Editor in Chief

Irmawati Irmawati, Department of Accounting, Faculty of Economic, Patria Artha University, Indonesia

Editorial Board

Saifan Ifan, Department of Accounting, Faculty of Economic, Patria Artha University, Indonesia
Fina Diana, Department of Accounting, Faculty of Economic, Patria Artha University, Indonesia
Mr Robert Jao, Universitas Atma Jaya Makassar, Indonesia
DR AHMAD MAULIDIZEN, University of Malaya, Indonesia
Dr Muryani Arsal, Faculty of Economics and Business University of Muhammadiyah Makassar, Indonesia

Assistant Editors

Ghaliyah Nimassita Triseptya, Department of Accounting, Faculty of Economic, Patria Artha University, Indonesia

Information Technology

Tantri Indrabulan, Patria Artha University, Indonesia

Administration

Andi Asirah, Department of Accounting, Faculty of Economic, Patria Artha University, Indonesia

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Editorial Office: Department of Accounting, Faculty of Economic, Patria Artha University. Jln. Tun Abdul Razak (Hertasning Baru), Poros Makassar–Gowa, South Sulawesi, Indonesia. | Tel./Fax : +62411-8225111 / +62411-8225112 | Email : jafre@patria-artha.ac.id