{"id":5312,"date":"2024-05-24T10:47:01","date_gmt":"2024-05-24T02:47:01","guid":{"rendered":"https:\/\/feb.unram.ac.id\/pajak\/?page_id=5312"},"modified":"2024-05-26T11:35:49","modified_gmt":"2024-05-26T03:35:49","slug":"jurnal","status":"publish","type":"page","link":"https:\/\/feb.unram.ac.id\/pajak\/jurnal\/","title":{"rendered":"Jurnal"},"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:1331.2px;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-5436\" 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\u00a0<a href=\"http:\/\/akurasi.unram.ac.id\/index.php\/akurasi\/user\/register\">Register<\/a>\u00a0first if you don&#8217;t have a User Account and or\u00a0<a href=\"http:\/\/akurasi.unram.ac.id\/index.php\/index\/login\">Login<\/a>\u00a0if you have already registered with the AKURASI\u00a0 Journal. If there are problems or questions, you can send them via email to\u00a0<a href=\"mailto:akurasifeb@unram.ac.id\">akurasifeb@unram.ac.id<\/a><br \/>\nManuscript submission will be\u00a0<a href=\"http:\/\/akurasi.unram.ac.id\/index.php\/akurasi\/apcs\">FREE OF CHARGE SUBMISSION<\/a>\u00a0for 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\">Lihat Jurnal<\/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\">Isu terkini<\/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:1331.2px;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-5442\" 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\u00a0<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\u00a0<a href=\"http:\/\/jaa.unram.ac.id\/index.php\/jaa\/user\/register\" target=\"_blank\" rel=\"noopener\">registering<\/a>\u00a0first if you don&#8217;t have a user account and\/or\u00a0<a href=\"http:\/\/jaa.unram.ac.id\/index.php\/index\/login\" target=\"_blank\" rel=\"noopener\">logging in<\/a>\u00a0if 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\">Lihat Jurnal<\/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\">Isu terkini<\/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:1331.2px;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-5445\" 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\u00a0<a href=\"http:\/\/u.lipi.go.id\/1180432737\">0853-957X<\/a>\u00a0&amp; E-ISSN\u00a0<a href=\"http:\/\/u.lipi.go.id\/1421238339\">2477-1767<\/a>.<\/p>\n<p>Submit articles online by\u00a0<a href=\"http:\/\/distribusi.unram.ac.id\/index.php\/distribusi\/management\/settings\/context\/index.php\/distribusi\/user\/register\">Registering<\/a>\u00a0first 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:\u00a0<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\">Lihat Jurnal<\/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\">Isu terkini<\/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:1331.2px;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-5448\" 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 \u00a0Development of the Faculty of Economics and Business, University of Mataram, published 2 (two) times in 1 (one) \u00a0year in March and September. Journal of Opportunity publishes quantitative research results \u00a0and qualitative in the field of quality development economics by using methods that \u00a0appropriate and beneficial for the development of science and society. include: 1)\u00a0Monetary Economics and Banking; 2)\u00a0Resource Economics; 3)\u00a0Regional Development Planning Economics; 4)\u00a0Agribusiness; 5)\u00a0Tourism; 6)\u00a0Regional Finance; 7)\u00a0Islamic Economics; 8)\u00a0Entrepreneurship.<\/p>\n<p>Submit articles online with\u00a0<a href=\"https:\/\/jurnal.fe.unram.ac.id\/index.php\/oportunitas\/user\/register\">REGISTER<\/a>\u00a0first if you don&#8217;t have a User Account \u00a0or\u00a0<a href=\"https:\/\/jurnal.fe.unram.ac.id\/index.php\/oportunitas\/login\">LOGIN<\/a>\u00a0if already registered in the Oportunitas Journal. If there are obstacles or questions, please \u00a0via email to\u00a0<a href=\"mailto:oportunitas@unram.ac.id\">oportunitas@unram.ac.id\u00a0<\/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%;\" 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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-5468\" 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 diterbitkan oleh Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram (Unram) secara berkala (enam bulan sekali). Jurnal ini bertujuan untuk mempublikasikan hasil-hasil penelitian akuntansi yang meliputi:\u00a0<strong><em>Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Sektor Publik, Audit, Perpajakan, Akuntansi Syariah, dan Sistem Informasi Akuntansi.<\/em><\/strong><\/p>\n<p>Penetapan artikel yang dimuat dalam Jurnal Riset Akuntansi Aksioma melalui proses review oleh Mitra Bestari yang telah ditunjuk oleh Jurnal Riset Akuntansi Aksioma dengan pertimbangan relevansi artikel dengan pengembangan profesi dan praktik akuntansi serta pemenuhan standar persyaratan publikasi jurnal.<\/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\">Lihat Jurnal<\/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\">Isu terkini<\/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:1331.2px;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-5469\" 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 diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Mataram, secara berkala (setiap enam bulan) yaitu bulan Maret dan September dengan tujuan untuk menyebarluaskan hasil-hasil penelitian, pengkajian dan pengembangan bidang Ilmu Ekonomi, Manajemen dan Akuntansi. Artikel yang publikasikan dalam Ekonobis berupa artikel penelitian.