Editorial Team
Editor-in-Chief
Dr. Faris Faruqi
- Indonesian College of Economics (STEI), Jakarta, Indonesia
Managing Editor
Maya Mustika
- Indonesian College of Economics (STEI), Jakarta, Indonesia
Harry Budiantoro, MAcc., CA.
- YARSI University, Jakarta, Indonesia
Editorial Board
Prof. Dr. Tri Widyastuti, CA.
- Bhayangkara University, Jakarta, Indonesia
Prof. Roy Sembel, PhD
- IPMI Business School, Jakarta, Indonesia
Prof. Essia Ries Ahmed, PhD
- Karabük University, Merkez Karabük, Turkey
Prof. Dr. Hermanto Siregar
- IPB University, Indonesia
Prof. Nunung Hidayah, PhD.
- University of Southampton, UK
Prof. Dr. Arna Suryani, CA.
- Universitas Batang Hari, Jambi, Indonesia
Dr. Martua Eliakim Tambunan, CA, BKP.
- Christian University of Indonesia, Jakarta, Indonesia
Section Editor
Hestin Agus Tantriningsih
- STIE Kusuma Negara, Jakarta, Indonesia








