Dear reader, Almana: Jurnal Manajemen dan Bisnis Volume 8, No. 3/ December 2024 has appeared before you, consisting of 20 journals. There are various topics presented in this edition. Maybe the diversity of these topics results in the concentration of discussion, but as a venue for ideas and scientific writing skills, still able to make a positive contribution. Hopefully, Almana : Jurnal Manajemen dan Bisnis can provide information and invite further deduction from readers as well so that the Almana Journal can be a discourse to increase the ability to think scientifically.