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Buletin Studi Ekonomi Universitas Udayana (BSE) is an electronic scientific journal that publishes research findings in the fields of economics and business. BSE is issued twice a year, in February and August, in an online format. The Editorial Board welcomes manuscripts in the areas of economics, management, and accounting, encompassing both empirical and theoretical studies, employing either qualitative or quantitative approaches, and which have neither been published nor are under consideration for publication elsewhere. All submitted manuscripts undergo a review and editing process to ensure adherence to the journal’s style guidelines, consistency of format, terminology, and compliance with the editorial standards applied by Buletin Studi Ekonomi Universitas Udayana.