ISSN 2549-0901 (Print) | e-ISSN 2549-088X (Online) Publisher: Faculty of Economics and Business, Universitas Sultan Ageng Tirtayasa Address: Jl. Raya Palka, Sindangsari, Pabuaran, Serang 42163, Banten, Indonesia Email:[email protected] | Website:https://jurnal.untirta.ac.id/JRA