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