Editor in Chief:
Suhartono, SE.,M.Si

Managing Editor
Drs. Achmad Tjahjono, MM, Ak.
Linawati, SE, M.Si.

Editorial Board:
Prof. Dr.Abdul Halim, MBA, Ak., FEB UGM
Prof. Dr. Basu Swasta Dh., MBA, FEB UGM
Drs. John Suprihanto, MIM, Ph.D
Dr. Muh. Su'ud, M.M, STIE Widya Wiwaha
I Wayan Nuka Lantara, SE, MSi, PhD, FEB UGM
Dr. Kusuma Retnowati, Ora, MM, FEB Univ. Brawijaya
Prof. Dr. Nazir Azis, SE, MBA, Univ Syah Kuala Darussalam Banda Aceh

Publication and Content Editor:
Waryanto