Editorial Team

Editor in Chief

Dr. Winston Pontoh, SE., MM., Ak., Sam Ratulangi University, Indonesia

Section Editor

Dr. Novi Swandari Budiarso, SE., MSA., Ak., Sam Ratulangi University, Indonesia

Copyeditor

Selva Temalagi, SE., MSA., Ak., CA., CSRS., CSRA., Pattimura University, Indonesia

Jennie Sarlota Sir, SE., MSA., Ak., Politeknik Negeri Kupang, Indonesia

Vitriyan Espa, SE., MSA., Ak., CA., Tanjungpura University, Indonesia

Marsela Diaz, SE., MSA., Ak., Politeknik Negeri Pontianak, Indonesia

Asrudin Hormati, SE., MSA., Ak., Khairun University, Indonesia

Victor Pattiasina, SE., M.SA., Ak., ACPA., CA., Yapis Papua University, Indonesia

Advisory Board

Prof. Dr. Bambang Subroto, SE., ,MM., Ak., Brawijaya University, Indonesia

Prof. Dr. Paulus Kindangen, SE., SU., MA, Sam Ratulangi University, Indonesia

Dr. Herman Karamoy, SE., M.Si., Ak., Sam Ratulangi University, Indonesia

Board of Reviewers

Prof. Dr. Rusman Soleman, SE., M.Si., Ak., Khairun University, Indonesia

Prof. Dr. David Paul Elia Saerang, SE., M.Com., (Hons), Sam Ratulangi University, Indonesia

Dr. Sugeng Haryanto, SE., MM, Merdeka Malang University, Indonesia

Dr. Titik Mildawati, SE., M.Si., Ak., CA., Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya, Indonesia

Dr. Hj. Henny Setyo Lestari, SE., MM., Trisakti University, Indonesia

Dr Agus Fredy Maradona, Universitas Pendidikan Nasional, Indonesia

Dr. Dian Purnama Sari, SE., MSA., Widya Mandala Catholic University, Indonesia

Dr. Lilik Handajani, SE., MSA., Ak., CA., CSRA, Mataram University, Indonesia

Dr. Jullie J. Sondakh, SE., M.Si., Ak., Sam Ratulangi University, Indonesia

Dr. Ventje Ilat, SE., M.Si., Sam Ratulangi University, Indonesia

Aprih Santoso, M.M, Semarang University, Indonesia

Luhgiatno Luhgiatno, SE., M.M., M.Si., STIE Pelita Nusantara Semarang, Indonesia

Elly Astuti, PGRI Madiun University, Indonesia

M. Hasan Ma'ruf, ST., M.Si, STIE AAS Surakarta, Indonesia

Irfan Zamzam, SE., M.Sc., Ak., CA, Khairun University, Indonesia