e-Journal International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) is a biannual peer-reviewed open access academic journal which is dedicated to publishing high-quality scholarly works on all disciplines of Economics, Accounting, Management, Education, and Entrepreneurship studies. The objective of the Journal is to provide a leading forum for the enhancement of communication between researchers and policymakers on the recent development of Economics, Accounting, Management, Education, and Entrepreneurship. The Journal is published twice a year in April and November. All contents of the Journal are freely available without charge to the user or his/her institution. Authors and readers are allowed to read, download, print, search, or link to the full texts of the articles in this Journal. The Journal does not request financial payment from authors. All published articles can be accessed online for free. All inquiries regarding manuscript submission, journal policy and any other relevant information regarding the Journal can be emailed to syamsularifin.stiepemuda@gmail.com or posted to Sekolah tinggi ilmu ekonomi pemuda, Bung Tomo Road No 8 Surabaya, East Java, Indonesia