Department of Management, Faculty of Economics and Business, Universitas Muhammadiyah Sumatera Utara, North Sumatra Indonesia
Asmuni Asmuni Department of Sharia Accounting, Faculty of Islamic Economics and Business, Universitas Islam Negeri Sumatera Utara, North Sumatra Indonesia
Saparuddin Siregar Department of Sharia Accounting, Faculty of Islamic Economics and Business, Universitas Islam Negeri Sumatera Utara, North Sumatra
Office: Ruang Jurnal Fakultas Ekonomi dan Bisnis UMY Gedung Ki Bagus Hadikusuma (E4) Lantai 2, Kampus Terpadu Universitas Muhammadiyah Yogyakarta, Jalan Brawijaya (Lingkar Selatan), Tamantirto, Kasihan, Bantul, Daerah Istimewa Yogyakarta, Indonesia, 55183 Website: journal.umy.ac.id/index.php/ai - E-mail: jai@umy.ac.id