u.lipi.go.id\/1421238339\">2477-1767<\/a>.<\/p>\n<p>Submit articles online by <a href=\"http:\/\/distribusi.unram.ac.id\/index.php\/distribusi\/management\/settings\/context\/index.php\/distribusi\/user\/register\">Registering<\/a> first if you don&#8217;t have a User Account and or Login if you are already registered with Accuracy Journal. If there are problems or questions, you can submit via email to distribusi@unram.ac.id<br \/>\nDistribusi Journal has been indexed SINTA (SK: <a href=\"https:\/\/sinta.kemdikbud.go.id\/journals\/profile\/3948#!\">3\/E\/KPT\/2019<\/a>) by the Ministry of Research, Technology and Higher Education of the Republic of Indonesia.<\/p>\n<\/div><\/div><\/div><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-10 fusion_builder_column_inner_3_5 3_5 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:60%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.2%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:3.2%;--awb-width-medium:66.666666666667%;--awb-order-medium:0;--awb-spacing-right-medium:2.88%;--awb-spacing-left-medium:2.88%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-11 fusion_builder_column_inner_2_5 2_5 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:40%;--awb-margin-top-large:10px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:10px;--awb-spacing-left-large:0px;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-evenly fusion-content-layout-row fusion-flex-align-items-stretch\"><div ><a class=\"fusion-button button-flat button-small button-custom fusion-button-default button-5 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:var(--awb-color7);--button_border_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_accent_hover_color:var(--awb-color1);--button_border_hover_color:var(--awb-color1);--button_border_width-top:0px;--button_border_width-right:0px;--button_border_width-bottom:0px;--button_border_width-left:0px;--button_gradient_top_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_top_color_hover:var(--awb-color5);--button_gradient_bottom_color_hover:var(--awb-color5);--button_text_transform:capitalize;--button_typography-font-family:Arial, Helvetica, sans-serif;--button_typography-font-style:normal;--button_typography-font-weight:400;width:calc(100%);\" target=\"_blank\" rel=\"noopener noreferrer\" data-hover=\"underline\" href=\"https:\/\/distribusi.unram.ac.id\/index.php\/distribusi\"><span class=\"fusion-button-text\">View Journal<\/span><\/a><\/div><div ><a class=\"fusion-button button-flat button-small button-custom fusion-button-default button-6 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:var(--awb-color7);--button_border_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_accent_hover_color:var(--awb-color1);--button_border_hover_color:var(--awb-color1);--button_border_width-top:0px;--button_border_width-right:0px;--button_border_width-bottom:0px;--button_border_width-left:0px;--button_gradient_top_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_top_color_hover:var(--awb-color5);--button_gradient_bottom_color_hover:var(--awb-color5);--button_text_transform:capitalize;--button_typography-font-family:Arial, Helvetica, sans-serif;--button_typography-font-style:normal;--button_typography-font-weight:400;width:calc(100%);\" target=\"_blank\" rel=\"noopener noreferrer\" data-hover=\"underline\" href=\"https:\/\/distribusi.unram.ac.id\/index.php\/distribusi\"><span class=\"fusion-button-text\">View Journal<\/span><\/a><\/div><\/div><\/div><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;margin-top:2px;margin-bottom:2px;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:var(--awb-color3);border-top-width:1px;\"><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-4 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1216.8px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:7vw;--awb-padding-left:7vw;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-12 fusion_builder_column_inner_1_3 1_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:33.333333333333%;--awb-margin-top-large:10px;--awb-spacing-right-large:5.76%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:5.76%;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:5.76%;--awb-spacing-left-medium:5.76%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-4 hover-type-none\"><a class=\"fusion-no-lightbox\" href=\"https:\/\/jurnal.fe.unram.ac.id\/index.php\/oportunitas\" target=\"_blank\" aria-label=\"oportunitas\" rel=\"noopener noreferrer\"><img decoding=\"async\" width=\"212\" height=\"300\" src=\"https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/oportunitas-scaled.jpg\" data-orig-src=\"https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/oportunitas-212x300.jpg\" alt class=\"lazyload img-responsive wp-image-5650\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271808%27%20height%3D%272560%27%20viewBox%3D%270%200%201808%202560%27%3E%3Crect%20width%3D%271808%27%20height%3D%272560%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/oportunitas-200x283.jpg 200w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/oportunitas-400x566.jpg 400w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/oportunitas-600x849.jpg 600w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/oportunitas-800x1133.jpg 800w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/oportunitas-1200x1699.jpg 1200w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/oportunitas-scaled.jpg 1808w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 400px\" \/><\/a><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-13 fusion_builder_column_inner_2_3 2_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:66.666666666667%;--awb-margin-top-large:10px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:10px;--awb-spacing-left-large:0px;--awb-width-medium:66.666666666667%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-4 fusion-sep-none fusion-title-text fusion-title-size-one\" style=\"--awb-text-color:var(--awb-color7);--awb-font-size:20px;\"><h1 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"font-family:Arial, Helvetica, sans-serif;font-style:normal;font-weight:400;margin:0;font-size:1em;text-transform:capitalize;--fontSize:20;--minFontSize:20;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/jurnal.fe.unram.ac.id\/index.php\/oportunitas\" rel=\"bookmark\">Jurnal Oportunitas : Ekonomi Pembangunan<\/a><\/h1><\/div><div class=\"fusion-text fusion-text-4\" style=\"--awb-font-size:14px;--awb-line-height:20px;--awb-text-font-family:Arial, Helvetica, sans-serif;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>OPORTUNITAS is a scientific journal managed by the Bachelor of Economics and Studies Study Program Development of the Faculty of Economics and Business, University of Mataram, published 2 (two) times in 1 (one) year in March and September. Journal of Opportunity publishes quantitative research results and qualitative in the field of quality development economics by using methods that appropriate and beneficial for the development of science and society. include: 1) Monetary Economics and Banking; 2) Resource Economics; 3) Regional Development Planning Economics; 4) Agribusiness; 5) Tourism; 6) Regional Finance; 7) Islamic Economics; 8) Entrepreneurship.<\/p>\n<p>Submit articles online with <a href=\"https:\/\/jurnal.fe.unram.ac.id\/index.php\/oportunitas\/user\/register\">REGISTER<\/a> first if you don&#8217;t have a User Account or <a href=\"https:\/\/jurnal.fe.unram.ac.id\/index.php\/oportunitas\/login\">LOGIN<\/a> if already registered in the Oportunitas Journal. If there are obstacles or questions, please via email to <a href=\"mailto:oportunitas@unram.ac.id\">oportunitas@unram.ac.id <\/a><\/p>\n<\/div><\/div><\/div><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-14 fusion_builder_column_inner_3_5 3_5 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:60%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.2%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:3.2%;--awb-width-medium:66.666666666667%;--awb-order-medium:0;--awb-spacing-right-medium:2.88%;--awb-spacing-left-medium:2.88%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-15 fusion_builder_column_inner_2_5 2_5 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:40%;--awb-margin-top-large:10px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:10px;--awb-spacing-left-large:0px;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-evenly fusion-content-layout-row fusion-flex-align-items-stretch\"><div ><a class=\"fusion-button button-flat button-small button-custom fusion-button-default button-7 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:var(--awb-color7);--button_border_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_accent_hover_color:var(--awb-color1);--button_border_hover_color:var(--awb-color1);--button_border_width-top:0px;--button_border_width-right:0px;--button_border_width-bottom:0px;--button_border_width-left:0px;--button_gradient_top_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_top_color_hover:var(--awb-color5);--button_gradient_bottom_color_hover:var(--awb-color5);--button_text_transform:capitalize;--button_typography-font-family:Arial, Helvetica, sans-serif;--button_typography-font-style:normal;--button_typography-font-weight:400;width:calc(100%);\" target=\"_blank\" rel=\"noopener noreferrer\" data-hover=\"underline\" href=\"https:\/\/jurnal.fe.unram.ac.id\/index.php\/oportunitas\"><span class=\"fusion-button-text\">View Journal<\/span><\/a><\/div><div ><a class=\"fusion-button button-flat button-small button-custom fusion-button-default button-8 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:var(--awb-color7);--button_border_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_accent_hover_color:var(--awb-color1);--button_border_hover_color:var(--awb-color1);--button_border_width-top:0px;--button_border_width-right:0px;--button_border_width-bottom:0px;--button_border_width-left:0px;--button_gradient_top_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_top_color_hover:var(--awb-color5);--button_gradient_bottom_color_hover:var(--awb-color5);--button_text_transform:capitalize;--button_typography-font-family:Arial, Helvetica, sans-serif;--button_typography-font-style:normal;--button_typography-font-weight:400;width:calc(100%);\" target=\"_blank\" rel=\"noopener noreferrer\" data-hover=\"underline\" href=\"https:\/\/jurnal.fe.unram.ac.id\/index.php\/oportunitas\"><span class=\"fusion-button-text\">View Journal<\/span><\/a><\/div><\/div><\/div><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;margin-top:2px;margin-bottom:2px;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:var(--awb-color3);border-top-width:1px;\"><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-5 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1216.8px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:7vw;--awb-padding-left:7vw;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-16 