JURNAL TINTA NUSANTARA: Journal of Economics, Management, and Accounting is a peer-reviewed scientific journal published by Sekolah Tinggi Ilmu Ekonomi (STIE) Nusantara Sangatta. The journal is published biannually, with two issues released each year in March and September. TINTA NUSANTARA serves as a platform for researchers, academics, practitioners, and students to disseminate high-quality research in the fields of economics, management, accounting, and other related disciplines