JAMSWAP: Jurnal Akuntansi dan Manajemen is a scientific publication every six months (twice a year) Mei and November published by the Sekolah Tinggi Ilmu Ekonomi Walisongo Pasuruan. with an e-ISSN: XXXX-XXXX, Jamswap as a scientific study and business information includes scientific papers on management, economics, accounting and business. The editors accept writers, researchers, practitioners, and anyone who is interested in contributing scientific writings and works that have never been published in print media Jamswap is a scholarly journal that focuses on all areas of business economics, which includes accounting, management, marketing and finance, defined as the process of managing a profit or non-profit company or organization to maintain the stability and growth of the organization. Thus, Jamswap is a basic framework in developing all aspects of knowledge-based business economics.