Editorial Team
Editor in Chief
Irsan Tricahyadinata, Fakultas Ekonomi dan Bisnis Universitas Mulawarman, Samarinda, Indonesia
Editorial Board Members
Farah Aida Ahmad Nadzri, Universiti Teknologi MARA, Malaysia
Nafsiah Mohamed, Accounting Research Institute, Universiti Teknologi MARA, Malaysia
Mohd Hairul Azrin Haji Besar, UBD School of Business and Economics (UBDSBE) Universiti Brunei Darussalam, Brunei Darussalam
Abdul Rajab, Fakultas Ekonomi Dan Bisnis Universitas Negeri, Makassar., Indonesia
Syarifah Hudayah, Faculty of Economics and Business, Mulawarman University, Indonesia
Muhammad Idrus Taba, Faculty of Economics and Business Hasanuddin University, Indonesia
Djoko Setyadi, Faculty of Economics and Business, Mulawarman University, Indonesia
Paulus Sukapto, Parahyangan Catholic University
Amy Fontanella, Politeknik Negeri Padang, Indonesia
Hendryadi Hendryadi, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta, Indonesia
Felisitas Defung, Faculty of Economics and Business, Mulawarman University, Indonesia
Rachma Zannati, Universitas Nasional, Jakarta., Indonesia
Rizky Yudaruddin, Fakultas Ekonomi dan Bisnis, Universitas Mulawarman, Indonesia
Layout Editors
Rizki Fakhrowan, Fakultas Ekonomi dan Bisnis Universitas Mulawarman, Samarinda, Indonesia
Bayu Dwi Dharma, Faculty of Economics and Business Mulawarman University,, Indonesia