Gede Adi Yuniarta, [SCOPUS ID: 57210937073] Economics Faculty, Universitas Pendidikan Ganesha, Indonesia

Editors

Putu Sukma Kurniawan, [Scopus ID: 57200983257], Accounting Department, Universitas Pendidikan Ganesha, Indonesia

I Wayan Widiana, [ID SCOPUS: 57200818126] Universitas Pendidikan Ganesha, Indonesia

Ida Bagus Ary Indra Iswara, [SCOPUS ID: 57203711945] STMIK STIKOM Indonesia, Indonesia

Gede Aditra Pradnyana, [SCOPUS ID: 57207961986] Universitas Pendidikan Ganesha, Indonesia

Nanda Widaninggar, [SCOPUS ID : 57215013028] Accounting Departement, Universitas Abdurachman Saleh, Indonesia

Husnul Hatimah, [SINTA] Accounting Departement, Tadulako University, Indonesia

Kadek Rai Suwena, Universitas Pendidikan Ganesha, Indonesia