Dear reader, Almana: Jurnal Manajemen dan Bisnis Volume 7, No. 3/ December 2023 has appeared before you, consisting of 20 journals with a total of 210 pages. 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.