Dwi Fitri Puspa Department of Accounting, Faculty of Economics and Business, Universitas Bung Hatta, West Sumatera Indonesia
Ietje Nazaruddin Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah
Yogyakarta, Special Region of Yogyakarta 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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