fusion_builder_column_inner_1_3 1_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:33.333333333333%;--awb-margin-top-large:10px;--awb-spacing-right-large:5.76%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:5.76%;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:5.76%;--awb-spacing-left-medium:5.76%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-5 hover-type-none\"><a class=\"fusion-no-lightbox\" href=\"https:\/\/aksioma.unram.ac.id\/index.php\/aksioma\" target=\"_blank\" aria-label=\"Cover-Kosong-Impress\" rel=\"noopener noreferrer\"><img decoding=\"async\" width=\"210\" height=\"300\" src=\"https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/Cover-Kosong-Impress.jpg\" data-orig-src=\"https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/Cover-Kosong-Impress-210x300.jpg\" alt class=\"lazyload img-responsive wp-image-5660\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271119%27%20height%3D%271600%27%20viewBox%3D%270%200%201119%201600%27%3E%3Crect%20width%3D%271119%27%20height%3D%271600%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/Cover-Kosong-Impress-200x286.jpg 200w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/Cover-Kosong-Impress-400x572.jpg 400w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/Cover-Kosong-Impress-600x858.jpg 600w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/Cover-Kosong-Impress-800x1144.jpg 800w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/Cover-Kosong-Impress.jpg 1119w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 400px\" \/><\/a><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-17 fusion_builder_column_inner_2_3 2_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:66.666666666667%;--awb-margin-top-large:10px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:10px;--awb-spacing-left-large:0px;--awb-width-medium:66.666666666667%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-5 fusion-sep-none fusion-title-text fusion-title-size-one\" style=\"--awb-text-color:var(--awb-color7);--awb-font-size:20px;\"><h1 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"font-family:Arial, Helvetica, sans-serif;font-style:normal;font-weight:400;margin:0;font-size:1em;text-transform:capitalize;--fontSize:20;--minFontSize:20;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/aksioma.unram.ac.id\/index.php\/aksioma\" rel=\"bookmark\">Jurnal Riset Akuntansi Aksioma<\/a><\/h1><\/div><div class=\"fusion-text fusion-text-5\" style=\"--awb-font-size:14px;--awb-line-height:20px;--awb-text-font-family:Arial, Helvetica, sans-serif;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Jurnal Riset Akuntansi Aksioma is published by the Accounting Department, Faculty of Economics and Business, University of Mataram (Unram) periodically (every six months). This journal aims to publish the results of accounting research which include: <strong><em>Financial Accounting, Management Accounting, Public Sector Accounting, Auditing, Taxation, Sharia Accounting, and Accounting Information Systems.<\/em><\/strong><\/p>\n<p>Determination of articles published in the Axioma Accounting Research Journal through a review process by Mitra Bestari who has been appointed by the Axioma Accounting Research Journal with consideration of the article&#8217;s relevance to the development of accounting professions and practices as well as meeting the standard requirements for journal publication.<\/p>\n<\/div><\/div><\/div><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-18 fusion_builder_column_inner_3_5 3_5 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:60%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.2%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:3.2%;--awb-width-medium:66.666666666667%;--awb-order-medium:0;--awb-spacing-right-medium:2.88%;--awb-spacing-left-medium:2.88%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-19 fusion_builder_column_inner_2_5 2_5 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:40%;--awb-margin-top-large:10px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:10px;--awb-spacing-left-large:0px;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-evenly fusion-content-layout-row fusion-flex-align-items-stretch\"><div ><a class=\"fusion-button button-flat button-small button-custom fusion-button-default button-9 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:var(--awb-color7);--button_border_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_accent_hover_color:var(--awb-color1);--button_border_hover_color:var(--awb-color1);--button_border_width-top:0px;--button_border_width-right:0px;--button_border_width-bottom:0px;--button_border_width-left:0px;--button_gradient_top_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_top_color_hover:var(--awb-color5);--button_gradient_bottom_color_hover:var(--awb-color5);--button_text_transform:capitalize;--button_typography-font-family:Arial, Helvetica, sans-serif;--button_typography-font-style:normal;--button_typography-font-weight:400;width:calc(100%);\" target=\"_blank\" rel=\"noopener noreferrer\" data-hover=\"underline\" href=\"https:\/\/aksioma.unram.ac.id\/index.php\/aksioma\"><span class=\"fusion-button-text\">View Journal<\/span><\/a><\/div><div ><a class=\"fusion-button button-flat button-small button-custom fusion-button-default button-10 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:var(--awb-color7);--button_border_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_accent_hover_color:var(--awb-color1);--button_border_hover_color:var(--awb-color1);--button_border_width-top:0px;--button_border_width-right:0px;--button_border_width-bottom:0px;--button_border_width-left:0px;--button_gradient_top_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_top_color_hover:var(--awb-color5);--button_gradient_bottom_color_hover:var(--awb-color5);--button_text_transform:capitalize;--button_typography-font-family:Arial, Helvetica, sans-serif;--button_typography-font-style:normal;--button_typography-font-weight:400;width:calc(100%);\" target=\"_blank\" rel=\"noopener noreferrer\" data-hover=\"underline\" href=\"https:\/\/aksioma.unram.ac.id\/index.php\/aksioma\"><span class=\"fusion-button-text\">View Journal<\/span><\/a><\/div><\/div><\/div><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;margin-top:2px;margin-bottom:2px;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:var(--awb-color3);border-top-width:1px;\"><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-6 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1216.8px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-5 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:7vw;--awb-padding-left:7vw;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-20 fusion_builder_column_inner_1_3 1_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:33.333333333333%;--awb-margin-top-large:10px;--awb-spacing-right-large:5.76%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:5.76%;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:5.76%;--awb-spacing-left-medium:5.76%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-6 hover-type-none\"><a class=\"fusion-no-lightbox\" href=\"https:\/\/ekonobis.unram.ac.id\/index.php\/ekonobis\" target=\"_blank\" aria-label=\"cover_issue_15_en_US\" rel=\"noopener noreferrer\"><img decoding=\"async\" width=\"212\" height=\"300\" src=\"https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/cover_issue_15_en_US.jpg\" data-orig-src=\"https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/cover_issue_15_en_US-212x300.jpg\" alt class=\"lazyload img-responsive wp-image-5661\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27595%27%20height%3D%27842%27%20viewBox%3D%270%200%20595%20842%27%3E%3Crect%20width%3D%27595%27%20height%3D%27842%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/cover_issue_15_en_US-200x283.jpg 200w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/cover_issue_15_en_US-400x566.jpg 400w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/cover_issue_15_en_US.jpg 595w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 400px\" \/><\/a><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-21 fusion_builder_column_inner_2_3 2_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:66.666666666667%;--awb-margin-top-large:10px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:10px;--awb-spacing-left-large:0px;--awb-width-medium:66.666666666667%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-6 fusion-sep-none fusion-title-text fusion-title-size-one\" style=\"--awb-text-color:var(--awb-color7);--awb-font-size:20px;\"><h1 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"font-family:Arial, Helvetica, sans-serif;font-style:normal;font-weight:400;margin:0;font-size:1em;text-transform:capitalize;--fontSize:20;--minFontSize:20;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/ekonobis.unram.ac.id\/index.php\/ekonobis\" rel=\"bookmark\">Jurnal Ekonobis<\/a><\/h1><\/div><div class=\"fusion-text fusion-text-6\" style=\"--awb-font-size:14px;--awb-line-height:20px;--awb-text-font-family:Arial, Helvetica, sans-serif;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Jurnal Ekonomi dan Bisnis is published by the Faculty of Economics and Business, University of Mataram, periodically (every six months), namely March and September with the aim of disseminating the results of research, study and development in the fields of Economics, Management and Accounting. Articles published in Ekonobis are research articles.