Bineka (Business Accounting Economics) is a scientific forum dedicated to publishing and disseminating the latest and conceptual research results in the fields of Business and Management, Economics, and Accounting. Established with the goal of becoming the primary reference source for academics, researchers, practitioners, and students, Bineka is dedicated to upholding the highest standards of scientific excellence. We prioritize the publication of original research articles that make a significant contribution, both theoretically and practically, to the development of science and national development. This journal employs a strict double-blind peer-review system to ensure the objectivity, quality, and scientific integrity of each published manuscript (except for the Book Review/Scientific Concept section). Bineka is published twice a year (in April and October) and fully adheres to the Open Access principle, ensuring ease of access and the exchange of global knowledge.