Qualifa Journal is a Journal which is concerned to encourages methodological analysis, particularly of the issues arising from the use qualitative methods in economics, management, business, accounting and finance research as well as banking system, theory and philosophy of social sciences, behavioural finance, emotional finance, practitioners perspectives on external financing decision. Then, on this Borneo Qualifa Journal ( Neolifa) also can explore about the mixed-methodology research design (MMRD).