JURNAL ILMU MANAJEMEN DAN EKONOMIKA (JIME) is a peer-reviewed journal published by INDONESIA BANKING SCHOOL. The journal main aim is to provide an outlet for publishing scholarly research articles which emphasizes the contribution and managerial implication of the findings. JIME invites manuscripts on various topics in banking, business and management. The topic area includes, but not limited to, functional areas of marketing management, finance management, strategic management, operation management, human resource management, e-business, knowledge management, management accounting, management information system, international business, business economics, business ethics and entrepreneurship. JIME accepts articles in any business related subjects and any research methodology that meet the standards established for publication in the journal. The journal purpose is to channel communication between its contributors and audiences, which may consist of academicians, graduate students, practitioners, policy makers and others interested in business research