|
|

Amrie Firmansyah
 Polytechnic Of State Finance STAN, Indonesia, 
Eko Bayu Dian Purnama
Directorate General of Budget Financing and Risk Management. Ministry of Finance Republic of Indonesia, Indonesia
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1-9
|
|
|

Usman Arief
 Department of Management, Faculty of Economics and Business, Universitas Gadjah Mada, Indonesia
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10-20
|
|
|

Noer Sasongko
 Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia, 
Ragil Kuning Puspawati
Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, 
Kusuma Wijayanto
Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta
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21-35
|
|
|

Sri Wahyuni
 Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto, Indonesia, 
Pujiharto Pujiharto
 Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto, Indonesia, 
Annisa Ilma Hartikasari
Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto, Indonesia
|
36-45
|
|
|

Heppy Purbasari
Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia, 
Andy Dwi Bayu Bawono
 Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, 
Mila Ramadhanti
Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, 
Lintang Kurniawati
 Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia
|
46-53
|
|
|

Frisky Jeremy Kasingku
 Department of Accounting, Faculty of Economics and Business, Universitas Klabat, Indonesia
|
54-60
|
|
|

Agus Endro Suwarno
Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, 
Yayi Bely Anggraini
Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, 
Dewita Puspawati
 Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta
|
61-70
|
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Nursiam Nursiam
 Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, 
Anastasia Auti Merry Yanissa
Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, 
Kurnia Rina Ariani
Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta
|
71-82
|
|
|

Arya Samudra Mahardhika
 Department of Accounting, Faculty of Economics and Business, Sekolah Tinggi Ilmu Ekonomi Putra Bangsa, Indonesia, 
Tuti Zakiyah
Department of Accounting, Faculty of Economics and Business, Sekolah Tinggi Ilmu Ekonomi Putra Bangsa, Indonesia
|
83-91
|
|
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Suryo Pratolo
 Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta, Indonesia, 
Vidya Putri Sadjiman
Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta, Indonesia, 
Hafiez Sofyani
 Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta, Indonesia
|
92-101
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