Dwi Orbaningsih Department of Accounting, Faculty of Economics and Business, Universitas Gajayana Malang, East Java Indonesia
Arif Wahyu Nur Kholid Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta, Special Region of Yogyakarta Indonesia
Agus Eko Sujianto Department of Islamic Economic, Faculty of Islamic Economics and Business, Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung, East 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
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