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Eskalasi: Journal of Management and Accounting (ISSN: XXXX-XXXX, e-ISSN: XXXX-XXXX) aims to be a medium for information and exchange of scientific articles between teaching staff, alumni, students, practitioners, and observers of science in the field of Management and business. The editor of Eskalasi: Journal of Management and Accounting accepts scientific articles on empirical research and theoretical studies related to Human Resource Management, Marketing, Operations Management, Entrepreneurship, and Accounting that have certainly never been published. Eskalasi: Journal of Management and Accounting is published three times a year (May, September and Januari).