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: 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