<\/p>\n<p>Submit articles online by <a title=\"Register\" href=\"http:\/\/ekonobis.unram.ac.id\/index.php\/ekonobis\/user\/register\"><strong>registering<\/strong><\/a> first if you don&#8217;t have a user account and\/or <a title=\"Login\" href=\"http:\/\/ekonbis.unram.ac.id\/index.php\/index\/login\"><strong>logging<\/strong><\/a> in if you have registered with the <strong>Ekonobis<\/strong> Journal. If there are problems or questions, you can send them via email to <a href=\"mailto:ekonobis@unram.ac.id\">ekonobis@unram.ac.id<\/a><\/p>\n<\/div><\/div><\/div><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-22 fusion_builder_column_inner_3_5 3_5 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:60%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.2%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:3.2%;--awb-width-medium:66.666666666667%;--awb-order-medium:0;--awb-spacing-right-medium:2.88%;--awb-spacing-left-medium:2.88%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-23 fusion_builder_column_inner_2_5 2_5 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:40%;--awb-margin-top-large:10px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:10px;--awb-spacing-left-large:0px;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-evenly fusion-content-layout-row fusion-flex-align-items-stretch\"><div ><a class=\"fusion-button button-flat button-small button-custom fusion-button-default button-11 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:var(--awb-color7);--button_border_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_accent_hover_color:var(--awb-color1);--button_border_hover_color:var(--awb-color1);--button_border_width-top:0px;--button_border_width-right:0px;--button_border_width-bottom:0px;--button_border_width-left:0px;--button_gradient_top_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_top_color_hover:var(--awb-color5);--button_gradient_bottom_color_hover:var(--awb-color5);--button_text_transform:capitalize;--button_typography-font-family:Arial, Helvetica, sans-serif;--button_typography-font-style:normal;--button_typography-font-weight:400;width:calc(100%);\" target=\"_blank\" rel=\"noopener noreferrer\" data-hover=\"underline\" href=\"https:\/\/ekonobis.unram.ac.id\/index.php\/ekonobis\"><span class=\"fusion-button-text\">View Journal<\/span><\/a><\/div><div ><a class=\"fusion-button button-flat button-small button-custom fusion-button-default button-12 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:var(--awb-color7);--button_border_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_accent_hover_color:var(--awb-color1);--button_border_hover_color:var(--awb-color1);--button_border_width-top:0px;--button_border_width-right:0px;--button_border_width-bottom:0px;--button_border_width-left:0px;--button_gradient_top_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_top_color_hover:var(--awb-color5);--button_gradient_bottom_color_hover:var(--awb-color5);--button_text_transform:capitalize;--button_typography-font-family:Arial, Helvetica, sans-serif;--button_typography-font-style:normal;--button_typography-font-weight:400;width:calc(100%);\" target=\"_blank\" rel=\"noopener noreferrer\" data-hover=\"underline\" href=\"https:\/\/ekonobis.unram.ac.id\/index.php\/ekonobis\"><span class=\"fusion-button-text\">View Journal<\/span><\/a><\/div><\/div><\/div><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;margin-top:2px;margin-bottom:2px;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:var(--awb-color3);border-top-width:1px;\"><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-7 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-right-medium:0px;--awb-padding-left-medium:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1216.8px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-6 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:7vw;--awb-padding-left:7vw;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-24 fusion_builder_column_inner_1_3 1_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:33.333333333333%;--awb-margin-top-large:10px;--awb-spacing-right-large:5.76%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:5.76%;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-7 hover-type-none\"><a class=\"fusion-no-lightbox\" href=\"https:\/\/elastisitas.unram.ac.id\/index.php\/elastisitas\" target=\"_blank\" aria-label=\"elastisitas\" rel=\"noopener noreferrer\"><img decoding=\"async\" width=\"192\" height=\"300\" src=\"https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/elastisitas.png\" data-orig-src=\"https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/elastisitas-192x300.png\" alt class=\"lazyload img-responsive wp-image-5651\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27512%27%20height%3D%27800%27%20viewBox%3D%270%200%20512%20800%27%3E%3Crect%20width%3D%27512%27%20height%3D%27800%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/elastisitas-200x313.png 200w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/elastisitas-400x625.png 400w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/elastisitas.png 512w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 400px\" \/><\/a><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-25 fusion_builder_column_inner_2_3 2_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:66.666666666667%;--awb-margin-top-large:10px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:10px;--awb-spacing-left-large:0px;--awb-width-medium:66.666666666667%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-7 fusion-sep-none fusion-title-text fusion-title-size-one\" style=\"--awb-text-color:var(--awb-color7);--awb-font-size:20px;\"><h1 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"font-family:Arial, Helvetica, sans-serif;font-style:normal;font-weight:400;margin:0;font-size:1em;text-transform:capitalize;--fontSize:20;--minFontSize:20;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/elastisitas.unram.ac.id\/index.php\/elastisitas\">Jurnal Ekonomi Pembangunan<\/a><\/h1><\/div><div class=\"fusion-text fusion-text-7\" style=\"--awb-font-size:14px;--awb-line-height:20px;--awb-text-font-family:Arial, Helvetica, sans-serif;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p><strong>Elastisitas<\/strong> is a scientific journal managed by the Master of Economics Study Program, Faculty of Economics and Business, Mataram University. Elastisitas Journal publishes the results of research and scientific studies in the field of development economics which include : 1. Development Planning 2. Natural Resources and Environmental Economics, 3. Human Resource Economics, 4. Regional Development Economics, 5. Tourism Economics, 6. Islamic economics, 7. Monetary Economics, 8. Regional Finance, 9. Institutional Economics, 10. Regional Economics (Spatial Economics)<\/p>\n<p>This journal is published twice a year, every March and September. Submit articles online with <a href=\"https:\/\/elastisitas.unram.ac.id\/index.php\/journal\/user\/register\"><strong>REGISTER<\/strong><\/a> first if you don&#8217;t have a User Account or <a href=\"https:\/\/elastisitas.unram.ac.id\/index.php\/journal\/login\"><strong>LOGIN<\/strong><\/a> if you have registered with the Elasticity Journal. If there are problems or questions, you can send them via email to <strong>elastisitas@unram.ac.id<\/strong><\/p>\n<\/div><\/div><\/div><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-26 fusion_builder_column_inner_3_5 3_5 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:60%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.2%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:3.2%;--awb-width-medium:66.666666666667%;--awb-order-medium:0;--awb-spacing-right-medium:2.88%;--awb-spacing-left-medium:2.88%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" 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100%));--button_gradient_top_color_hover:var(--awb-color5);--button_gradient_bottom_color_hover:var(--awb-color5);--button_text_transform:capitalize;--button_typography-font-family:Arial, Helvetica, sans-serif;--button_typography-font-style:normal;--button_typography-font-weight:400;width:calc(100%);\" target=\"_blank\" rel=\"noopener noreferrer\" data-hover=\"underline\" href=\"https:\/\/elastisitas.unram.ac.id\/index.php\/elastisitas\"><span class=\"fusion-button-text\">View Journal<\/span><\/a><\/div><div ><a class=\"fusion-button button-flat button-small button-custom fusion-button-default button-14 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:var(--awb-color7);--button_border_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 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class=\"fusion-button-text\">View Journal<\/span><\/a><\/div><\/div><\/div><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:var(--awb-color3);border-top-width:1px;\"><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-8 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-right-medium:0px;--awb-padding-left-medium:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1216.8px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-7 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:7vw;--awb-padding-left:7vw;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-28 fusion_builder_column_inner_1_3 1_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:33.333333333333%;--awb-margin-top-large:10px;--awb-spacing-right-large:5.76%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:5.76%;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-8 hover-type-none\"><a class=\"fusion-no-lightbox\" href=\"https:\/\/jap.unram.ac.id\/index.php\/jap\" target=\"_blank\" aria-label=\"cover\" rel=\"noopener noreferrer\"><img decoding=\"async\" width=\"212\" height=\"300\" src=\"https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/cover.jpg\" data-orig-src=\"https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/cover-212x300.jpg\" alt class=\"lazyload img-responsive wp-image-5646\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27595%27%20height%3D%27842%27%20viewBox%3D%270%200%20595%20842%27%3E%3Crect%20width%3D%27595%27%20height%3D%27842%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/cover-200x283.jpg 200w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/cover-400x566.jpg 400w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/cover.jpg 595w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 400px\" \/><\/a><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-29 fusion_builder_column_inner_2_3 2_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:66.666666666667%;--awb-margin-top-large:10px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:10px;--awb-spacing-left-large:0px;--awb-width-medium:66.666666666667%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-8 fusion-sep-none fusion-title-text fusion-title-size-one\" style=\"--awb-text-color:var(--awb-color7);--awb-font-size:20px;\"><h1 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"font-family:Arial, Helvetica, sans-serif;font-style:normal;font-weight:400;margin:0;font-size:1em;text-transform:capitalize;--fontSize:20;--minFontSize:20;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/jap.unram.ac.id\/index.php\/jap\">Aplikasi Perpajakan Journal<\/a><\/h1><\/div><div class=\"fusion-text fusion-text-8\" style=\"--awb-font-size:14px;--awb-line-height:20px;--awb-text-font-family:Arial, Helvetica, sans-serif;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Jurnal Aplikasi Perpajakan (JAP) is a blind-review journal that is published regularly twice a year (May and November). Aplikasi Perpajakan Journal a medium for publishing research activities in taxation science.<\/p>\n<p>Publication of articles in <em>blind-review<\/em> journals is an important part of the development of science. Publication is a direct reflection of the quality of the author&#8217;s work and the institution that houses it. Articles from b<em>lind-review<\/em> results support and embody a scientific approach. Therefore, a standard of ethical behavior is needed for all parties involved in publication: journal editors, reviewers, and authors.