Nasirwan Nasirwan Department of Accounting, Faculty of Economics, Universitas Negeri Medan, North Sumatra Indonesia
M. Arsyadi Ridha Department of Islamic Accounting, Faculty of Islamic Economics and Business, Universitas Islam Negeri Sunan Kalijaga Yogyakarta, Special Region of Yogyakarta Indonesia
Dian Juliani Department of Accounting, Faculty of Economics and Business, Universitas Negeri 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