Ibna Kamilia Fiel Afroh
https://scholar.google.com/citations?user=gH4bc_cAAAAJ&hl=id&oi=sra

Department of Accounting, Faculty of Economics and Business, University of Muhammadiyah Jember
Indonesia

Achmad Hasan Hafidzi
https://scholar.google.com/citations?user=ff7GMGYAAAAJ&hl=id&oi=ao

Department of Accounting, Faculty of Economics and Business, University of Muhammadiyah Jember

Norita Citra Yuliarti
https://scholar.google.com/citations?user=jWIrqxsAAAAJ&hl=id&oi=ao

Department of Accounting, Faculty of Economics and Business, University of Muhammadiyah Jember
Indonesia

Lia Rachmawati
https://scholar.google.com/citations?user=sgtOrHoAAAAJ&hl=id&oi=ao

Department of Accounting, Mandala Institute of Technology and Science Jember
Indonesia

Inneke Putri Widyani
Department of Accounting, University of Terbuka Jember
Indonesia

Bayu Wijayantini
https://scholar.google.com/citations?user=eK6wA3AAAAAJ&hl=id&oi=ao

Universiti Kelantan Malaysia