Journalof Applied Business (JBT) an online and printed journal published by Politeknik Ubaya, Surabaya. This journal is published 2 (two) times a year, every June and December. The online version of the JBT journal was first published in August 2017. This journal (JBT) is a national-level scientific journal, containing scientific articles on the results of research, studies, and book reviews from lecturers as well as Professionals or Practitioners in the fields of applied management, marketing management, professional selling, accounting, secretariat, business administration, taxation, taxation management, business english, entrepreneurship, office management, business management, tax accounting, and others. There are no fees for articles that are processed and published.

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