<\/p>\n<p>p-issn: <a href=\"http:\/\/issn.pdii.lipi.go.id\/issn.cgi?daftar&amp;1581567206\" target=\"_blank\" rel=\"noopener\">2721-3277<\/a> | e-issn : 2827-8712<\/p>\n<\/div><\/div><\/div><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-30 fusion_builder_column_inner_3_5 3_5 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:60%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.2%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:3.2%;--awb-width-medium:66.666666666667%;--awb-order-medium:0;--awb-spacing-right-medium:2.88%;--awb-spacing-left-medium:2.88%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-31 fusion_builder_column_inner_2_5 2_5 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:40%;--awb-margin-top-large:10px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:10px;--awb-spacing-left-large:0px;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-evenly fusion-content-layout-row fusion-flex-align-items-stretch\"><div ><a class=\"fusion-button button-flat button-small button-custom fusion-button-default button-15 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:var(--awb-color7);--button_border_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_accent_hover_color:var(--awb-color1);--button_border_hover_color:var(--awb-color1);--button_border_width-top:0px;--button_border_width-right:0px;--button_border_width-bottom:0px;--button_border_width-left:0px;--button_gradient_top_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_top_color_hover:var(--awb-color5);--button_gradient_bottom_color_hover:var(--awb-color5);--button_text_transform:capitalize;--button_typography-font-family:Arial, Helvetica, sans-serif;--button_typography-font-style:normal;--button_typography-font-weight:400;width:calc(100%);\" target=\"_blank\" rel=\"noopener noreferrer\" data-hover=\"underline\" href=\"https:\/\/jap.unram.ac.id\/index.php\/jap\"><span class=\"fusion-button-text\">View Journal<\/span><\/a><\/div><div ><a class=\"fusion-button button-flat button-small button-custom fusion-button-default button-16 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:var(--awb-color7);--button_border_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_accent_hover_color:var(--awb-color1);--button_border_hover_color:var(--awb-color1);--button_border_width-top:0px;--button_border_width-right:0px;--button_border_width-bottom:0px;--button_border_width-left:0px;--button_gradient_top_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_top_color_hover:var(--awb-color5);--button_gradient_bottom_color_hover:var(--awb-color5);--button_text_transform:capitalize;--button_typography-font-family:Arial, Helvetica, sans-serif;--button_typography-font-style:normal;--button_typography-font-weight:400;width:calc(100%);\" target=\"_blank\" rel=\"noopener noreferrer\" data-hover=\"underline\" href=\"https:\/\/jap.unram.ac.id\/index.php\/jap\"><span class=\"fusion-button-text\">View Journal<\/span><\/a><\/div><\/div><\/div><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:var(--awb-color3);border-top-width:1px;\"><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-9 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-right-medium:0px;--awb-padding-left-medium:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1216.8px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-8 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:7vw;--awb-padding-left:7vw;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-32 fusion_builder_column_inner_1_3 1_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:33.333333333333%;--awb-margin-top-large:10px;--awb-spacing-right-large:5.76%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:5.76%;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-9 hover-type-none\"><a class=\"fusion-no-lightbox\" href=\"https:\/\/jurnal.fe.unram.ac.id\/index.php\/intour\" target=\"_blank\" aria-label=\"Intour\" rel=\"noopener noreferrer\"><img decoding=\"async\" width=\"241\" height=\"300\" src=\"https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/Intour.png\" data-orig-src=\"https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/Intour-241x300.png\" alt class=\"lazyload img-responsive wp-image-5652\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27718%27%20height%3D%27895%27%20viewBox%3D%270%200%20718%20895%27%3E%3Crect%20width%3D%27718%27%20height%3D%27895%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/Intour-200x249.png 200w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/Intour-400x499.png 400w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/Intour-600x748.png 600w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/Intour.png 718w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 400px\" \/><\/a><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-33 fusion_builder_column_inner_2_3 2_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:66.666666666667%;--awb-margin-top-large:10px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:10px;--awb-spacing-left-large:0px;--awb-width-medium:66.666666666667%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-9 fusion-sep-none fusion-title-text fusion-title-size-one\" style=\"--awb-text-color:var(--awb-color7);--awb-font-size:20px;\"><h1 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"font-family:Arial, Helvetica, sans-serif;font-style:normal;font-weight:400;margin:0;font-size:1em;text-transform:capitalize;--fontSize:20;--minFontSize:20;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/jurnal.fe.unram.ac.id\/index.php\/intour\" rel=\"bookmark\">International Journal of Tourism Business Research<\/a><\/h1><\/div><div class=\"fusion-text fusion-text-9\" style=\"--awb-font-size:14px;--awb-line-height:20px;--awb-text-font-family:Arial, Helvetica, sans-serif;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p><strong>nternational Journal of Tourism Business Research (INTOUR)<\/strong> is a journal published by the Tourism Department, Faculty of Economics and Business, University of Mataram, it was first published in December 2022. This journal is published twice a year in June and December in an electronic (PDF) format, E-ISSN <a href=\"https:\/\/portal.issn.org\/resource\/ISSN\/2985-5934\">2985-5934. <\/a>The main focus of this journal covers the study of tourism business, tourism attraction, and tourism industry. The other scope of these areas includes tourism planning; halal tourism; geography tourism; tourism management; travelling; tourism environment; gastronomic tourism; heritage tourism, culture tourism, and other relevant topics about tourism. International Journal of Tourism Business Research publishes peer-reviewed while increasing the efficiency of the process. The journal warmly welcomes contributions from scholars with related disciplines. Novelty and recency of issues, however, are the priority in publishing.<\/p>\n<\/div><\/div><\/div><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-34 fusion_builder_column_inner_3_5 3_5 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:60%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.2%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:3.2%;--awb-width-medium:66.666666666667%;--awb-order-medium:0;--awb-spacing-right-medium:2.88%;--awb-spacing-left-medium:2.88%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-35 fusion_builder_column_inner_2_5 2_5 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:40%;--awb-margin-top-large:10px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:10px;--awb-spacing-left-large:0px;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-evenly fusion-content-layout-row fusion-flex-align-items-stretch\"><div ><a class=\"fusion-button button-flat button-small button-custom fusion-button-default button-17 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:var(--awb-color7);--button_border_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_accent_hover_color:var(--awb-color1);--button_border_hover_color:var(--awb-color1);--button_border_width-top:0px;--button_border_width-right:0px;--button_border_width-bottom:0px;--button_border_width-left:0px;--button_gradient_top_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_top_color_hover:var(--awb-color5);--button_gradient_bottom_color_hover:var(--awb-color5);--button_text_transform:capitalize;--button_typography-font-family:Arial, Helvetica, sans-serif;--button_typography-font-style:normal;--button_typography-font-weight:400;width:calc(100%);\" target=\"_blank\" rel=\"noopener noreferrer\" data-hover=\"underline\" href=\"https:\/\/jurnal.fe.unram.ac.id\/index.php\/intour\"><span class=\"fusion-button-text\">View Journal<\/span><\/a><\/div><div ><a class=\"fusion-button button-flat button-small button-custom fusion-button-default button-18 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:var(--awb-color7);--button_border_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_accent_hover_color:var(--awb-color1);--button_border_hover_color:var(--awb-color1);--button_border_width-top:0px;--button_border_width-right:0px;--button_border_width-bottom:0px;--button_border_width-left:0px;--button_gradient_top_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_top_color_hover:var(--awb-color5);--button_gradient_bottom_color_hover:var(--awb-color5);--button_text_transform:capitalize;--button_typography-font-family:Arial, Helvetica, sans-serif;--button_typography-font-style:normal;--button_typography-font-weight:400;width:calc(100%);\" target=\"_blank\" rel=\"noopener noreferrer\" data-hover=\"underline\" href=\"https:\/\/jurnal.fe.unram.ac.id\/index.php\/intour\"><span class=\"fusion-button-text\">View Journal<\/span><\/a><\/div><\/div><\/div><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:var(--awb-color3);border-top-width:1px;\"><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-10 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-right-medium:0px;--awb-padding-left-medium:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1216.8px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-9 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:7vw;--awb-padding-left:7vw;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-36 fusion_builder_column_inner_1_3 1_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:33.333333333333%;--awb-margin-top-large:10px;--awb-spacing-right-large:5.76%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:5.76%;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-10 hover-type-none\"><a class=\"fusion-no-lightbox\" href=\"https:\/\/jurnal.fe.unram.ac.id\/index.php\/jimpar\" target=\"_blank\" aria-label=\"Jurnal_par\" rel=\"noopener noreferrer\"><img decoding=\"async\" width=\"212\" height=\"300\" src=\"https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/Jurnal_par.jpg\" data-orig-src=\"https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/Jurnal_par-212x300.jpg\" alt class=\"lazyload img-responsive wp-image-5653\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271241%27%20height%3D%271755%27%20viewBox%3D%270%200%201241%201755%27%3E%3Crect%20width%3D%271241%27%20height%3D%271755%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/Jurnal_par-200x283.jpg 