<\/p>\n<p>Submit artikel secara online dengan\u00a0<a title=\"Register\" href=\"http:\/\/ekonobis.unram.ac.id\/index.php\/ekonobis\/user\/register\"><strong>Register<\/strong><\/a>\u00a0terlebih dahulu jika belum memiliki User Account dan atau\u00a0<a title=\"Login\" href=\"http:\/\/ekonbis.unram.ac.id\/index.php\/index\/login\"><strong>Login<\/strong><\/a>\u00a0jika sudah terdaftar pada Jurnal\u00a0<strong>Ekonobis<\/strong>. Jika ada kendala atau pertanyaan bisa disampaikan via email ke\u00a0<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\">Lihat Jurnal<\/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\">Isu terkini<\/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:1331.2px;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-5451\" 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> adalah Jurnal ilmiah yang dikelola oleh Prodi Magister Ilmu Ekonomi Fakultas Ekonomi dan Bisnis Universitas Mataram. Jurnal Elastisitas mempublikasikan hasil-hasil penelitian dan kajian ilmiah dalam bidang ekonomi pembangunan yang meliputi : \u00a01. Perencanaan Pembangunan, \u00a0 2. Ekonomi Sumber Daya Alam dan Lingkungan, \u00a0 3. Ekonomi Sumber Daya Manusia, \u00a0 4. Ekonomi Pengembangan Wilayah, \u00a0 5. Ekonomi Pariwisata, \u00a0 6. Ekonomi Islam, \u00a0 7. Ekonomi Moneter, \u00a0 8. Keuangan Daerah, \u00a0 9. Ekonomi Kelembagaan, 10. Ekonomi Regional (Spatial Economics)<\/p>\n<p>Jurnal ini terbit dua kali dalam setahun, setiap bulan Maret dan September. Submit artikel secara online dengan\u00a0<a href=\"https:\/\/elastisitas.unram.ac.id\/index.php\/journal\/user\/register\"><strong>REGISTER<\/strong><\/a>\u00a0terlebih dahulu jika belum memiliki User Account atau\u00a0<a href=\"https:\/\/elastisitas.unram.ac.id\/index.php\/journal\/login\"><strong>LOGIN<\/strong><\/a>\u00a0jika sudah terdaftar di Jurnal Elastisitas. Jika ada kendala atau pertanyaan bisa disampaikan via email ke\u00a0<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%;\" 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-27 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-13 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:\/\/elastisitas.unram.ac.id\/index.php\/elastisitas\"><span class=\"fusion-button-text\">Lihat Jurnal<\/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) - 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:\/\/elastisitas.unram.ac.id\/index.php\/elastisitas\"><span class=\"fusion-button-text\">Isu terkini<\/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:1331.2px;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-5416\" 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\">Jurnal Aplikasi Perpajakan<\/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) merupakan jurnal blind-review yang diterbitkan secara berkala dua kali dalam satu tahun (Mei dan Nopember). Jurnal Aplikasi Perpajakan adalah media untuk mempublikasikan kegiatan penelitian dalam ilmu perpajakan.<\/p>\n<p>Publikasi artikel dalam jurnal\u00a0<em>blind-review<\/em>\u00a0adalah merupakan bagian penting dalam pengembangan ilmu pengetahuan. Publikasi merupakan suatu pencerminan langsung atas kualitas hasil karya penulis dan institusi yang menaunginya. Artikel dari hasil\u00a0<em>blind-review\u00a0<\/em>mendukung dan mewujudkan pendekatan ilmiah. Oleh karena itu, diperlukan suatu standar perilaku etika bagi semua pihak yang terlibat dalam publikasi: editor jurnal, reviewer, dan penulis.<\/p>\n<p>p-issn:\u00a0<a href=\"http:\/\/issn.pdii.lipi.go.id\/issn.cgi?daftar&amp;1581567206\" target=\"_blank\" rel=\"noopener\">2721-3277<\/a>\u00a0| 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\">Lihat Jurnal<\/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\">Isu terkini<\/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:1331.2px;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-5454\" 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>\u00a0is 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\u00a0<a href=\"https:\/\/portal.issn.org\/resource\/ISSN\/2985-5934\">2985-5934.\u00a0<\/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\">Lihat Jurnal<\/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\">Isu terkini<\/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:1331.2px;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-5456\" 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) adalah jurnal penelitian yang diterbitkan oleh Program Studi Pariwisata, Fakultas Ekonomi dan Bisnis, Universitas Mataram, E-ISSN\u00a0<a href=\"https:\/\/portal.issn.org\/resource\/ISSN\/3026-0922\">3026-0922<\/a>. Fokus utama dari jurnal ini mencakup kegiatan penelitian dengan tema\u00a0Pariwisata,\u00a0Ekonomi Pariwisata,\u00a0Hukum Pariwisata,\u00a0Pengembangan Desa Wisata,\u00a0Industri Pariwisata,\u00a0Perencanaan Pariwisata, dan\u00a0Topik-topik yang relevan lainnya tentang kepariwisataan.<\/p>\n<p>Jurnal JIMPAR terbit dua kali dalam setahun pada bulan\u00a0<strong>Juni dan Desember<\/strong>. Submit artikel secara online dengan mengklik menu\u00a0<a href=\"https:\/\/jurnal.fe.unram.ac.id\/index.php\/jimpar\/PATH\/OnlineSubmission\">Online Submission.