Published by Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau, Studi Akuntansi dan Bisnis Indonesia (SABI) is an online academic journal that is open-access and focuses on a practical and multidisciplinary approach in examining small and medium enterprises. The Journal of Small and Medium Enterprises welcomes high-quality manuscripts including original research articles, review articles, book reviews, case reports, and discussions from academics, researchers, practitioners, and professionals from various fields, including but not limited to economics, management, marketing, finance, and innovation, aiming to provide a better understanding of contemporary issues relevant to small and medium enterprises.