200w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/Jurnal_par-400x566.jpg 400w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/Jurnal_par-600x849.jpg 600w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/Jurnal_par-800x1131.jpg 800w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/Jurnal_par-1200x1697.jpg 1200w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/Jurnal_par.jpg 1241w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 400px\" \/><\/a><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-37 fusion_builder_column_inner_2_3 2_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:66.666666666667%;--awb-margin-top-large:10px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:10px;--awb-spacing-left-large:0px;--awb-width-medium:66.666666666667%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-10 fusion-sep-none fusion-title-text fusion-title-size-one\" style=\"--awb-text-color:var(--awb-color7);--awb-font-size:20px;\"><h1 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"font-family:Arial, Helvetica, sans-serif;font-style:normal;font-weight:400;margin:0;font-size:1em;text-transform:capitalize;--fontSize:20;--minFontSize:20;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/jurnal.fe.unram.ac.id\/index.php\/jimpar\">Jurnal Imiah Mahasiswa Pariwisata<\/a><\/h1><\/div><div class=\"fusion-text fusion-text-10\" style=\"--awb-font-size:14px;--awb-line-height:20px;--awb-text-font-family:Arial, Helvetica, sans-serif;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Jurnal Penelitian Mahasiswa Pariwisata (JIMPAR) is a research journal published by the Tourism Study Program, Faculty of Economics and Business, Mataram University, E-ISSN <a href=\"https:\/\/portal.issn.org\/resource\/ISSN\/3026-0922\">3026-0922.<\/a> The main focus of this journal includes research activities with the themes of Tourism, Tourism Economics, Tourism Law, Tourism Village Development, Tourism Industry, Tourism Planning, and other relevant topics regarding tourism.<\/p>\n<p>JJIMPAR Journal is published twice a year in <strong>June and December.<\/strong> Submit articles online by clicking the <a href=\"https:\/\/jurnal.fe.unram.ac.id\/index.php\/jimpar\/PATH\/OnlineSubmission\">Online Submission<\/a> menu. If there are problems or questions, you can send them via email to rizalkurniansah@unram.ac.id.<\/p>\n<\/div><\/div><\/div><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-38 fusion_builder_column_inner_3_5 3_5 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:60%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.2%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:3.2%;--awb-width-medium:66.666666666667%;--awb-order-medium:0;--awb-spacing-right-medium:2.88%;--awb-spacing-left-medium:2.88%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-39 fusion_builder_column_inner_2_5 2_5 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:40%;--awb-margin-top-large:10px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:10px;--awb-spacing-left-large:0px;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-evenly fusion-content-layout-row fusion-flex-align-items-stretch\"><div ><a class=\"fusion-button button-flat button-small button-custom fusion-button-default button-19 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:var(--awb-color7);--button_border_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_accent_hover_color:var(--awb-color1);--button_border_hover_color:var(--awb-color1);--button_border_width-top:0px;--button_border_width-right:0px;--button_border_width-bottom:0px;--button_border_width-left:0px;--button_gradient_top_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_top_color_hover:var(--awb-color5);--button_gradient_bottom_color_hover:var(--awb-color5);--button_text_transform:capitalize;--button_typography-font-family:Arial, Helvetica, sans-serif;--button_typography-font-style:normal;--button_typography-font-weight:400;width:calc(100%);\" target=\"_blank\" rel=\"noopener noreferrer\" data-hover=\"underline\" href=\"https:\/\/jurnal.fe.unram.ac.id\/index.php\/jimpar\"><span class=\"fusion-button-text\">View Journal<\/span><\/a><\/div><div ><a class=\"fusion-button button-flat button-small button-custom fusion-button-default button-20 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:var(--awb-color7);--button_border_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_accent_hover_color:var(--awb-color1);--button_border_hover_color:var(--awb-color1);--button_border_width-top:0px;--button_border_width-right:0px;--button_border_width-bottom:0px;--button_border_width-left:0px;--button_gradient_top_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_top_color_hover:var(--awb-color5);--button_gradient_bottom_color_hover:var(--awb-color5);--button_text_transform:capitalize;--button_typography-font-family:Arial, Helvetica, sans-serif;--button_typography-font-style:normal;--button_typography-font-weight:400;width:calc(100%);\" target=\"_blank\" rel=\"noopener noreferrer\" data-hover=\"underline\" href=\"https:\/\/jurnal.fe.unram.ac.id\/index.php\/jimpar\"><span class=\"fusion-button-text\">View Journal<\/span><\/a><\/div><\/div><\/div><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:var(--awb-color3);border-top-width:1px;\"><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-11 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-right-medium:0px;--awb-padding-left-medium:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1216.8px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-10 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:7vw;--awb-padding-left:7vw;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-40 fusion_builder_column_inner_1_3 1_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:33.333333333333%;--awb-margin-top-large:10px;--awb-spacing-right-large:5.76%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:5.76%;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-11 hover-type-none\"><a class=\"fusion-no-lightbox\" href=\"https:\/\/jurnal.fe.unram.ac.id\/index.php\/abdimas\" target=\"_blank\" aria-label=\"sangkabira-2\" rel=\"noopener noreferrer\"><img decoding=\"async\" width=\"212\" height=\"300\" src=\"https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/sangkabira-2.jpg\" data-orig-src=\"https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/sangkabira-2-212x300.jpg\" alt class=\"lazyload img-responsive wp-image-5654\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27904%27%20height%3D%271280%27%20viewBox%3D%270%200%20904%201280%27%3E%3Crect%20width%3D%27904%27%20height%3D%271280%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/sangkabira-2-200x283.jpg 200w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/sangkabira-2-400x566.jpg 400w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/sangkabira-2-600x850.jpg 600w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/sangkabira-2-800x1133.jpg 800w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/sangkabira-2.jpg 904w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 400px\" \/><\/a><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-41 fusion_builder_column_inner_2_3 2_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:66.666666666667%;--awb-margin-top-large:10px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:10px;--awb-spacing-left-large:0px;--awb-width-medium:66.666666666667%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-11 fusion-sep-none fusion-title-text fusion-title-size-one\" style=\"--awb-text-color:var(--awb-color7);--awb-font-size:20px;\"><h1 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"font-family:Arial, Helvetica, sans-serif;font-style:normal;font-weight:400;margin:0;font-size:1em;text-transform:capitalize;--fontSize:20;--minFontSize:20;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/jurnal.fe.unram.ac.id\/index.php\/abdimas\" rel=\"bookmark\">Jurnal Abdimas Sangkabira<\/a><\/h1><\/div><div class=\"fusion-text fusion-text-11\" style=\"--awb-font-size:14px;--awb-line-height:20px;--awb-text-font-family:Arial, Helvetica, sans-serif;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Abdimas Sangkabira Journal is a community service journal published by the Faculty of Economics and Business, Mataram University. Sangkabira, which in Lombok&#8217;s Sasak language means mutual help and mutual cooperation, with the hope that campus academics and the community will help each other, work together in building the nation.<\/p>\n<\/div><\/div><\/div><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-42 fusion_builder_column_inner_3_5 3_5 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:60%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.2%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:3.2%;--awb-width-medium:66.666666666667%;--awb-order-medium:0;--awb-spacing-right-medium:2.88%;--awb-spacing-left-medium:2.88%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-43 fusion_builder_column_inner_2_5 2_5 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:40%;--awb-margin-top-large:10px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:10px;--awb-spacing-left-large:0px;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-evenly fusion-content-layout-row fusion-flex-align-items-stretch\"><div ><a class=\"fusion-button button-flat button-small button-custom fusion-button-default button-21 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:var(--awb-color7);--button_border_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_accent_hover_color:var(--awb-color1);--button_border_hover_color:var(--awb-color1);--button_border_width-top:0px;--button_border_width-right:0px;--button_border_width-bottom:0px;--button_border_width-left:0px;--button_gradient_top_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_top_color_hover:var(--awb-color5);--button_gradient_bottom_color_hover:var(--awb-color5);--button_text_transform:capitalize;--button_typography-font-family:Arial, Helvetica, sans-serif;--button_typography-font-style:normal;--button_typography-font-weight:400;width:calc(100%);\" target=\"_blank\" rel=\"noopener noreferrer\" data-hover=\"underline\" href=\"https:\/\/jurnal.fe.unram.ac.id\/index.php\/abdimas\"><span class=\"fusion-button-text\">View Journal<\/span><\/a><\/div><div ><a class=\"fusion-button button-flat button-small button-custom fusion-button-default button-22 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:var(--awb-color7);--button_border_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_accent_hover_color:var(--awb-color1);--button_border_hover_color:var(--awb-color1);--button_border_width-top:0px;--button_border_width-right:0px;--button_border_width-bottom:0px;--button_border_width-left:0px;--button_gradient_top_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_top_color_hover:var(--awb-color5);--button_gradient_bottom_color_hover:var(--awb-color5);--button_text_transform:capitalize;--button_typography-font-family:Arial, Helvetica, sans-serif;--button_typography-font-style:normal;--button_typography-font-weight:400;width:calc(100%);\" target=\"_blank\" rel=\"noopener