Journal of Applied Managerial Accounting (JAMA) is a journal published by Center of Research and Community Service in Coorperation with Study Program of Managerial Accounting, Politeknik Negeri Batam. The journal is predominantly devoted to applied managerial accounting and finance with special focus on industries problem solving. JAMA publish quality articles based on empirical research, theoretical and practical articles. The JAMA is issued 2 times a year in electronic form. The electronic pdf version is accessible on the internet free of charge. We encourage all interested contributors to submit their work for consideration. e-ISSN: 2548-9917