Journal Manager
Zul Azmi, Department of Accounting Universitas Muhammadiyah Riau

Journal Editor
Dede Iskandar Siregar, Department of Management Universitas Muhammadiyah Riau
Muhammad Ahyaruddin, Department of Accounting Universitas Muhammadiyah Riau

Section Editor
Intan Diane Binangkit, Department of Management Universitas Muhammadiyah Riau
Linda Hetri Suriyanti, Department of Accounting Universitas Muhammadiyah Riau
Annie Mustika Putri, Department of Accounting Universitas Muhammadiyah Riau
Della Hilia Anriva, Department of Accounting Universitas Muhammadiyah Riau
Siti Rodiah, Department of Accounting Universitas Muhammadiyah Riau
Khusnul Fikri, Department of Management Universitas Muhammadiyah Riau
Evi Marlina, Department of Accounting Universitas Muhammadiyah Riau

Production Editor
Norra Isnasia Rahayu, Department of Finance and banking Universitas Muhammadiyah Riau