JURNAL BISNIS DAN KEWIRAUSAHAAN (Journal of Business and Entrepreneurship) issued by Politeknik Negeri Bali and published three times a year in March, July, and November covers issues on economics, business, management, business administration, entrepreneurship, and other related scientific problems. This journal was first published in 2001 under the name Jurnal Sinergi: Bisnis dan Kewirausahaan. In line with the improvement in the management of the journal, since the 2005 this journal was published with a new ISSN. Language used in this p- and e-journal is Indonesian or English. JURNAL BISNIS DAN KEWIRAUSAHAAN has got Grade IV Accredited Scientific Journal based on the Decree of the Minister of Research, Technology and Higher Education, Number 21/E/KPT/2018, 9 July 2018. This accreditation decree is valid for 5 (five) years, starting from Volume 12, Number 1, 2016 to Volume 16, Number 3, 2020.