Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta, Jakarta Capital Special Region Indonesia
Wiwit Apit Sulistyowati Department of Accounting, Faculty of Economy, Universitas Swadaya Gunung Jati, West Java 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