Editorial Team

Editor in Chief
	Elok Heniwati Faculty of Economics and Business, Universitas Tanjungpura, Pontianak, Indonesia
Vice Editor in Chief
	Hafiez Sofyani Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta, Indonesia
Editors Assistant
	Adli Zuliansyah Putra Master of Accounting, Universitas Muhammadiyah Yogyakarta, Indonesia
	Tiyas Puji Utami Master of Accounting, Universitas Muhammadiyah Yogyakarta, Indonesia
Editors
	Abdul Halim Faculty of Economics and Business, Universitas Gajah Mada, Indonesia
	Faisal Faculty of Economics and Business, Universitas Diponegoro, Indonesia
	Mursalim Faculty of Economics and Business, Universitas Muslim Indonesia, Indonesia
	Erlina Roesli Faculty of Economics and Business, Universitas Sumatera Utara, Indonesia
	Syarif M. Helmi Faculty of Economics and Business, Universitas Tanjungpura, Indonesia
	Erwin Saraswati Faculty of Economics and Business, Universitas Brawijaya, Indonesia
	Nella Yantiana Faculty of Economics and Business, Universitas Tanjungpura, Indonesia
	Nur Fitriana Hamsyi Faculty of Economics and Business, Universitas Tanjungpura, Indonesia
Website Adiminstrator
	Aries, S.E. Faculty of Economics and Business, Universitas Tanjungpura, Indonesia