Dewan Editor

Editor in Chief

Rohmawati Kusumaningtias  [SINTA ID: 5998841], [SCOPUS ID: 57215487512], Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia

International Editor

Daiva Tamulevičienė, [SCOPUS ID: 57204501675], [Curriculum Vitae], Department of Accounting and Auditing, Faculty of Economics and Business Administration, Vilnius University, Lithuania

Elvia R. Shauki, [SCOPUS ID: 38562048700], [Curriculum Vitae], University of South Australia, Australia

Fitra Roman Cahaya, [SCOPUS ID: 55096931300], [Curriculum Vitae], Essex Business School, University of Essex, United Kingdom

Harun Harun, [SCOPUS ID: 55361217000], [Curriculum Vitae], James Cook University, Australia

Kanitsorn Terdpaopong, [SCOPUS ID: 57204423277], [Curriculum Vitae], Faculty of Accountancy, Rangsit University, Thailand

Rasa Subačienė, [SCOPUS ID: 56447084400], [Curriculum Vitae], Department of Accounting and Audit, Faculty of Economics and Business Administration, Vilnius University, Lithuania

Salima Y. Paul, [Google Scholar], [SCOPUS ID:24473131100], [Curriculum Vitae], Faculty of Arts, Humanities, and Business, Plymouth Business School University of Plymouth, United Kingdom

Suhaily Hasnan, [Google Scholar], [SCOPUS ID: 55607673300], [Curriculum Vitae], Faculty of Accountancy, Universiti Teknologi MARA, Malaysia

Tariq Tawfeeq Yousif Alabdullah, [Google Scholar], [SCOPUS ID: 56275199100], [Curriculum Vitae], Discipline of Accounting, College of Administration and Economics, University of Basrah, Iraq

Yanko Hristozov, [SCOPUS ID: 57219950326], [Curriculum Vitae], Finance Department, University of National and World Economy, Sofia, Bulgaria

Managing Editor

Bayu Rama Laksono [SINTA ID: 6796729], Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia

Rediyanto Putra, [SINTA ID: 6179126], [SCOPUS ID: 57225804837], [Curriculum Vitae], Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia

Associate Editor

Prof. Dr. Hariyati, Ak, M.Si., CA., (Scopus ID : 57201350102) Department of Accounting Faculty of Economics Universitas Negeri Surabaya, Indonesia

Dr. Pujiono ,SE,Ak, M.Si, CA, [SCOPUS ID:57200392519] Accounting Department, Faculty of Economics, Universitas Negeri Surabaya, Indonesia

Dian Anita Nuswantara, [SINTA ID: 6008210], [SCOPUS ID: 57200395873], [Curriculum Vitae], Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia

Dianwicaksih Arieftiara, [SINTA ID: 5976401], [SCOPUS ID: 57198900114], [Curriculum Vitae], Accounting Department, Faculty of Economics and Business, UPN Veteran Jakarta, Indonesia

Tarjo, [SINTA ID: 6031403] [SCOPUS ID: 57226417122], Accounting Department, Faculty of Economics and Business, Universitas Trunojoyo Madura, Indonesia

Editorial Board Member

Ambar Kusumaningsih, [SINTA ID: 6727425], [Curriculum Vitae], Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia

Aisyaturrahmi , SE, MA, Ak, CA, Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia

Rendra Arief Hidayat, S.Pd., M.Sc., Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia

Lintang Venusita, SE., Ak., M.Si., CA, Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia

Insyirah Putikadea, Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia, Indonesia

Editorial Asistant

Muhammad Faizal Sholahuddin, Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia, Indonesia

Surya Ayu Febrianti, Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia, Indonesia

Isnaylah Cahyani , Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia, Indonesia

Nayla Putri Inayah, Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia, Indonesia,

Gabriella Realino, Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia, Indonesia

Made Thalia Putriani, Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia, Indonesia

Copy Editor

Johannes Friend Nico Panggabean, Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia, Indonesia

Wulan Suci Pramudita, Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia, Indonesia

Fadhil Muflih Putra Novika, Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia, Indonesia

Diannata Amelia, Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia, Indonesia

Addinda Nur Sabrina, Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia, Indonesia

Dewi Chairunnisa Yulian, Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia, Indonesia