<\/a>\u00a0Jika ada kendala atau pertanyaan bisa disampaikan via email ke 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\">Lihat Jurnal<\/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\">Isu terkini<\/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:1331.2px;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-5458\" 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>Jurnal Abdimas Sangkabira adalah jurnal pengabdian pada masyarakat yang diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Mataram. Sangkabira yang dalam bahasa Sasak Lombok memiliki arti tolong menolong dan gotong royong, dengan harapan akademisi kampus dan masyarakat saling tolong menolong, bahu membahu dalam membangun bangsa.<\/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\">Lihat Jurnal<\/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\">Isu terkini<\/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:1331.2px;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-5460\" 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\">Jurnal Abdimas Independen<\/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>urnal\u00a0<strong>ABDIMAS INDEPENDEN<\/strong>\u00a0adalah jurnal ilmiah\u00a0<em>peer-reviewed<\/em>\u00a0yang dikelola dan diterbitkan oleh Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram. Jurnal ini menerbitkan berbagai hasil pengabdian kepada masyarakat di bidang ekonomi. Jurnal ini diterbitkan dua kali setahun pada bulan Mei dan November.<br \/>\n<strong>p-ISSN:\u00a02746-0150<\/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\">Lihat Jurnal<\/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\">Isu terkini<\/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:1331.2px;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-5461\" 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\">Jurnal Abdi Anjani<\/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>Jurnal Abdi Anjani (JAA) adalah jurnal pengabdian kepada masyarakat yang diterbitkan oleh Program Studi Pariwisata, Fakultas Ekonomi dan Bisnis, Universitas Mataram. \u00a0Jurnal ini terbit dua kali dalam setahun pada bulan Juni dan Desember. Fokus utama dari jurnal ini mencakup kegiatan pengabdian kepada masyarakat dengan tema: Pariwisata, Ekonomi, Biosains, Kesehatan, Kelautan, Pertanian, Pendidikan, Hukum, dan Keteknikan.<\/p>\n<p>Jurnal ini pertama kali diterbitkan pada bulan Juni 2023. Jurnal Abdi Anjani (JAA) melakukan peer-review untuk meningkatkan efisiensi proses. Jurnal ini sangat menyambut baik kontribusi dari para akademisi dengan disiplin ilmu terkait.<\/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\">Lihat Jurnal<\/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\">Isu terkini<\/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:1331.2px;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-5463\" 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>Jurnal Konstanta : Ekonomi Pembangunan<\/strong>\u00a0is a scientific journal managed by the Bachelor of Economics and Studies Study Program \u00a0Development of the Faculty of Economics and Business, University of Mataram, published 2 (two) times in 1 (one) \u00a0year in June and December. Journal of Opportunity publishes quantitative research results \u00a0and qualitative in the field of quality development economics by using methods that \u00a0appropriate 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 \u00a0or LOGIN if already registered in the Oportunitas Journal. If there are obstacles or questions, please \u00a0via 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\">Lihat Jurnal<\/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\">Isu terkini<\/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:1331.2px;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-5464\" 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>Jurnal Risma adalah jurnal ilmiah peer-reviewed yang dikelola dan diterbitkan oleh Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram. Jurnal ini menerbitkan berbagai hasil penelitian mahasiswa di bidang akuntansi. Jurnal ini diterbitkan empat kali setahun pada bulan Maret, Juni, September, dan Desember.<\/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\">Lihat Jurnal<\/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\">Isu terkini<\/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:1331.2px;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-5466\" 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>Jurnal ABDIMAS Lentera Mahasiswa (LENSA) adalah jurnal ilmiah\u00a0<em>pengabdian kepada masyarakat<\/em>\u00a0yang dikelola dan diterbitkan oleh Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram. Jurnal ini menerbitkan berbagai hasil pengabdian kepada masyarakat di bidang ekonomi dan bisnis oleh mahasiswa dan dosen. Jurnal ini diterbitkan dua kali setahun pada bulan Juli dan Januari.<\/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\">Lihat Jurnal<\/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\">Isu terkini<\/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\/wp-json\/wp\/v2\/pages\/5312"}],"collection":[{"href":"https:\/\/feb.unram.ac.id\/pajak\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/feb.unram.ac.id\/pajak\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/feb.unram.ac.id\/pajak\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/feb.unram.ac.id\/pajak\/wp-json\/wp\/v2\/comments?post=5312"}],"version-history":[{"count":43,"href":"https:\/\/feb.unram.ac.id\/pajak\/wp-json\/wp\/v2\/pages\/5312\/revisions"}],"predecessor-version":[{"id":5471,"href":"https:\/\/feb.unram.ac.id\/pajak\/wp-json\/wp\/v2\/pages\/5312\/revisions\/5471"}],"wp:attachment":[{"href":"https:\/\/feb.unram.ac.id\/pajak\/wp-json\/wp\/v2\/media?parent=5312"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}