BINEKA (Business Economics Accounting) is a scientific journal managed by the Faculty of Economics and Business, Dumai University as a forum for the publication of original research results and conceptual thinking in the fields of Business, Management, Economics, and Accounting. This journal aims to be a primary reference for academics, researchers, practitioners, and students in the development of science and contribution to national development. BINEKA applies a strict double-blind peer-review system to ensure the quality and scientific integrity of every published manuscript. This journal is published periodically twice a year, namely in April and October, and is fully committed to the principle of Open Access for the smooth exchange of knowledge globally.