Naufal Fadlurrahman Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta, Special Region of Yogyakarta Indonesia
Firda Shofia Azzahra Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta, Special Region of Yogyakarta Indonesia
Office: Journal Room, Faculty of Economics and Business UMY, Ki Bagus Hadikusuma Building (E4), 2nd Floor, Universitas Muhammadiyah Yogyakarta, Brawijaya Street (South Ring Road), Tamantirto, Kasihan, Bantul, Special Region of Yogyakarta, Indonesia, 55183 Website: journal.umy.ac.id/index.php/ai - E-mail: jai@umy.ac.id