THE EDITORIAL BOARD
PERSON IN CHARGE 
The Dean of Economics Faculty
Universitas Sarjanawiyata Tamansiswa

TECHNICAL MANAGER
The head of Accounting Department
Faculty of Economics
Universitas Sarjanawiyata Tamansiswa

EDITOR IN CHIEF
Sri Ayem

EDITORIAL STAFF
Elvia Ivada, Sebelas Maret University
Nung Harjanto - AA YKPN
Nur Anita Chandra Putry, Sarjanawiyata Tamansiswa University
Taufan Adi Kurniawan, Sarjanawiyata Tamansiswa University
Teguh Erawati, Sarjanawiyata Tamansiswa University
Yhoga Heru Pratama, Sarjanawiyata Tamansiswa University

EXTERNAL PEER-REVIEWERS
Atika Jauharia Hatta, STIE YKPN
Dody Hapsoro, STIE YKPN
Fauzan Misra, Andalas University Padang
Hendrawan Santosa Putra, Jember University
Maulana, Tamansiswa University Palembang
Riha Dedi Priantana, Syiah Kuala University Banda Aceh
Sri Hermuningsih, Sarjanawiyata Tamansiswa University
Dedhy Sulistiawan, Universitas Surabaya