noreferrer\" data-hover=\"underline\" href=\"https:\/\/jurnal.fe.unram.ac.id\/index.php\/abdimas\"><span class=\"fusion-button-text\">View Journal<\/span><\/a><\/div><\/div><\/div><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:var(--awb-color3);border-top-width:1px;\"><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-12 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-right-medium:0px;--awb-padding-left-medium:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1216.8px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-11 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:7vw;--awb-padding-left:7vw;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-44 fusion_builder_column_inner_1_3 1_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:33.333333333333%;--awb-margin-top-large:10px;--awb-spacing-right-large:5.76%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:5.76%;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-12 hover-type-none\"><a class=\"fusion-no-lightbox\" href=\"https:\/\/jurnal.fe.unram.ac.id\/index.php\/independen\" target=\"_blank\" aria-label=\"independen-2\" rel=\"noopener noreferrer\"><img decoding=\"async\" width=\"217\" height=\"300\" src=\"https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/independen-2.jpg\" data-orig-src=\"https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/independen-2-217x300.jpg\" alt class=\"lazyload img-responsive wp-image-5655\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27595%27%20height%3D%27822%27%20viewBox%3D%270%200%20595%20822%27%3E%3Crect%20width%3D%27595%27%20height%3D%27822%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/independen-2-200x276.jpg 200w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/independen-2-400x553.jpg 400w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/independen-2.jpg 595w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 400px\" \/><\/a><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-45 fusion_builder_column_inner_2_3 2_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:66.666666666667%;--awb-margin-top-large:10px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:10px;--awb-spacing-left-large:0px;--awb-width-medium:66.666666666667%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-12 fusion-sep-none fusion-title-text fusion-title-size-one\" style=\"--awb-text-color:var(--awb-color7);--awb-font-size:20px;\"><h1 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"font-family:Arial, Helvetica, sans-serif;font-style:normal;font-weight:400;margin:0;font-size:1em;text-transform:capitalize;--fontSize:20;--minFontSize:20;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/jurnal.fe.unram.ac.id\/index.php\/independen\" rel=\"bookmark\">Abdimas Independen Journal<\/a><\/h1><\/div><div class=\"fusion-text fusion-text-12\" style=\"--awb-font-size:14px;--awb-line-height:20px;--awb-text-font-family:Arial, Helvetica, sans-serif;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>The <strong>ABDIMAS INDEPENDENT<\/strong> Journal is a <em>peer-reviewed<\/em> scientific journal managed and published by the Accounting Department, Faculty of Economics and Business, University of Mataram. This journal publishes various results of community service in the economic field. This journal is published twice a year in May and November.<br \/>\n<strong>p-ISSN: 2746-0150<\/strong><\/p>\n<\/div><\/div><\/div><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-46 fusion_builder_column_inner_3_5 3_5 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:60%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.2%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:3.2%;--awb-width-medium:66.666666666667%;--awb-order-medium:0;--awb-spacing-right-medium:2.88%;--awb-spacing-left-medium:2.88%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-47 fusion_builder_column_inner_2_5 2_5 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:40%;--awb-margin-top-large:10px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:10px;--awb-spacing-left-large:0px;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-evenly fusion-content-layout-row fusion-flex-align-items-stretch\"><div ><a class=\"fusion-button button-flat button-small button-custom fusion-button-default button-23 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:var(--awb-color7);--button_border_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_accent_hover_color:var(--awb-color1);--button_border_hover_color:var(--awb-color1);--button_border_width-top:0px;--button_border_width-right:0px;--button_border_width-bottom:0px;--button_border_width-left:0px;--button_gradient_top_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_top_color_hover:var(--awb-color5);--button_gradient_bottom_color_hover:var(--awb-color5);--button_text_transform:capitalize;--button_typography-font-family:Arial, Helvetica, sans-serif;--button_typography-font-style:normal;--button_typography-font-weight:400;width:calc(100%);\" target=\"_blank\" rel=\"noopener noreferrer\" data-hover=\"underline\" href=\"https:\/\/jurnal.fe.unram.ac.id\/index.php\/independen\"><span class=\"fusion-button-text\">View Journal<\/span><\/a><\/div><div ><a class=\"fusion-button button-flat button-small button-custom fusion-button-default button-24 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:var(--awb-color7);--button_border_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_accent_hover_color:var(--awb-color1);--button_border_hover_color:var(--awb-color1);--button_border_width-top:0px;--button_border_width-right:0px;--button_border_width-bottom:0px;--button_border_width-left:0px;--button_gradient_top_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_top_color_hover:var(--awb-color5);--button_gradient_bottom_color_hover:var(--awb-color5);--button_text_transform:capitalize;--button_typography-font-family:Arial, Helvetica, sans-serif;--button_typography-font-style:normal;--button_typography-font-weight:400;width:calc(100%);\" target=\"_blank\" rel=\"noopener noreferrer\" data-hover=\"underline\" href=\"https:\/\/jurnal.fe.unram.ac.id\/index.php\/independen\"><span class=\"fusion-button-text\">View Journal<\/span><\/a><\/div><\/div><\/div><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:var(--awb-color3);border-top-width:1px;\"><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-13 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-right-medium:0px;--awb-padding-left-medium:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1216.8px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-12 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:7vw;--awb-padding-left:7vw;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-48 fusion_builder_column_inner_1_3 1_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:33.333333333333%;--awb-margin-top-large:10px;--awb-spacing-right-large:5.76%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:5.76%;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-13 hover-type-none\"><a class=\"fusion-no-lightbox\" href=\"https:\/\/jurnal.fe.unram.ac.id\/index.php\/anjani\" target=\"_blank\" aria-label=\"anjani\" rel=\"noopener noreferrer\"><img decoding=\"async\" width=\"212\" height=\"300\" src=\"https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/anjani.jpg\" data-orig-src=\"https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/anjani-212x300.jpg\" alt class=\"lazyload img-responsive wp-image-5656\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271241%27%20height%3D%271755%27%20viewBox%3D%270%200%201241%201755%27%3E%3Crect%20width%3D%271241%27%20height%3D%271755%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/anjani-200x283.jpg 200w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/anjani-400x566.jpg 400w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/anjani-600x849.jpg 600w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/anjani-800x1131.jpg 800w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/anjani-1200x1697.jpg 1200w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/anjani.jpg 1241w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 400px\" \/><\/a><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-49 fusion_builder_column_inner_2_3 2_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:66.666666666667%;--awb-margin-top-large:10px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:10px;--awb-spacing-left-large:0px;--awb-width-medium:66.666666666667%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-13 fusion-sep-none fusion-title-text fusion-title-size-one\" style=\"--awb-text-color:var(--awb-color7);--awb-font-size:20px;\"><h1 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"font-family:Arial, Helvetica, sans-serif;font-style:normal;font-weight:400;margin:0;font-size:1em;text-transform:capitalize;--fontSize:20;--minFontSize:20;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/jurnal.fe.unram.ac.id\/index.php\/anjani\" rel=\"bookmark\">Abdi Anjani Journal<\/a><\/h1><\/div><div class=\"fusion-text fusion-text-13\" style=\"--awb-font-size:14px;--awb-line-height:20px;--awb-text-font-family:Arial, Helvetica, sans-serif;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Abdi Anjani Journal (JAA) is a community service journal published by the Tourism Study Program, Faculty of Economics and Business, Mataram University. This journal is published twice a year in June and December. The main focus of this journal includes community service activities with the themes: Tourism, Economy, Bioscience, Health, Maritime Affairs, Agriculture, Education, Law, and Engineering.<\/p>\n<p>This journal was first published in June 2023. Abdi Anjani Journal (JAA) carries out peer-review to improve process efficiency. This journal really welcomes contributions from academics from related scientific disciplines.