JAMBI: Jurnal Akuntansi Manajemen dan Bisnis Islam (Journal of Finance and Banking), publishes theoretical and empirical research across all the major fields of accounting, management and islamic business research. It serves as a forum for all the academicians, research scholars, scientists, and also for the industry people to share their research views and to publish their scholarly papers. The aim of the Journal of Accounting Management Islamic Business is to provide an outlet for the increasing flow of scholarly research concerning Accounting Management Islamic Business within which they function. Journal of Accounting Management Islamic Business welcomes submissions of complete and original research manuscripts, which are not under review in any other conferences or journals. The journal is the official publication of Rekan Akuntan Profesional, the institution devoted to the study and promotion of knowledge about Accounting Management Islamic Business. . The journal is the official publication of Finance and Banking Program University of Merdeka Malang, the institution devoted to the study and promotion of knowledge about finance and banking. Published four times a year in January, April, July, and October.