Yokhebed Widhianingtyas Department of Accounting, Faculty of Economics and Business, Universitas Kristen Satya Wacana,
Central Java Indonesia
Aprina Nugrahesthy Sulistya Hapsari Department of Accounting, Faculty of Economics and Business, Universitas Kristen Satya Wacana,
Central 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