Sumartono Sumartono Universitas Yapis Papua Indonesia
Sumartono, SE., Ak., M.Ak., CA Lecturer & Researcher at the Accounting Department Faculty of Economics, Universitas Yapis Papua - Jayapura Office : Jl.Dr. Sam Ratulangi No.11 Dok. V Atas Jayapura Utara Papua.99115
Dekar Urumsah Department of Accounting, Faculty of Economics, Universitas Islam Indonesia Indonesia
Rizki Hamdani Department of Accounting, Faculty of Economics, Universitas Islam Indonesia 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