Vol. 17 No. 2 (2026): AKRUAL: Jurnal Akuntansi (In Progress)

Pujiono Pujiono,  [SCOPUS ID: 57216879524] Accounting Department, Faculty of Economics, Universitas Negeri Surabaya, Indonesia,  Indonesia

Lin Oktris,  Department of Accounting, Faculty Economic and Business, Universitas Mercu Buana,  Indonesia

Abd. Rohman Taufiq,  Department of Accounting, Faculty Economic and Business, Universitas PGRI Madiun,  Indonesia

Dimas Hasan Samudera,  Department of Accounting, Faculty Economic and Business, Trisakti University,  Indonesia

Maisarah Mohamed Saat,  Department of Accounting and Finance, Universiti Teknologi Malaysia,  Malaysia

Desak Nyoman Sri Werastuti,  Accounting Department, Universitas Pendidikan Ganesha,  Indonesia

Anantawikrama Tungga Atmadja,  Accounting Department, Universitas Pendidikan Ganesha,  Indonesia

I Made Pradana Adiputra,  Accounting Department, Universitas Pendidikan Ganesha,  Indonesia

Fitri Dhivi Lovika,  Islamic Banking Departement, Faculty of Islamic Economics and Business, Universitas Islam Negeri Fatmawati Sukarno Bengkulu,  Indonesia

Nonie Afrianty,  Universitas Islam Negeri Fatmawati Sukarno Bengkulu,  Indonesia

Rizky Hariyadi,  Islamic Banking Departement, Faculty of Islamic Economics and Business, Universitas Islam Negeri Fatmawati Sukarno Bengkulu,  Indonesia

Nurharibnu Wibisono,  Accountancy Department, Economics Faculty, Merdeka Madiun University,  Indonesia

Siti Suharni,  Accountancy Department, Economics Faculty, Merdeka Madiun University,  Indonesia

Mintarti Indartini,  Management Department, Economics Faculty, Merdeka Madiun University,  Indonesia

Ely Kartikaningdyah,  Politeknik Negeri Batam,  Indonesia

Putu Dian Pradnyanitasari,  Faculty Economics, and Business, Universitas Warmadewa,  Indonesia

Qimyatussa'adah Qimyatussa'adah,  Accounting Department, Polytechnic State of Madiun,  Indonesia

Mala Sharma,  Government Art College, Mandal (affiliated to Gujarat University,Ahmedabad),  India

Permatasari Cahyaningdyah,  Accounting Department, Polytechnic State of Madiun,  Indonesia

Nika Esti Rahayu,  Accounting Department, Polytechnic State of Madiun,  Indonesia

Attaya Ramadhani,  Accounting Department, Polytechnic State of Madiun,  Indonesia

Shanty Ratna Damayanti,  Economic Development Study Program, Faculty Economics and Business, Universitas Dr. Soetomo Surabaya,  Indonesia

Alberta Esti Handayani,  Accounting Study Program, Faculty Economics and Business, Universitas Dr. Soetomo Surabaya,  Indonesia

Jajuk Suprijati,  Economic Development Study Program, Faculty Economics and Business, Universitas Dr. Soetomo Surabaya,  Indonesia

Prihat Assih,  Accounting Department, Faculty of Economics and Business, Universitas Merdeka Malang,  Indonesia

Diyah Sukanti Cahyaningsih,  Accounting Department, Faculty of Economics and Business, Universitas Merdeka Malang,  Indonesia

Kanitsorn Terdpaopong,  Accounting Study Program, Rangsit University,  Thailand

Hendra Sanjaya Kusno,  Business Departement, Politeknik Negeri Balikpapan,  Indonesia

Sisca Santika,  Business Departement, Politeknik Negeri Balikpapan,  Indonesia

Wiwik Saraswati,  Faculty of Economics and Business, Universitas Balikpapan,  Indonesia

Alvianita Gunawan Putri,  Accounting Departement, Politeknik Negeri Semarang,  Indonesia

Magda Elsyied,  Accounting Department, Faculty of Commerce Kafrelsheikh University,  Egypt

Danny Wibowo,  Department of Accounting, Faculty of Economics, Surabaya College of Economics,  Angola

Amizawati Mohd Amir,  Faculty of Economics and Management, Universiti Kebangsaan Malaysia,  Malaysia

Retno Cahyaningati,  Faculty of economic and business, Institut Teknologi dan Bisnis Widya Gama Lumajang,  Indonesia

Deni Juliasari,  Faculty of economic and business, Institut Teknologi dan Bisnis Widya Gama Lumajang,  Indonesia

Selvia Roos Ana,  Faculty of economic and business, Institut Teknologi dan Bisnis Widya Gama Lumajang,  Indonesia

Risnaningsih Risnaningsih,  Universitas Tribhuwana Tunggadewi Malang, Indonesia,  Indonesia

Yustina Elisabeth Elfrida,  Universitas Tribhuwana Tunggadewi Malang,  Indonesia

Giawan Nur Fitria,  Accounting Department, Faculty of Economics and Business, Universitas Mercu Buana,  Indonesia

Rista Bintara,  Accounting Department, Faculty of Economics and Business, Universitas Mercu Buana,  Indonesia

Nurul Hidayah,  Accounting Department, Faculty of Economics and Business, Universitas Mercu Buana,  Indonesia

Endang Ruhiyat,  Master of Accounting, Universitas Pamulang,  Indonesia

Refina Tasari Samosir,  Master of Accounting, Universitas Pamulang,  Indonesia

Suripto Suripto,  Master of Accounting, Universitas Pamulang,  Indonesia

Holiawati Holiawati,  Master of Accounting, Universitas Pamulang,  Indonesia

Aris Sanulika,  Universiti Malaysia Terengganu,  Malaysia

Nengzih Nengzih,  Faculty of Economic and Business, Universitas Mercu Buana Jakarta,  Indonesia

Lin Oktris,  Faculty of Economic and Business, Universitas Mercu Buana Jakarta,  Indonesia

Ratna Mappanyuki,  Faculty of Economic and Business, Universitas Mercu Buana Jakarta,  Indonesia

Zamri Ahmad,  Universitas Sains Malaysia,  Malaysia

Maisarah Mohamed Saat,  Faculty of Management, University Teknologi Malaysia,  Malaysia