Chief Editor

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

I Nyoman Laba Jayanta, [SCOPUS ID: 57209196223] 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

Kadek Rai Suwena, Universitas Pendidikan Ganesha, Indonesia

Peer Reviewers

Putu Sukma Kurniawan, Universitas Pendidikan Ganesha, Indonesia

Icuk Rangga Bawono, Accounting Department, Universitas Jenderal Soedirman, Indonesia

Anantawikrama Tungga Atmadja, [Scopus ID: 57201605689] Universitas Pendidikan Ganesha, Indonesia

Sigit Arie Wibowo, Universitas Muhammadiyah Yogyakarta

Putu Eka Dianita Marvilianti Dewi, Accounting Department, Universitas Pendidikan Ganesha, Indonesia

I Made Narsa, (Scopus ID: 57210152258), Accounting Department, Universitas Airlangga, Indonesia

Made Aristia Prayudi, Accounting Department, Universitas Pendidikan Ganesha, Indonesia

Kadek Rai Suwena, Universitas Pendidikan Ganesha, Indonesia