About the Journal
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi is a scientific journal that focuses attention on research and studies in the fields of economics, management, and accounting. Published regularly four times a year, in January, April, July, and October, the journal is committed to presenting high-quality articles that are relevant to the latest developments in the field. This journal is managed by the Faculty of Economics and Business, Mulawarman University, which aims to provide an academic platform that supports the dissemination of knowledge and innovative research results.