RAMBU: RESEARCH OF ACCOUNTING, MANAGEMENT, & BUSSINESS (RAMBU) is a peer-reviewed open accessed Indonesian journal that publishes original research articles, JURNAL RAMBU aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. JURNAL RAMBU accepts the results of studies and research articles that have not been published in other media. RESEARCH OF ACCOUNTING, MANAGEMENT, & BUSSINESS (RAMBU) is published three a month by the Accounting Department of Economic in Politeknik Negeri Sambas.