<\/p>\n<\/div><\/div><\/div><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-50 fusion_builder_column_inner_3_5 3_5 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:60%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.2%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:3.2%;--awb-width-medium:66.666666666667%;--awb-order-medium:0;--awb-spacing-right-medium:2.88%;--awb-spacing-left-medium:2.88%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-51 fusion_builder_column_inner_2_5 2_5 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:40%;--awb-margin-top-large:10px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:10px;--awb-spacing-left-large:0px;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-evenly fusion-content-layout-row fusion-flex-align-items-stretch\"><div ><a class=\"fusion-button button-flat button-small button-custom fusion-button-default button-25 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:var(--awb-color7);--button_border_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_accent_hover_color:var(--awb-color1);--button_border_hover_color:var(--awb-color1);--button_border_width-top:0px;--button_border_width-right:0px;--button_border_width-bottom:0px;--button_border_width-left:0px;--button_gradient_top_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_top_color_hover:var(--awb-color5);--button_gradient_bottom_color_hover:var(--awb-color5);--button_text_transform:capitalize;--button_typography-font-family:Arial, Helvetica, sans-serif;--button_typography-font-style:normal;--button_typography-font-weight:400;width:calc(100%);\" target=\"_blank\" rel=\"noopener noreferrer\" data-hover=\"underline\" href=\"https:\/\/jurnal.fe.unram.ac.id\/index.php\/anjani\"><span class=\"fusion-button-text\">View Journal<\/span><\/a><\/div><div ><a class=\"fusion-button button-flat button-small button-custom fusion-button-default button-26 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:var(--awb-color7);--button_border_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_accent_hover_color:var(--awb-color1);--button_border_hover_color:var(--awb-color1);--button_border_width-top:0px;--button_border_width-right:0px;--button_border_width-bottom:0px;--button_border_width-left:0px;--button_gradient_top_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_top_color_hover:var(--awb-color5);--button_gradient_bottom_color_hover:var(--awb-color5);--button_text_transform:capitalize;--button_typography-font-family:Arial, Helvetica, sans-serif;--button_typography-font-style:normal;--button_typography-font-weight:400;width:calc(100%);\" target=\"_blank\" rel=\"noopener noreferrer\" data-hover=\"underline\" href=\"https:\/\/jurnal.fe.unram.ac.id\/index.php\/anjani\"><span class=\"fusion-button-text\">View Journal<\/span><\/a><\/div><\/div><\/div><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:var(--awb-color3);border-top-width:1px;\"><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-14 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-right-medium:0px;--awb-padding-left-medium:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1216.8px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-13 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:7vw;--awb-padding-left:7vw;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-52 fusion_builder_column_inner_1_3 1_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:33.333333333333%;--awb-margin-top-large:10px;--awb-spacing-right-large:5.76%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:5.76%;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-14 hover-type-none\"><a class=\"fusion-no-lightbox\" href=\"https:\/\/jurnal.fe.unram.ac.id\/index.php\/konstanta\" target=\"_blank\" aria-label=\"sampul-k\" rel=\"noopener noreferrer\"><img decoding=\"async\" width=\"212\" height=\"300\" src=\"https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/sampul-k.jpg\" data-orig-src=\"https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/sampul-k-212x300.jpg\" alt class=\"lazyload img-responsive wp-image-5657\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27600%27%20height%3D%27849%27%20viewBox%3D%270%200%20600%20849%27%3E%3Crect%20width%3D%27600%27%20height%3D%27849%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/sampul-k-200x283.jpg 200w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/sampul-k-400x566.jpg 400w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/sampul-k.jpg 600w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 400px\" \/><\/a><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-53 fusion_builder_column_inner_2_3 2_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:66.666666666667%;--awb-margin-top-large:10px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:10px;--awb-spacing-left-large:0px;--awb-width-medium:66.666666666667%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-14 fusion-sep-none fusion-title-text fusion-title-size-one\" style=\"--awb-text-color:var(--awb-color7);--awb-font-size:20px;\"><h1 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"font-family:Arial, Helvetica, sans-serif;font-style:normal;font-weight:400;margin:0;font-size:1em;text-transform:capitalize;--fontSize:20;--minFontSize:20;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/jurnal.fe.unram.ac.id\/index.php\/konstanta\" rel=\"bookmark\">Jurnal konstanta: Ekonomi Pembangunan<\/a><\/h1><\/div><div class=\"fusion-text fusion-text-14\" style=\"--awb-font-size:14px;--awb-line-height:20px;--awb-text-font-family:Arial, Helvetica, sans-serif;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p><strong>Konstanta Journal: Development Economics<\/strong> is a scientific journal managed by the Bachelor of Economics and Studies Study Program Development of the Faculty of Economics and Business, University of Mataram, published 2 (two) times in 1 (one) year in June and December. Journal of Opportunity publishes quantitative research results and qualitative in the field of quality development economics by using methods that appropriate and beneficial for the development of science and society. include: 1) Monetary Economics and Banking; 2) Resource Economics; 3) Regional Development Planning Economics; 4) Agribusiness; 5) Tourism; 6) Regional Finance; 7) Islamic Economics; 8) Entrepreneurship.<br \/>\nSubmit articles online with REGISTER first if you don&#8217;t have a User Account or LOGIN if already registered in the Oportunitas Journal. If there are obstacles or questions, please via email to konstanta@unram.ac.id<\/p>\n<\/div><\/div><\/div><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-54 fusion_builder_column_inner_3_5 3_5 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:60%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.2%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:3.2%;--awb-width-medium:66.666666666667%;--awb-order-medium:0;--awb-spacing-right-medium:2.88%;--awb-spacing-left-medium:2.88%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-55 fusion_builder_column_inner_2_5 2_5 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:40%;--awb-margin-top-large:10px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:10px;--awb-spacing-left-large:0px;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-evenly fusion-content-layout-row fusion-flex-align-items-stretch\"><div ><a class=\"fusion-button button-flat button-small button-custom fusion-button-default button-27 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:var(--awb-color7);--button_border_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_accent_hover_color:var(--awb-color1);--button_border_hover_color:var(--awb-color1);--button_border_width-top:0px;--button_border_width-right:0px;--button_border_width-bottom:0px;--button_border_width-left:0px;--button_gradient_top_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_top_color_hover:var(--awb-color5);--button_gradient_bottom_color_hover:var(--awb-color5);--button_text_transform:capitalize;--button_typography-font-family:Arial, Helvetica, sans-serif;--button_typography-font-style:normal;--button_typography-font-weight:400;width:calc(100%);\" target=\"_blank\" rel=\"noopener noreferrer\" data-hover=\"underline\" href=\"https:\/\/jurnal.fe.unram.ac.id\/index.php\/konstanta\"><span class=\"fusion-button-text\">View Journal<\/span><\/a><\/div><div ><a class=\"fusion-button button-flat button-small button-custom fusion-button-default button-28 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:var(--awb-color7);--button_border_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_accent_hover_color:var(--awb-color1);--button_border_hover_color:var(--awb-color1);--button_border_width-top:0px;--button_border_width-right:0px;--button_border_width-bottom:0px;--button_border_width-left:0px;--button_gradient_top_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_top_color_hover:var(--awb-color5);--button_gradient_bottom_color_hover:var(--awb-color5);--button_text_transform:capitalize;--button_typography-font-family:Arial, Helvetica, sans-serif;--button_typography-font-style:normal;--button_typography-font-weight:400;width:calc(100%);\" target=\"_blank\" rel=\"noopener noreferrer\" data-hover=\"underline\" href=\"https:\/\/jurnal.fe.unram.ac.id\/index.php\/konstanta\"><span class=\"fusion-button-text\">View Journal<\/span><\/a><\/div><\/div><\/div><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:var(--awb-color3);border-top-width:1px;\"><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-15 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-right-medium:0px;--awb-padding-left-medium:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1216.8px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-14 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:7vw;--awb-padding-left:7vw;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-56 fusion_builder_column_inner_1_3 1_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:33.333333333333%;--awb-margin-top-large:10px;--awb-spacing-right-large:5.76%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:5.76%;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-15 hover-type-none\"><a class=\"fusion-no-lightbox\" href=\"https:\/\/jurnal.fe.unram.ac.id\/index.php\/risma\" target=\"_blank\" aria-label=\"risma-2\" rel=\"noopener noreferrer\"><img decoding=\"async\" width=\"212\" height=\"300\" src=\"https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/risma-2.jpg\" data-orig-src=\"https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/risma-2-212x300.jpg\" alt class=\"lazyload img-responsive wp-image-5658\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27904%27%20height%3D%271280%27%20viewBox%3D%270%200%20904%201280%27%3E%3Crect%20width%3D%27904%27%20height%3D%271280%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/risma-2-200x283.jpg 200w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/risma-2-400x566.jpg 400w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/risma-2-600x850.jpg 600w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/risma-2-800x1133.jpg 800w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/risma-2.jpg 904w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 400px\" \/><\/a><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-57 fusion_builder_column_inner_2_3 2_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:66.666666666667%;--awb-margin-top-large:10px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:10px;--awb-spacing-left-large:0px;--awb-width-medium:66.666666666667%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-15 fusion-sep-none fusion-title-text fusion-title-size-one\" style=\"--awb-text-color:var(--awb-color7);--awb-font-size:20px;\"><h1 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"font-family:Arial, Helvetica, sans-serif;font-style:normal;font-weight:400;margin:0;font-size:1em;text-transform:capitalize;--fontSize:20;--minFontSize:20;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/jurnal.fe.unram.ac.id\/index.php\/risma\" rel=\"bookmark\">Jurnal Riset Mahasiswa Akuntansi<\/a><\/h1><\/div><div class=\"fusion-text fusion-text-15\" style=\"--awb-font-size:14px;--awb-line-height:20px;--awb-text-font-family:Arial, Helvetica, sans-serif;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>Risma Journal is a peer-reviewed scientific journal managed and published by the Accounting Department, Faculty of Economics and Business, University of Mataram. This journal publishes various student research results in the field of accounting. This journal is published four times a year in March, June, September and December.