..:: EDITORIAL POLICY ::..
Gema Journal (Gentiaras Management and Accounting) is published by STIE Gentiaras Lampung and collabrate with IAI Kompartemen Akuntan Pendidik (IAI-KAPd)
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The author submits the manuscript and agrees that if the manuscript is accepted for publication in the GEMA: Journal of Gentiaras Management and Accounting, he still owns the copyright of the article and is responsible for the content of the article. The right of publishing or first publication is fully granted to the Institute for Research, and Community Service (LPPM) STIE GENTIARAS Bandar Lampung, as the publisher of this journal. Published articles are copyrighted using Creative Commons non-commercial-share-alike 4.0 International License (CC BY-NC-SA 4.0).