VALUE: Jurnal Ilmiah Manajemen is peer–reviewed journal publishing high–quality, original research and published biannually (April and October) by the Department of Management Faculty of Economics Universitas Muhammadiyah Buton, Indonesia. VALUE provides a platform for dissemination and publication of your work. It publishes all forms of quantitative and qualitativeresearch articles and other scientific studies related to the field of functional management (marketing, finance, human resources, and operations) as well as the applied management and a wide range of applications.aspires to harmonize theory and practice in the areas of accounting, economic, energy, entrepreneurship, environmental, management and social sustainability of human beings.  Papers accepted for publication are double–blind refereed to ensure academic rigor and integrity. Authors will be asked to provide a novelty and relevance statement indicating how the results are deemed to be original with respect to the state–of–the–art in the field, relevant and essential to the advance of knowledge on sustainability and applicable to a wider audience and wider contexts.