Eva Herianti Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Jakarta, Banten Indonesia
Arna Suryani Department of Accounting, Faculty of Economics, Universitas Batanghari, Jambi Indonesia
Amor Marundha Department of Accounting, Faculty of Economics and Business, Universitas Bhayangkara Jakarta Raya, Jakarta Capital Special Region 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