Mohamad Bastomi Department of Management, Faculty of Economics and Business, Universitas Islam Malang, East Java, Indonesia
Doctoral Program of Management Science, Faculty of Economics and Business, Universitas Negeri Malang, East Java, Indonesia
Dwiyani Sudaryanti Department of Accounting, Faculty of Economics & Business, Universitas Islam Malang, 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