Editor in Chief
Muhammad Ahyaruddin, M.Sc. Ak, Department of Accounting, Universitas Muhammadiyah Riau, Indonesia

Managing Editor
Dede Iskandar Siregar, MM, Department of Management, Universitas Muhammadiyah Riau, Indonesia

Editorial Boards
Intan Diane Binangkit, M.Si, Department of Management, Universitas Muhammadiyah Riau, Indonesia
Selvi Diliyanti Rizki, MM, Department of Management, Universitas Muhammadiyah Kendari, Indonesia
Hery Dia Anata Batubara, M.Si, Department of Accounting, Universitas Graha Nusantara, Indonesia
Arif Pratama Marpaung, MM, Department of Management, Universitas Muhammadiyah Sumatera Utara, Indonesia

Editorial Assistant
Mentari Dwi Aristi, M.Acc, Department of Accounting, Universitas Muhammadiyah Riau, Indonesia