This is an open access book.The International Conference on Economics, Management, and Accounting (ICEMAC) is an activity held at an international conference by presenting new studies and research results in the fields of Economics, Management, and Accounting. The Management and Accounting Study Program is the organizer of this international conference. ICEMAC is the third conference held by us and will be held virtually due to the COVID-19 Pandemic which has not shown a better situation. The 3rd ICEMAC 2022 conference will be expected to bring together national and international scale researchers, practitioners, students, and community and industry activists in our chosen fields. Considering the occurrence of disruptive technology in Indonesia which has an impact on business transformation in various fields, especially the accounting and economic fields which have changed massively into digitalization and put forward a new equilibrium or new balance. In order to move into the 5.0 era, the 3rd ICEMAC 2022 international conference has the main theme, namely “Sustainable business strategy to face challenges & Opportunity in digitalization era”.