<\/p>\n<\/div><\/div><\/div><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-58 fusion_builder_column_inner_3_5 3_5 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:60%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.2%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:3.2%;--awb-width-medium:66.666666666667%;--awb-order-medium:0;--awb-spacing-right-medium:2.88%;--awb-spacing-left-medium:2.88%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-59 fusion_builder_column_inner_2_5 2_5 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:40%;--awb-margin-top-large:10px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:10px;--awb-spacing-left-large:0px;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-evenly fusion-content-layout-row fusion-flex-align-items-stretch\"><div ><a class=\"fusion-button button-flat button-small button-custom fusion-button-default button-29 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:var(--awb-color7);--button_border_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_accent_hover_color:var(--awb-color1);--button_border_hover_color:var(--awb-color1);--button_border_width-top:0px;--button_border_width-right:0px;--button_border_width-bottom:0px;--button_border_width-left:0px;--button_gradient_top_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_top_color_hover:var(--awb-color5);--button_gradient_bottom_color_hover:var(--awb-color5);--button_text_transform:capitalize;--button_typography-font-family:Arial, Helvetica, sans-serif;--button_typography-font-style:normal;--button_typography-font-weight:400;width:calc(100%);\" target=\"_blank\" rel=\"noopener noreferrer\" data-hover=\"underline\" href=\"https:\/\/jurnal.fe.unram.ac.id\/index.php\/risma\"><span class=\"fusion-button-text\">View Journal<\/span><\/a><\/div><div ><a class=\"fusion-button button-flat button-small button-custom fusion-button-default button-30 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:var(--awb-color7);--button_border_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_accent_hover_color:var(--awb-color1);--button_border_hover_color:var(--awb-color1);--button_border_width-top:0px;--button_border_width-right:0px;--button_border_width-bottom:0px;--button_border_width-left:0px;--button_gradient_top_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_top_color_hover:var(--awb-color5);--button_gradient_bottom_color_hover:var(--awb-color5);--button_text_transform:capitalize;--button_typography-font-family:Arial, Helvetica, sans-serif;--button_typography-font-style:normal;--button_typography-font-weight:400;width:calc(100%);\" target=\"_blank\" rel=\"noopener noreferrer\" data-hover=\"underline\" href=\"https:\/\/jurnal.fe.unram.ac.id\/index.php\/risma\"><span class=\"fusion-button-text\">View Journal<\/span><\/a><\/div><\/div><\/div><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:var(--awb-color3);border-top-width:1px;\"><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-16 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-right-medium:0px;--awb-padding-left-medium:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1216.8px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-15 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:7vw;--awb-padding-left:7vw;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:10px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-60 fusion_builder_column_inner_1_3 1_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:33.333333333333%;--awb-margin-top-large:10px;--awb-spacing-right-large:5.76%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:5.76%;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-16 hover-type-none\"><a class=\"fusion-no-lightbox\" href=\"https:\/\/jurnal.fe.unram.ac.id\/index.php\/lensa\" target=\"_blank\" aria-label=\"lentera\" rel=\"noopener noreferrer\"><img decoding=\"async\" width=\"212\" height=\"300\" src=\"https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/lentera.jpg\" data-orig-src=\"https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/lentera-212x300.jpg\" alt class=\"lazyload img-responsive wp-image-5659\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271414%27%20height%3D%272000%27%20viewBox%3D%270%200%201414%202000%27%3E%3Crect%20width%3D%271414%27%20height%3D%272000%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/lentera-200x283.jpg 200w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/lentera-400x566.jpg 400w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/lentera-600x849.jpg 600w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/lentera-800x1132.jpg 800w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/lentera-1200x1697.jpg 1200w, https:\/\/feb.unram.ac.id\/pajak\/wp-content\/uploads\/sites\/10\/2024\/05\/lentera.jpg 1414w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 400px\" \/><\/a><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-61 fusion_builder_column_inner_2_3 2_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:66.666666666667%;--awb-margin-top-large:10px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:10px;--awb-spacing-left-large:0px;--awb-width-medium:66.666666666667%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-16 fusion-sep-none fusion-title-text fusion-title-size-one\" style=\"--awb-text-color:var(--awb-color7);--awb-font-size:20px;\"><h1 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"font-family:Arial, Helvetica, sans-serif;font-style:normal;font-weight:400;margin:0;font-size:1em;text-transform:capitalize;--fontSize:20;--minFontSize:20;line-height:var(--awb-typography1-line-height);\"><a href=\"https:\/\/jurnal.fe.unram.ac.id\/index.php\/lensa\" rel=\"bookmark\">Jurnal Abdimas Lentera Mahasiswa<\/a><\/h1><\/div><div class=\"fusion-text fusion-text-16\" style=\"--awb-font-size:14px;--awb-line-height:20px;--awb-text-font-family:Arial, Helvetica, sans-serif;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>ABDIMAS Lentera Student Journal (LENSA) is a scientific <em>journal for community service<\/em> managed and published by the Accounting Department, Faculty of Economics and Business, University of Mataram. This journal publishes various results of community service in the fields of economics and business by students and lecturers. This journal is published twice a year in July and January.<\/p>\n<\/div><\/div><\/div><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-62 fusion_builder_column_inner_3_5 3_5 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:60%;--awb-margin-top-large:10px;--awb-spacing-right-large:3.2%;--awb-margin-bottom-large:10px;--awb-spacing-left-large:3.2%;--awb-width-medium:66.666666666667%;--awb-order-medium:0;--awb-spacing-right-medium:2.88%;--awb-spacing-left-medium:2.88%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-63 fusion_builder_column_inner_2_5 2_5 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:40%;--awb-margin-top-large:10px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:10px;--awb-spacing-left-large:0px;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-evenly fusion-content-layout-row fusion-flex-align-items-stretch\"><div ><a class=\"fusion-button button-flat button-small button-custom fusion-button-default button-31 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:var(--awb-color7);--button_border_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_accent_hover_color:var(--awb-color1);--button_border_hover_color:var(--awb-color1);--button_border_width-top:0px;--button_border_width-right:0px;--button_border_width-bottom:0px;--button_border_width-left:0px;--button_gradient_top_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_top_color_hover:var(--awb-color5);--button_gradient_bottom_color_hover:var(--awb-color5);--button_text_transform:capitalize;--button_typography-font-family:Arial, Helvetica, sans-serif;--button_typography-font-style:normal;--button_typography-font-weight:400;width:calc(100%);\" target=\"_blank\" rel=\"noopener noreferrer\" data-hover=\"underline\" href=\"https:\/\/jurnal.fe.unram.ac.id\/index.php\/lensa\"><span class=\"fusion-button-text\">View Journal<\/span><\/a><\/div><div ><a class=\"fusion-button button-flat button-small button-custom fusion-button-default button-32 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:var(--awb-color7);--button_border_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_accent_hover_color:var(--awb-color1);--button_border_hover_color:var(--awb-color1);--button_border_width-top:0px;--button_border_width-right:0px;--button_border_width-bottom:0px;--button_border_width-left:0px;--button_gradient_top_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-custom_color_3-h),var(--awb-custom_color_3-s),var(--awb-custom_color_3-l),calc(var(--awb-custom_color_3-a) - 100%));--button_gradient_top_color_hover:var(--awb-color5);--button_gradient_bottom_color_hover:var(--awb-color5);--button_text_transform:capitalize;--button_typography-font-family:Arial, Helvetica, sans-serif;--button_typography-font-style:normal;--button_typography-font-weight:400;width:calc(100%);\" target=\"_blank\" rel=\"noopener noreferrer\" data-hover=\"underline\" href=\"https:\/\/jurnal.fe.unram.ac.id\/index.php\/lensa\"><span class=\"fusion-button-text\">View Journal<\/span><\/a><\/div><\/div><\/div><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:var(--awb-color3);border-top-width:1px;\"><\/div><\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"_links":{"self":[{"href":"https:\/\/feb.unram.ac.id\/pajak\/en\/wp-json\/wp\/v2\/pages\/5665"}],"collection":[{"href":"https:\/\/feb.unram.ac.id\/pajak\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/feb.unram.ac.id\/pajak\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/feb.unram.ac.id\/pajak\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/feb.unram.ac.id\/pajak\/en\/wp-json\/wp\/v2\/comments?post=5665"}],"version-history":[{"count":2,"href":"https:\/\/feb.unram.ac.id\/pajak\/en\/wp-json\/wp\/v2\/pages\/5665\/revisions"}],"predecessor-version":[{"id":5667,"href":"https:\/\/feb.unram.ac.id\/pajak\/en\/wp-json\/wp\/v2\/pages\/5665\/revisions\/5667"}],"wp:attachment":[{"href":"https:\/\/feb.unram.ac.id\/pajak\/en\/wp-json\/wp\/v2\/media?parent=5665"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}