ASERSI : Jurnal Akuntansi Terapan dan Bisnis is officially registered in the Centre for Data and Scientific Documentation (PDDI), Indonesia Institute of Science with ISSN Number 2807-243X (online). This journal is published biannually (July and December) by Department Of Management Agribusiness, Politeknik Negeri Jember. ASERSI a scientific journal, double-blind peer-reviewed and open-access journal. ASERSI is an academic journal which aims at publishing conceptual thought or idea and research findings that have been achieved in the research field.